G/VAL/N/1/RUS/4  
 
23 May 2019  
(19-3551) Page: 1/429 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON  
IMPLEMENTATION OF AR TICLE VII OF THE GEN ERAL  
AGREEMENT ON TARIFFS  AND TRADE 1994  
RUSSIAN FEDERATION  
The following submission, dated 22 May 2019, is being circulated at the request of the delegation of 
the Russian Federation.  
_______________  
 
The Russian Federation hereby notifies that the following legislation on customs valuation, 
mentioned in the notifications G/VAL/N/1/RUS/1, G/VAL/N/1/RU S/2 and G/VAL/N/1/RUS/2/Add.1,  
became null and void:  
- Customs Code of the Customs Union;  
- Federal Law on Customs Regulation, No. 311 -FZ of 27 November 2010 (except for paragraph  8 
of the Article 86 and Articles 88 -95 that will be terminated 1 January 202 0) 
(http://pravo.gov.ru/proxy/ips/?docbody=&nd=102143403 ); 
- Customs Union Agreement on determination of customs valuation of goods transferred 
through the customs border of the customs b order of the Customs Union of 25 January 2008; 
and 
- Resolution of the Government of the Russian Federation No. 500 of 13 August 2006 . 
Customs Union Commission decision No. 376 of 20 September 2011, mentioned in the notification 
G/VAL/N/1/RUS/1, will be te rminated 1 July 2019 and be replaced by the Eurasian Economic 
Commission (EEC) resolution No. 160 of 16 October 2018 "On the instances when the customs value 
declaration has to be completed, on endorsing the forms of the customs value declaration and the 
procedure for completing the customs value declaration" that will entry into force 1 July 2019.  
The Russian Federation also notifies the following legislation on customs valuation:  
- Treaty on the Customs Code of the Eurasian Economic Union of 11 April 2017  (Chapter V  
"Customs valuation of goods");  
- Federal Law of the Russian Federation No. 289 -FZ of 3 August 2018 "On customs regulation 
in the Russian Federation and amendments in certain legislative acts of the 
Russian  Federation"  
(http://pravo.gov.ru/proxy/ips/?docbody=&firstDoc=1&lastDoc=1&nd=102479197 ); 
- The Rules of Application of Methods on Determination of Customs Value of Goods According 
to the Transaction Valu e of Imported Goods (Method 1), approved by Decision of the Collegium 
of the Eurasian Economic Commission No. 283 of 20 December 2012;  
- The Rules of Application of Methods on Determination of Customs Value of Goods According 
to the Transaction Value of Id entical Goods (Method 2) and According to the Transaction Value 
of Similar Goods (Method 3), approved by Decision of the Collegium of the Eurasian Economic 
Commission No. 202 of 30 October 2012;  
- The Rules of Application of Methods on Determination of Cus toms Value of Goods According 
to the Deductive Value Method (Method 4), approved by Decision of the Collegium of the 
Eurasian Economic Commission No. 214 of 13 November 2012;  G/VAL/N/1/RUS/4  
 
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  - The Rules of Application of Methods on Determination of Customs Value of Goods According 
to the Computed Value Method (Method 5), approved by Decision of the Collegium of the 
Eurasian Economic Commission No. 273 of 12 December 2012;  
- EEC Collegium decision No. 145 of 25 June 2013 "The Regulation on Specifics of Application 
of Metho ds on Determination of Customs Value of the Goods Imported into the Common 
Customs Territory of the Customs Union, which Became Useless, Spoiled or Damaged due to 
Accident or Force Majeure";  
- EEC Collegium decision No. 180 of 27 August 2013 "The Regulatio n on Specifics of Application 
of Methods on Determination of Customs Value of Goods Moved through the Customs Border 
of the Customs Union with the Non Declaration";  
- EEC Collegium decision No. 112 of 15 July 2014 "The Regulation on Addition of Commissions  
to Intermediaries (Agents) and Commissions to Brokers to the Price Actually Paid or Liable to 
be Paid for Imported Goods";  
- EEC Collegium decision No. 113 of 15 July 2014 "The Regulation on the Use of the Documents 
Corresponding to Generally Accepted Accounting Principles in Case of Application of Methods 
on Determination of Customs Value of Goods";  
- EEC Collegium decision No . 118 of 22 September 2015 "The Rules on the Treatment of Interest 
Charges in Determination of the Customs Value of Goods";  
- EEC Collegium recommendation No. 20 of 15 November 2016 "Provisions on adding licence 
and other similar fees for using the object s of  intellectual property to the price actually paid 
or payable for imported goods";  
- EEC Collegium resolution No. 83 of 22 May 2018 "On calculation of additional accruals when 
customs value of goods is determined";  
- EEC Collegium decision No. 103 of 1 9 June 2018 "On adoption the procedure for a deferred 
determination of the customs value of goods"; and  
- EEC Collegium resolution No. 160 of 16 October 2018 "On the instances when the customs 
value declaration has to be completed, on endorsing the forms o f the customs value 
declaration and the procedure for completing the customs value declaration" ; 
- Regulation No. 20 "On Adding Royalties and other Similar Payments for the use of Intellectual 
Property Objects to the Price Actually Paid or Subject to Payme nt for Import Goods" of 
15 November 2016; and  
- Decision No. 103 "Procedure for a deferred Determination of the Customs Value of Goods" of 
19 June 2018.  
The above -mentioned documents are authentic in the Russian language, and the English translation 
(attac hed) is for reference only by the Committee and Members of the World Trade Organization.  
The original version of these documents in the Russian language can be found on the following 
website:  http://www.eurasiancommission.org  and 
http://pravo.gov.ru/proxy/ips/?docbody=&nd=102479197&intelsearch=%F4%E7+289%2C+2018   
 
_______________  
 
  G/VAL/N/1/RUS/4  
 
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  CHAPTER V 
Customs Value of Goods  
Article 37.  Definitions  
The terms used for the purposes of this Chapter shall have the following meaning:  
"related persons" means persons which meet at least one of the following criteria:  
- they are officers or directors/managers of one another's businesses ; 
- they are legally recognised partners in business, that is they are bound by contractual 
relations, act for the purpose of deriving profit and jointly bear expenses and losses 
associated with their joint operations;  
- they are em ployer and employee;  
- any person directly or indirectly owns, controls or holds 5 percent or more of the 
outstanding voting stock or shares of both of them;  
- one of them directly or indirectly controls the other;  
- both of them are directly or indirectly  controlled by a third person;  
- together they directly or indirectly control a third person;  
- they are relatives or members of the same family.  
Persons who are associated in business or other activities with one another in that one is the sole 
agent, so le distributor or sole concessionaire, however described, of the other shall be deemed to 
be related for the purposes of this Chapter if they fall within at least one of the above criteria.  
- A person shall be deemed to control another when the former is legally or operationally in a 
position to exercise restraint or direction over the latter ; 
- "identical goods" means goods that are the same in all respects, including physical 
characteristics, quality and reputation. Minor differences in appearance would not preclude 
goods otherwise meeting the requirements set out in this indent from being regarded as 
identical. Goods shall not be regarded as identical unless they were produced in the same 
country as the goods being valued which are imported into the cust oms territory of the Union 
(hereinafter in this Chapter "the goods being valued") or if engineering, development, works 
involving engineering and designing, artwork , design work, plans and sketches,  and other 
similar works in respect of such goods were per formed in the customs territory of the Union. 
The term of "produced" as applied to goods shall also mean "mined", "grown", "manufactured, 
among others by means of installation, assembly or disassembly of the goods". Identical goods 
produced by any person o ther than the producer of the goods being valued shall be taken into 
account only when no identical goods of the same producer have been found or if the 
information available is not considered to be acceptable for use;  
- "generally accepted accounting prin ciples" means a system of accounting rules applied in the 
established manner in the relevant state in the relevant period of time;  
- "similar goods" means goods which, although not alike in all respects, have like characteristics 
and like components and ha ve been produced from the same materials, which enable them 
to perform the same functions as the goods being valued and to be commercially 
interchangeable with them. The quality of the goods, their reputation and the existence of a 
trademark are among the factors to be considered in determining whether goods are similar . 
Goods shall not be regarded as similar unless they were produced in the same country as the 
goods being valued or if engineering, development, works involving engineering and 
designing, artwork, design work, plans and sketches  and other similar works in respect of 
such goods were performed in the customs territory of the Union. The term of "produced" as 
applied to goods shall also mean "mined", "grown", "manufactured, among others by means 
of installation, assembly or disassembly of the goods". Similar goods produced by any person 
other than the producer of the goods being valued shall be taken into account only when no 
similar goods of the same producer have been found or if the information available is not 
considered to be acceptable for use;  G/VAL/N/1/RUS/4  
 
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  - "goods of the same class or kind" means goods which fall within a group or range of goods, 
including identical and similar goods, produced by a particular industry or industry sector.  
Article  38. General Provisions on the Customs Value of Goods  
1. The provisions of this Chapter are based on the general principles and the rules provided for by 
Article VII of the General Agreement on Tariffs and Trade 1994 (GATT 1994) and Agreement on 
Implementation of A rticle VII of the General Agreement on Tariffs and Trade 1994.  
2. The customs value of goods imported into the customs territory of the Union (hereinafter in this 
Chapter "imported goods") shall be determined in accordance with this Chapter if when goods w ere 
imported into the customs territory of the Union they crossed the customs border of the Union and 
any customs procedure other than those indicated in paragraph  3 of this Article is declared in respect 
of such goods for the first time.  
The customs value  of imported goods shall also be determined in accordance with this Chapter if the 
customs declaring of the goods when they are placed under any customs procedure other than those 
indicated in paragraph  3 of this Article is exercised with features establis hed in the legislation of the 
Member States in accordance with paragraph  8 of Article  104 of this Code or with features 
established in Articles 114 and 116 of this Code.  
3. Notwithstanding the provisions of paragraph  2 of this Article, the customs value o f goods shall 
not be determined when goods are placed under the customs procedure for transit, customs 
procedure for customs warehouse, customs procedure for destruction, customs procedure for refusal 
in favour of the State and special customs procedure.  
4. The customs value of goods exported from the customs territory of the Union shall be determined 
in accordance with the customs legislation of the Member State in whose customs authorities the 
customs declaring is exercised.  
5. The customs value of the go ods referred to in paragraph 1 of Article 199, the second indent of 
paragraph 1, paragraphs 2 and 3 of Article 209 and the second indent of paragraph 1, paragraphs 
2 and 3 of Article 217 of this Code, and of waste subject to placement under customs procedu res in 
accordance with Articles 170, 195 and 250 of this Code, shall be determined in accordance with this 
Chapter with due account for the features, established by the Commission.  
6. For the purpose of calculating the customs duties and taxes, safeguard, anti-dumping and 
countervailing duties payable in accordance with Article 56 and paragraph 5 of Article 72, 
paragraph  11 of Article 137, paragraph 12 of Article 198 of this Code, the customs value of goods 
shall be determined in accordance with this Chapte r with due account for the features established 
by the Commission.  
For the purpose of calculating the customs duties and taxes, safeguard, anti -dumping and 
countervailing duties payable subject to occurrence of the events indicated in paragraph 4 of 
Article 91, paragraph 3 of Article 97, paragraph 4 of Article 103, paragraph 5 of Article 153, 
paragraph 6 of Article 162, paragraph 3 of Article 241, paragraph 8 of Article 279, paragraph 4 of 
Article 280, paragraph 4 of Article 284, paragraph 3 of Article 309 of this Code and the events 
established in accordance with Article 254 of this Code by the Commission and the legislation of the 
Member States in the cases stipulated by the Commission, at the onset of which the obligation for 
payment of the customs duties  and taxes becomes effective, the customs value of goods shall be 
determined in accordance with this Chapter and the provisions of the said Articles.  
7. If any goods, other than the goods referred to in the second indent of paragraph  1 of Article 209 
and the second indent of paragraph  1 of Article 217 of this Code, which have been placed under one 
of the customs procedures stipulated by this Code are being placed under another customs procedure 
or the same customs procedure, the customs value of such goods shall be the customs value of 
goods as established when they were first placed under any customs procedure other than those 
referred to in paragraph  3 of this Article, and if the declaration for the goods has been amended with 
regard to information on the customs value of goods, then the customs value of goods, determined 
when such amendments were introduced.  G/VAL/N/1/RUS/4  
 
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  When goods are being placed under customs procedures, with the exception of the customs 
procedure for re -exportation, the customs value of goods for t he purpose of completing the customs 
procedure for customs warehouse shall be determined in accordance with this Chapter with due 
account for the features established by the Commission.  
8. The customs value of imported goods shall be determined in the curr ency of the Member State in 
which the customs duties and taxes, safeguard, anti -dumping and countervailing duties are payable 
in accordance with Article  61 and paragraph  7 of Article  74 of this Code.  
Where the conversion  of foreign currency into the curre ncy of a Member State is necessary for the 
determination of  the customs value of goods, such conversion shall be effected at the exchange rate 
established/determined in accordance with the legislation of that Member State (hereinafter, 
currency exchange ra te) effective on the day when the customs authority has registered the customs 
declaration, unless otherwise provided for by this Code.  
9. Determination of the customs value of goods must not be based on arbitrary or fictitious customs 
value of goods.  
10. The customs value of goods and the information pertaining to determination thereof must be 
based on reliable quantifiable information supported by documents.  
11. The procedures for determining the customs value of goods shall be of general application, th at 
is shall not vary depending on the sources of goods supply, among others, on the origin of goods, 
type of goods, parties to the transaction and other factors.  
12. The procedures for determining the customs value of imported goods shall not be used to c ombat 
dumping.  
13. The provisions of this Chapter may not be regarded as restricting or calling into question the 
rights of customs authorities to satisfy themselves as to the reliability or accuracy of any statement, 
document or declaration presented to c onfirm the customs value of goods.  
14. The customs value of goods shall be determined by the declarant, and if customs duties and 
taxes,  safeguard, anti -dumping and countervailing duties are calculated by the customs authority in 
accordance with paragraph  2 of Article 52 and with due account for paragraph 3 of Article 71 of this 
Code, the customs value of goods shall be determined by the customs authority.  
15. Whenever possible, the customs value of imported goods shall be the transaction value of these 
goods in the meaning defined in Article  39 of this Code.  
If the customs value of imported goods cannot be determined based on their transaction value, it is 
to be determined in accordance with Articles  41 and 42 of this Code, consistently applied. This may 
involve holding consultations between the customs authority and the declarant to ensure reasonable 
selection of the basis for determining the customs value of imported goods which would comply with 
Articles  41 and 42 of this Code. Over the course of the co nsultations, the customs authority and the 
declarant can share the information available to them, subject to the confidentiality legislation of 
the Member States.  
The consultations shall be held in accordance with the legislation of the Member States on cu stoms 
regulation.  
If it is impossible to determine the customs value of imported goods in accordance with Articles 41 
and 42 of this Code, then either the price at which the goods being valued, identical or similar goods 
were sold in the customs territory  of the Union in accordance with Articles  43 of this Code or the 
computed value of goods in accordance with Article  44 of this Code may be used as a basis for 
determining the customs value of goods. The declarant shall have the right to select the order of  
precedence for application of the above Articles in determining the customs value of imported goods.  
If Articles 39 and 41 to 44 of this Code may not be applied to determine the customs value of 
imported goods, the customs value of goods shall be determin ed in accordance with Article 45 of 
this Code.  G/VAL/N/1/RUS/4  
 
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  16. If for customs declaration of goods the exact amount of their customs value cannot be 
determined because on the day of registration by the customs authority of the declaration for the 
goods in accordance w ith the conditions of the transaction whereby the goods are sold for 
exportation into the customs territory of the Union there are no documents containing the accurate 
information as required for its calculation, then the determination of the accurate amou nt of the 
customs value of goods may be deferred. In this case the customs value of goods may be determined 
and declared based on the documents and information available to the declarant (hereinafter in this 
Article "the preliminary amount of the customs v alue of goods"), and the customs duties and taxes, 
safeguard, anti -dumping and countervailing duties may be calculated based on the preliminary 
amount of the customs value of goods so declared.  
The procedure for a deferred determination of the customs val ue of goods which includes, among 
others, the cases requiring a deferred determination of the customs value of goods, the features of 
applying the method involving the transaction value of imported goods when a deferred 
determination of the customs value o f goods is used, the features for declaring the information on 
the preliminary amount of the customs value of goods and the time limits for declaring the exact 
amount of the customs value of goods, the features of controlling the customs value of goods sha ll 
be determined by the Commission and the legislation of the Member States in the cases stipulated 
by the Commission.  
Payment of customs duties and taxes, safeguard, anti -dumping and countervailing duties which were 
assessed additionally based on the exac t amount of the customs value of goods shall be effected not 
later than within the time limit established for declaring the exact amount of the customs value of 
goods.  
17. The Commission shall adopt acts aimed at ensuring uniform application of the provis ions 
stipulated in this Chapter in applying the methods for determining the customs value of imported 
goods based on the relevant provisions of the Agreement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994, including int erpretative  notes thereto, and the 
documents on the customs value of goods, adopted by the Committee on Customs Valuation of the 
World Trade Organisation  and the Technical Committee on Customs Valuation of the World Customs 
Organisation.  
18. The provisions  of this Chapter shall not apply to goods for personal use moved across the 
customs border of the Union.  
19. Advance rulings on the application of the methods for determining the customs value of imported 
goods may not be taken unless it is established in the legislation of the Member States on customs 
regulation. The procedure for and the conditions of issuing by the authorised authority of a Member 
State of an advance ruling on the issues involving the application of methods for determining the 
customs va lue of imported goods and the procedure and time limits for the application of such 
advance ruling shall be established in the customs legislation of the Member State.  
Article  39. The Method Involving the Transaction Value of Imported Goods (Method 1)  
1. The customs value of imported goods shall be the transaction value thereof, that is, the price 
actually paid or payable for those goods when they are sold for export into the customs territory of 
the Union and supplemented in accordance with Article  40 of t his Code, provided the following 
conditions are met:  
1)  there are no restrictions to the buyer's right to use and dispose of the goods, with the 
exception of the restrictions, which:  
- limit the geographical area in which the goods may be resold;  
- do not  substantially affect the value of goods;  
- have been established in acts adopted by the Bodies of the Union or in the legislation 
of the Member States;  
2)  sale of goods or their price is not subject to any conditions or obligations, whose influence on 
the price of the goods cannot be quantified;  G/VAL/N/1/RUS/4  
 
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  3)  no part of the income or proceeds of any subsequent sale or any other disposal or use of the 
goods by the buyer will accrue directly or indirectly to the seller, unless additional accruals 
can be made in accor dance with Article  40 of this Code;  
4)  that the buyer and seller are not related, or, where the buyer and seller are related, the 
transaction value of imported goods is acceptable for customs purposes under paragraph 4 of 
this Article.  
2. If at least one  of the conditions referred to in paragraph 1 of this Article is not met, the price 
actually paid or payable shall not be acceptable for determining the customs value of the imported 
goods and method 1 shall not apply.  
3. The price actually paid or payable  for imported goods shall be the total sum of all payments made 
or to be made by the buyer for those goods directly to the seller or to any other person for the 
benefit of the seller. In this case, the payments may be made directly or indirectly in any for m not 
prohibited by the legislation of the Member States.  
If the declared goods are part of a larger amount of the same goods purchased under one 
transaction, the price actually paid or payable for the goods being declared shall be determined in 
the same r atio/proportions as the amount of the goods being declared and the total amount of the 
goods purchased.  
4. The fact that the buyer and the seller are related shall not in itself be grounds for regarding the 
transaction value as unacceptable for determining  the customs value of imported goods. In this case 
the circumstances surrounding the sale shall be examined. If the above relationship did not influence 
the price actually paid or payable, the transaction value shall be regarded as acceptable for 
determini ng the customs value of imported goods.  
5. If the buyer and the seller are related persons and the customs authority, based on information 
provided by the declarant or obtained by the customs authority otherwise, have found any evidence 
that the relationsh ip between the buyer and the seller influenced the price paid or payable, then the 
customs authority shall communicate such evidence to the declarant in writing or in an electronic 
form. In this case, the customs authority shall carry out customs control, including examination of 
the circumstances surrounding the sale. The declarant shall have the right to prove that the 
relationship between the seller and the buyer did not influence the price actually paid or payable in 
one of the following ways:  
1)  prese ntation of additional documents and information, including those additionally requested 
by the customs authority and describing/reflecting the circumstances surrounding the sale. In 
order to establish the influence of the relationship between the seller an d the buyer on the 
price actually paid or payable, the customs authority, in examining the circumstances 
surrounding the sale, shall consider all the conditions of the transaction, including the way the 
buyer and the seller arrange their business relations hip and the way the relevant price was 
established. If after the examination the customs authority finds that the buyer and the seller 
being related persons sell and buy goods to and from each other on the same conditions and, 
among others, at the same pri ces as if they were not related persons, this would demonstrate 
that the relationship between the seller and the buyer did not influence the price actually paid 
or payable;  
2)  presentation of documents and information confirming that the transaction value  of imported 
goods closely approximates to one of the following test values occurring in the same or 
comparable period of time, in which goods were imported into the customs territory of the 
Union:  
- the transaction value of identical or similar goods in s ales of those goods to buyers who 
are not related to the seller for export into the customs territory of the Union;  
- the customs value of identical or similar goods, as determined under Article 43 of this 
Code;  
- the customs value of identical or similar goods, as determined under Article  44 of this 
Code.  G/VAL/N/1/RUS/4  
 
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  6. If the customs authority has sufficient information that one of the test values specified in 
subparagraph 2 of paragraph 5 of this Article closely approximates to the transaction value of 
imported good s, it shall not request any additional information from the declarant to prove that the 
transaction value of imported goods closely approximates to such test value.  
7. In comparing the test values indicated in subparagraph  2 of paragraph  5 of this Article with the 
transaction value of imported goods the customs authority shall take due account of the information 
provided by the declarant on the differences in commercial levels of sales, quantity levels of goods, 
additional accruals enumerated in Article 40 of this Code, and differences in costs usually incurred 
by the seller in sales in which the seller and the buyer are not related that are not incurred by the 
seller in sales in which the seller and the buyer are related.  
8. The test values set forth in sub paragraph 2 of paragraph  5 of this Article shall be used at the 
initiative of the declarant and only for comparison purposes under paragraph 7 of this Article and 
may not be used as a basis for determining the customs value of imported goods.  
9. The price actually paid or payable for imported goods shall refer to the goods moved across the 
customs border of the Union, and therefore dividends and other payments made by the buyer to the 
seller shall not be included in the customs value of imported goods, unle ss they are related to the 
imported goods.  
Article 40.  Adjustments to the Price Actually Paid or Payable for Imported Goods  
1. In determining the customs value of imported goods based on their transaction value the following 
additional adjustments shall be  made to the price actually paid or payable for those goods:  
1)  the costs incurred or to be incurred by the buyer which are not included in the price actually 
paid or payable for imported goods, including:  
a)  commission to intermediaries/agents and broke rage, except buying commission 
payable by the buyer to its agent/intermediary for providing at its request the services 
related to purchasing imported goods outside the customs territory of the Union;  
b)  the cost of containers which are treated as being o ne, for customs purposes, with 
imported goods,  
c)  the cost of packing of the imported goods, including packing materials and labour;  
2)  the value, apportioned as appropriate, of the following goods and services where supplied 
directly or indirectly by th e buyer free of charge or at reduced cost for use in connection with 
the production and sale of the imported goods for export to the customs territory of the Union, 
to the extent that such value has not been included in the price actually paid or payable f or 
imported goods:  
a)  raw materials, components, parts, semi -finished goods and other goods, of which the 
imported goods are produced/composed;  
b)  tools, dies, moulds and other similar items used in the production of the imported 
goods;  
c)  materials con sumed in the production of the imported goods;  
d)  engineering, development, works involving engineering and designing, artwork, design 
work, and plans and sketches undertaken outside the customs territory of the Union 
and necessary for the production of t he imported goods;  
3)  any part of the income/proceeds of any subsequent resale, disposal or use in any other way 
of the imported goods that accrues directly or indirectly to the seller;  
4)  the cost of transportation (shipment) of the imported goods to th e points of entry of those 
goods into the customs territory of the Union, and if any other place is established by the 
Commission depending on the means of transport used for carrying/transporting goods and 
features of such transportation (shipment), to su ch place determined by the Commission;  
5)  charges for loading, unloading and handling of imported goods and other operations 
associated with their transportation (shipment) to the point of entry of such goods into the 
customs territory of Union, and if an y other place is determined by the Commission depending G/VAL/N/1/RUS/4  
 
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  on the means of transport used for carrying/transporting imported goods and features of such 
transportation (shipment), to such place determined by the Commission;  
6)  the cost of insurance related to  operations stipulated in subparagraphs 4 and 5 of this 
paragraph;  
7)  licence fees and other similar payments for use of intellectual property, including royalties, 
patent, trademark, copyright payments related to imported goods that the buyer must pay, 
either directly or indirectly, as a condition of sale of the goods for export to the customs 
territory of the Union, to the extent that such royalties and fees are not included in the price 
actually paid or payable for those goods. In determining the custom s value of imported goods 
the following shall not be added to the price actually paid or payable:  
a)  charges for the right to reproduce/replicate the imported goods in the territory of the 
Union;  
b)  payments for the right to distribute or resell the impo rted goods, if such payments are 
not a condition of the sale of the imported goods for export to the customs territory of 
the Union.  
2. The customs value of imported goods shall not include the following costs, provided that they are 
distinguished from the  price actually paid or payable, have been declared by the declarant and are 
supported by documents:  
1)  charges for construction, erection, assembly, maintenance or technical assistance, undertaken 
after importation of goods into the customs territory of the Union on such goods as industrial 
plant, machinery or equipment;  
2)  charges for the transportation (shipment) of imported goods within the customs territory of 
the Union from the points of entry of such goods into the customs territory of the Union, a nd 
if any other place is established by the Commission depending on the means of transport used 
for carrying/transporting goods and features of such transportation (shipment), to such place 
determined by the Commission;  
3)  duties and taxes and fees payable by reason of the importation of goods into the customs 
territory of the Union or sale of imported goods in the customs territory of the Union.  
3. The adjustments to the price actually paid or payable for imported goods as indicated in 
paragraph  1 of this Article, shall be made on the basis of reliable, quantifiable information supported 
by documents. In the absence of such information method 1 shall not apply.  
4. In determining the customs value of imported goods, no adjustments to the price actuall y paid or 
payable for those goods, other than those referred to in paragraph 1 of this Article, shall be made.  
5. In making adjustments to the price actually paid or payable for imported goods:  
1)  the value of the goods indicated in subparagraph (b) of su bparagraph 2 of paragraph  1 of this 
Article may be distributed by way of allocation of the total value to the customs value of the 
first batch of goods or to the customs value of any other quantity of goods as defined by the 
declarant which may not be less  than the quantity of the goods being declared. Such 
distribution must be made using a reasonable method applicable in specific circumstances 
depending on the documents available to the declarant and in accordance with the generally 
accepted accounting pri nciples. In this case, the value of the relevant goods shall be 
recognised as their cost of acquisition, if the buyer purchased the goods from the seller who 
is not a related person, or their production cost if the goods were manufactured by the buyer. 
If the said goods have been earlier used by the buyer, regardless of whether they were 
purchased or manufactured by that buyer, the original acquisition or production cost shall be 
reduced in order to produce/determine the cost of those goods with due account  for their 
being in use;  
2)  adjustments in respect of the goods and services provided by the buyer and indicated in 
subparagraph (d) of subparagraph 2 of paragraph 1 of this Article, which were purchased or 
leased by the buyer, shall be made in terms of t he cost of acquisition or leasing of such goods 
and services. If the buyer provided goods which are publicly owned, that is in governmental 
or municipal ownership, additional adjustments are made in terms of expenses/costs of 
making copies of such goods.  G/VAL/N/1/RUS/4  
 
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  6. When making additional adjustments referred to in subparagraph 2 of paragraph 1 of this Article, 
in addition to the cost of goods themselves, account shall be taken for all the costs related to their 
provision/delivery to the buyer, including their retur n, if so established.  
Article 41.  The Method Involving the Transaction Value of Identical Goods (Method 2)  
1. If the customs value of imported goods cannot be determined under Article 39 of this Code, the 
customs value of such goods shall be the transactio n value of identical goods sold for export into 
the customs territory of the Union and imported into the customs territory of the Union in the same 
or the corresponding period of time as the goods being valued, however not earlier than 90 calendar 
days pri or to import of the goods being valued into the customs territory of the Union.  
The transaction value of identical goods shall be the customs value of those goods determined under 
Article 39 of this Code and accepted by the customs authority.  
In determinin g the customs value of imported goods under this Article, the transaction value of 
identical goods sold at the same commercial level and essentially in the same quantity as the goods 
being valued shall be used.  
If no such sales have been identified, the tr ansaction value of identical goods sold at a different 
commercial level and/or in a different quantity shall be used with a relevant adjustment to take 
account of differences in terms of the commercial level of sale and/or quantity of goods.  
The said adjus tment is made based on the information that confirms by documents the 
reasonableness and accuracy of the adjustment regardless of whether it results in increase in or 
reduction of the transaction value of identical goods. In the absence of such information , the method 
involving the transaction value of identical goods shall not be used in determining the customs value 
of the goods being valued.  
2. In determining the customs value of imported goods under this Article, the transaction value of 
identical goods  shall be adjusted, when necessary, to take account of a significant difference in the 
costs referred to in subparagraphs 4 to 6 of paragraph  1 of Article 40 of this Code in relation to the 
goods being valued and identical goods resulting from differences in their transportation (shipment) 
distances and means of transport used for carrying/tra nsporting the goods.  
3. If more than one transaction value of identical goods was found with due account for the 
adjustments made under paragraphs 1 and 2 of this Article, the lowest such value shall be used in 
determining the customs value of imported goo ds. 
Article 42.  The Method Involving the Transaction Value of Similar Goods (Method 3)  
1. If the customs value of imported goods cannot be determined under Articles 39 and 41 of this 
Code, the customs value of such goods shall be the transaction value of s imilar goods sold for export 
into the customs territory of the Union and imported into the customs territory of the Union in the 
same or the corresponding period of time as the goods being valued, however, not earlier than 90 
calendar days prior to import of the goods being valued into the customs territory of the Union.  
The transaction value of similar goods shall be the customs value of those goods determined under 
Article 39 of this Code and accepted by the customs authority.  
In determining the customs value of imported goods under this Article, the transaction value of 
similar goods sold at the same commercial level and essentially in the same quantity as the goods 
being valued shall be used.  
If no such sales have been identified, the transaction value of similar goods sold at a different 
commercial level and/or in a different quantity shall be used with a relevant adjustment to take 
account of differences in terms of the commercial level of sale and/or quantity of goods.  
The said adjustment is made base d on the information that confirms by documents the 
reasonableness and accuracy of the adjustment regardless of whether it results in increase in or 
reduction of the transaction value of similar goods. In the absence of such information, the method G/VAL/N/1/RUS/4  
 
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  involvi ng the transaction value of similar goods shall not be used in determining the customs value 
of the goods being valued.  
2. In determining the customs value of imported goods under this Article, the transaction value of 
similar goods shall be adjusted, when  necessary, to take account of a significant difference in the 
costs referred to in subparagraphs 4 to 6 of paragraph  1 of Article 40 of this Code in relation to the 
goods being valued and similar goods resulting from differences in their transportation (shipment) 
distances and means of transport used for carrying/transporting the goods.  
3. If more than one transaction value of similar goods was found with due account for the 
adjustments made under paragraphs 1 and 2 of this Article, the lowest such value shall be used in 
determining the customs value of imported goods.  
Article 43.  Deduction Me thod (Method 4)  
1. If the customs value of imported goods cannot be determined under Articles 39, 41 and 42 of this 
Code, the customs value of such goods shall be determined under this Article, except where the 
order of application of this Article and Arti cle 44 of this Code may be reversed if the declarant so 
requests.  
2. If the goods being valued or the goods identical or similar to the goods being valued are sold in 
the customs territory of the Union in the same condition as when they were imported into the 
customs territory of the Union, the customs value of imported goods shall be determined based on 
the unit price at which the goods being valued or the goods identical or similar to goods being valued 
are sold in the greatest aggregate quantity to perso ns not related to persons who effect such sale 
in the customs territory of the Union in the same or the corresponding period of time as when the 
goods being valued were imported into the customs territory of the Union, subject to the deduction 
of the follo wing amounts:  
1)  the fees to the intermediary/agent generally paid or payable, or additions usually made for 
profit and general expenses (commercial and administrative expenses) equal to those usually 
reflected in sales of goods of the same class or kind in the customs territory of the Union;  
2)  the usual costs of transportation (shipment), insurance in the customs territory of the Union 
and other costs related thereto;  
3)  the customs duties and taxes, fees and other taxes applied under the legislation o f the Member 
States and payable in relation to import and/or sale of goods in the territory of the Member 
States, including taxes and fees of the constituent entities of the Member States and local 
taxes and fees.  
3. If neither the goods being valued, nor identical nor similar goods are sold in the customs territory 
of the Union at or about the time when the goods being valued are imported into the customs 
territory of the Union, the customs value of such goods shall be determined based on the unit price 
of the goods at which the goods being valued or the goods identical or similar thereto are sold in the 
customs territory of the Union in the amount sufficient to establish the unit price of such goods in 
the same condition in which they were imported, on the  date closest to that of import of the goods 
into the customs territory of the Union, however, before the expiration of 90 calendar days after 
such date.  
4. If neither the goods being valued, nor identical nor similar goods are sold in the customs territor y 
of the Union in the condition as imported into the customs territory of the Union, the customs value 
of the goods being valued shall, if the declarant so requests, be determined based on the unit price 
of those goods at which they are sold in the greates t aggregate quantity after processing/working 
to persons not related to the persons they buy those goods from in the customs territory of the 
Union, subject to deduction of the value added as a result of processing/working and the amounts 
indicated in para graph  2 of this Article.  
The value added as a result of processing/working shall be deducted based on the accurate, 
quantifiable information about the cost of processing/working supported by documents.  
5. The provisions of paragraph 4 of this Article shall  not apply in determining the customs value of 
imported goods in the following cases:  G/VAL/N/1/RUS/4  
 
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  - as a result of the further processing/working, the goods being valued lose their individual 
properties, except in cases where, despite the fact that the goods lose thei r individual 
properties, the amount of the value added as a result of processing/working can be accurately 
determined;  
- the goods being valued do not lose their individual properties but make up such an insignificant 
part of the goods sold in the customs territory of the Union, that the value of the goods being 
valued does not have a significant influence on the value of goods sold.  
The possibility to apply paragraph  4 of this Article shall be determined in each individual case 
depending on specific circum stances.  
6. In examining the sale of the goods being valued or the goods identical or similar thereto in the 
customs territory of the Union, no account is taken for the sales to the person who directly or 
indirectly supplies goods and services for use as i ndicated in subparagraph 2 of paragraph 1 of 
Article  40 of this Code free of charge or at reduced cost in relation to the production and supply of 
the goods being valued for export to the customs territory of the Union.  
7. For the purposes of this Article,  the amount of profit and general expenses (commercial and 
administrative expenses) which may be both direct and indirect costs of sale of goods shall be 
regarded as an addition to the price of goods covering such expenses and ensuring the receipt of 
profit from sale of goods of the same class or kind.  
The amount of profit and general expenses (commercial and administrative expenses) shall be 
accounted for as a total and shall be determined based on the information available to the declarant, 
provided that the information presented by the declarant is comparable with the information 
available in sales of goods of the same class or kind in the customs territory of the Union. If that 
information does not match the information on the general amount of profit an d general expenses 
(commercial and administrative expenses) reflected in sales of goods of the same class or kind as 
available to the customs authority, the customs authority may determine the amount of profit and 
general expenses (commercial and administr ative expenses) based on the information available.  
8. For the purposes of this Article, the information on the sale of goods of the same class or kind 
imported from the same country as the goods being valued and on goods from other countries shall 
be used . The issue of whether the goods being valued and the goods they are compared to are the 
goods of the same class or kind, shall be resolved individually in each case, with due account for 
relevant circumstances. In this case, sales of the most narrow group  or a number of goods of the 
same class or kind imported in the customs territory of the Union, including the goods being valued, 
in respect of which information can be presented shall be examined.  
9. If the customs authority determines the customs value o f imported goods under this Article based 
on the information available, it shall advise the declarant in writing or in an electronic form of the 
sources of such information and the calculations made on the basis thereof.  
Article 44.  Computed Method (Method  5) 
1. The customs value of imported goods in accordance with this Article shall be determined based 
on the computed value of goods. The computed value shall consist of the sum of:  
1)  the costs of manufacture or acquisition of materials and costs of produ ction and other 
processing employed in producing the goods being valued;  
2)  the amount of profit and general expenses (commercial and administrative expenses) equal 
to that usually reflected in sales of goods of the same class or kind as the goods being v alued, 
in the country in which the goods were sold for export to the customs territory of the Union;  
3)  the costs referred to in subparagraphs  4 to 6 of paragraph 1 of Article 40 of this Code.  
2. The costs referred to in subparagraph 1 of paragraph 1 of t his Article shall be determined based 
on the information about the production of the goods being valued which was presented by the 
producer or on its behalf and supported by the producer's commercial documents, provided that 
such documents were prepared in  accordance with generally accepted accounting principles as 
applied in the country where the goods were manufactured.  G/VAL/N/1/RUS/4  
 
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  3. The costs referred to in subparagraph 1 of paragraph 1 of this Article shall include the costs 
referred to in subparagraphs (b) and (c ) of subparagraph 1 of paragraph 1 of Article 40 of this Code, 
and the costs of goods and services referred to in subparagraph 2 of paragraph 1 of Article  40 of 
this Code which were directly or indirectly supplied by the buyer for use in connection with th e 
production of imported goods, such costs being distributed in accordance with subparagraph 1 of 
paragraph 5 of Article 40 of this Code. The cost of goods and services referred to in subparagraph 
(d) of subparagraph 2 of paragraph 1 of Article 40 of this Code that were produced/supplied in the 
customs territory of the Union shall be included only to the extent that these goods and services 
were paid for by the producer. In this case, double accounting for those costs in determining the 
computed value must be avoided.  
The general expenses (commercial and administrative expenses) shall cover the direct and indirect 
costs of production and sale of imported goods for export into the customs territory of the Union 
which are not mentioned in subparagraph 1 of par agraph 1 of this Article.  
4. The amount of profit and general expenses (commercial and administrative expenses) shall be 
accounted for as a total and shall be determined based on the information submitted by the producer 
or on its behalf. If this informati on does not match the information available to the customs authority 
with regard to the general amount of profit and general expenses (commercial and administrative 
expenses) reflected for the sale of goods of the similar class or kind for export to the cu stoms 
territory of the Union, the customs authority may determine the amount of profit and general 
expenses (commercial and administrative expenses) based on the information available.  
5. For the purposes of this Article, the information on the sale of goods of the same class or kind 
manufactured in the same country as the goods being valued shall be used. The issue of whether 
the goods being valued and the goods they are compared to are the goods of the same class or kind, 
shall be resolved individually  in each specific case with due account for the relevant circumstances. 
In this case, examined shall be the sales for export to the customs territory of the Union of the most 
narrow group or a number of goods of the same class or kind, including the goods being valued in 
respect of which information can be presented.  
6. The customs authorities cannot require presentation of documents and information for 
determining the computed value of goods from a foreign person, unless otherwise stipulated in 
treaties an d acts on customs regulation, international treaties between the Union and a third party 
and international treaties between the Member States and a third party.  
The documents and information presented by the foreign producer of goods or on its behalf in or der 
to determine the computed value of goods may be verified in the country of the producer of the 
goods by the authorised body of the Member State with the consent of the foreign producer of the 
goods, provided that the authorised body in the country of t he producer of goods is notified in 
advance and there are no objections to such verification. The documents and information presented 
by the foreign producer of goods or on its behalf shall be verified by the authorised body of the 
Member State in accordan ce with the international treaties this Member State is a party to.  
7. If the customs authority determines the customs value of imported goods under this Article based 
on the information available, it shall advise the declarant in writing or in an electron ic form of the 
sources of such information and the calculations made on the basis thereof.  
Article 45.  Residual Method (Method 6)  
1. If the customs value of imported goods cannot be determined under Articles 39 and 41 to 44 of 
this Code, the customs value of such goods shall be determined in reliance on the principles and 
provisions of this Chapter, based on the information available in the customs territory of the Union.  
2. The methods of determining the customs value of goods used under this Article shall  be the same 
as those referred to in Articles 39 and 41 to 44 of this Code, however, in determining the customs 
value under this Article some flexibility in their application shall be allowed. In particular, the 
following is allowed:  G/VAL/N/1/RUS/4  
 
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  1)  for determining th e customs value of the goods being valued, taken as a basis may be the 
transaction value of identical or similar goods produced in any country other than the country 
in which the goods being valued were produced;  
2)  in determining the customs value of the  goods being valued based on the transaction value of 
identical or similar goods, a reasonable variance shall be allowed from the requirements set 
out under Articles 41 and 42 of this Code respectively that the goods identical or similar to 
the goods being  valued must be sold for export into the customs territory of the Union and 
imported into the customs territory of the Union in the same or in the corresponding period 
as the goods being valued, however, not earlier than 90 calendar days prior to importati on 
into the customs territory of the Union of the goods being valued;  
3)  in determining the customs value of the goods being valued, taken as a basis may be the 
customs value of the goods identical or similar to the goods being valued, as determined under  
Articles 43 and 44 of this Code;  
4)  in determining the customs value of the goods being valued under Article 43 of this Code, a 
deviation from the time limit set out in paragraph 3 of Article 43 of this Code shall be allowed.  
3. If more than one method f or determining the customs value of goods can be applied under 
paragraph 2 of this Article, the sequential order of their application shall be observed.  
4. The customs value of imported goods determined under this Article shall be based on customs 
values d etermined earlier to the extent possible.  
5. The customs value of imported goods under this Article must not be determined on the basis of:  
1)  prices on the internal market of the Union of the goods produced in the customs territory of 
the Union;  
2)  a system which provides for the acceptance for customs purposes of the higher of two 
alternative values;  
3)  the price of goods on the domestic market of the country of exportation;  
4)  the costs other than the costs included in the computed value which has be en determined for 
identical or similar goods in accordance with Article 44 of this Code;  
5)  prices of goods supplied from the country of their exportation to countries which are non -
Member States of the Union;  
6)  minimum customs value of goods;  
7)  arbitrary or fictitious value.  
6. If the customs authority determines the customs value of imported goods under this Article based 
on the information available, it shall advise the declarant in writing or in an electronic form of the 
sources of such inform ation and the calculations made on the basis thereof.  
  G/VAL/N/1/RUS/4  
 
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  FEDERAL LAW NO. 289 -FZ OF 3 AUGUST 2018  
ON CUSTOMS REGULATION IN THE RUSSIAN FEDERATION AND ON AMENDING CERTAIN 
LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION  
Adopted by the State Duma on 26 July 2018  
Approved by the Federation Council on 28 July 2018  
SECTION I - GENERAL PROVISIONS  
Chapter 1. Customs Regulation and Customs Affairs in the Russian Federation  
Article 1 . Objectives and the Subject Regulated by This Federal Law  
Objectives of this Federal Law  are the following:  
1)  ensuring the implementation of the international treaties of the Russian Federation and other 
acts constituting the law of the Eurasian Economic Union (hereinafter referred to as the 
Union);  
2)  ensuring the economic security of the  Russian Federation in the course of foreign trade in 
commodities;  
3)  ensuring the observance of the rights and lawful interests of the persons pursuing an activity 
connected with the import of goods into the Russian Federation and export of goods from th e 
Russian Federation, the persons pursuing activities in the sphere of customs affairs, and also 
other persons realising the rights of possession, use and disposal of the goods imported into 
the Russian Federation, and the goods exported from the Russian F ederation;  
4)  creating conditions conducive to the development of foreign economic activity and foreign 
trade activity as well as customs infrastructure.  
1. The subject regulated by this Federal Law is as follows:  
1)  the relations connected with the impo rt of goods into the Russian Federation, the export of 
goods from the Russian Federation, the carriage thereof over the territory of the Russian 
Federation under customs control, temporary storage, customs declaration, clearance and use 
in keeping with cus toms procedures, the exercise of customs control, the collection and 
payment of customs payments, safeguard, anti -dumping and countervailing duties;  
2)  the definition of the rights and duties of the persons pursuing activities in the sphere of 
customs aff airs; 
3)  the establishment of legal and organisational foundations for the activities of the customs 
bodies of the Russian Federation (hereinafter referred to as "customs bodies");  
4)  the regulation of power relations between the customs bodies and the p ersons realising the 
rights of possession, use and disposal of the goods imported into the Russian Federation, and 
the goods exported from the Russian Federation;  
5)  the regulation of the relations connected with the imposition of a ban on the circulation  of 
certain categories of goods in the Russian Federation.  
Article 2 . Customs Regulation and Customs Affairs in the Russian Federation  
1. Customs regulation in the Russian Federation shall be effectuated in accordance with the 
international treaties of the Russian Federation which regulate customs relations, in particular the 
Treaty on the Customs Code of the Eurasian Economic Union (herein after referred to as the Code of 
the Union), and the acts constituting the law of the Union (hereinafter referred to as the international 
treaties and acts in the sphere of customs regulation), and also in accordance with the Treaty on 
the Eurasian Economi c Union of 29 May 2014 (hereinafter referred to as the Treaty on the Union), 
and the legislation of the Russian Federation.  
2. Customs regulation in the Russian Federation consists in the establishment of a procedure and 
rules for the regulation of customs  affairs in the Russian Federation. Customs affairs in the Russian 
Federation means the entirety of methods and means for ensuring the observance of the procedure 
and terms for import of goods into the Russian Federation, export of goods from the Russian 
Federation, the stay and use thereof in the Russian Federation or outside it, the procedure for 
carrying out customs operations, the procedure for computing, paying, collecting and securing 
customs payments, safeguard, anti -dumping and countervailing duties , the procedure for exercising G/VAL/N/1/RUS/4  
 
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  customs control, the procedure for observing the bans and restrictions imposed in accordance with 
the law of the Union and/or the legislation of the Russian Federation, and also ensuring the 
realisation of power relations bet ween customs bodies and the persons which realise the rights of 
possession, use and/or disposal of goods.  
3. In the Russian Federation there shall be applicable the customs -tariff regulation measures, bans 
and restrictions established in accordance with th e Treaty of the Union and international treaties and 
acts in the sphere of customs regulation.  
4. In the cases and in the procedure which are envisaged by the Treaty of the Union, international 
treaties and acts in the sphere of customs regulation the Russ ian Federation shall unilaterally use 
certain customs -tariff regulation measures, bans and restrictions in accordance with the legislation 
of the Russian Federation.  
5. If the Russian Federation unilaterally imposes bans and restrictions the actions which have to be 
committed by persons for the purpose of observing such bans and restrictions may be defined by 
the normative legal acts of the Russian Federation whereby such bans and restrictions are imposed.  
6. If the Russian Federation unilaterally imposes b ans and restrictions, and also if the Russian 
Federation takes customs -tariff regulation measures other than those applicable in one or several 
member states of the Union the methods and means for ensuring the observance thereof which are 
established by in  accordance with international treaties of the Russian Federation and this Federal 
Law shall be applied. Decrees of the President of the Russian Federation, decisions and orders of the 
Government of the Russian Federation may define methods and means for e nsuring the observance 
of said customs -tariff regulation measures, bans and restrictions which have been unilaterally 
introduced by the Russian Federation, and also the federal executive bodies which carry out functions 
of control and supervision over the observance of established by measures.  
Article 3 . Directing Customs Affairs in the Russian Federation  
1. The general direction of customs affairs in the Russian Federation is the prerogative of the 
Government of the Russian Federation.  
2. The direct fulfil ment of tasks in the sphere of customs affairs shall be ensured - within the scope 
of their competence - by the federal executive body carrying out the functions of state policy 
elaboration and normative legal regulation in the sphere of customs affairs, a nd the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs.  
3. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall ensure the unif orm application of the Treaty on the Union, international treaties 
and acts in the sphere of customs regulation, and the legislation of the Russian Federation by all 
customs bodies on the territory of the Russian Federation.  
Article 4 . The Legal Regulation  of Relations in the Sphere of Customs Affairs  
1. Relations in the sphere of customs affairs in the Russian Federation shall be regulated by 
international treaties and acts in the sphere of customs regulation, and also the Treaty of the Union 
and the legis lation of the Russian Federation on customs regulation. The legislation of the Russian 
Federation on customs regulation consists of this Federal Law, and other federal laws adopted 
pursuant thereto. The procedure for the actual crossing of the State Border  of the Russian Federation 
by goods and vehicles shall be regulated by the legislation of the Russian Federation on the State 
Border of the Russian Federation, and in as much as it concerns the matters not regulated by the 
legislation of the Russian Federa tion on the State Border of the Russian Federation, by the legislation 
of the Russian Federation on customs regulation.  
2. The legislation of the Russian Federation on customs regulation is applicable to the relations of 
collecting and making the customs p ayments classified as taxes in as much as it concerns the 
matters not regulated by the legislation of the Russian Federation on taxes and fees, except as 
otherwise established by international treaties and acts in the sphere of customs regulation.  G/VAL/N/1/RUS/4  
 
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  3. The p rocedure for import into the Russian Federation and export from the Russian Federation of 
monetary funds in cash and/or monetary instruments shall be regulated by international treaties 
and acts in the sphere of customs regulation, the currency legislation  of the Russian Federation and 
this Federal Law.  
4. Legal relations in the sphere of customs affairs in the Russian Federation may also be regulated 
by decrees of the President of the Russian Federation.  
5. On the basis of, and pursuant to federal laws and  decrees of the President of the Russian 
Federation the Government of the Russian Federation shall issue decisions and orders in the sphere 
of customs regulation.  
6. Federal executive bodies shall adopt normative legal acts on the subject regulated by this  Federal 
Law only in the cases expressly envisaged by this Federal Law, other federal laws, decrees of the 
President of the Russian Federation, as well as decisions and orders of the Government of the Russian 
Federation.  
7. The federal executive body carry ing out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs shall provide explanations in writing to customs 
bodies, declarants and other persons on the issues of application of the legislation of the R ussian 
Federation on customs regulation.  
Article 5 . The Basic Terms Used in This Federal Law  
1. The basic terms used in this Federal Law have the following meanings:  
1)  "import of goods into the Russian Federation"  means the actual movement of goods acros s 
the State Border of the Russian Federation and/or the confines of the artificial islands, plants 
and installations in respect of which the Russian Federation has sovereign rights and 
jurisdiction in accordance with the legislation of the Russian Federati on and norms of 
international law as a result of which the goods have arrived from other member states of the 
Union or from the territories not included in the unified customs territory of the Union 
(hereinafter referred to as the customs territory of the Union) to the territory of the Russian 
Federation and/or the territory of the artificial islands, plants and installations in respect of 
which the Russian Federation has sovereign rights and jurisdiction in accordance with the 
legislation of the Russian Fe deration and norms of international law, and also all subsequent 
actions with said goods until their being cleared by customs bodies, if such clearance is 
envisaged by international treaties and acts in the sphere of customs regulation and/or this 
Federal Law; 
2)  "internal taxes"  means the value added tax and excise tax levied when goods circulate in the 
Russian Federation;  
3)  "export of goods from the Russian Federation"  means the actual movement (leaving) in any 
manner of goods off the territory of the Russian Federation and/or the confines of the artificial 
islands, plants and installations in respect of which the Russian Federation has sovereign rights 
and jurisdiction in accordance with the legislation of the Russian Federation and norms of 
internatio nal law to other member states of the Union or territories not included in the in the 
customs territory of the Union, and also the commission by persons of actions aimed at such 
actual movement (leaving) of goods until the actual crossing by the goods of t he State Border 
of the Russian Federation or the confines of the artificial islands, plants and installations in 
respect of which the Russian Federation has sovereign rights and jurisdiction in accordance 
with the legislation of the Russian Federation and norms of international law;  
4)  "monetary security"  means the monetary funds (money) deposited to secure the execution of 
the duty to pay customs duties and taxes, to secure the execution of the duty to pay 
safeguard, anti -dumping and countervailing duties, to secure the execution of the duties of a 
legal entity pursuing activities in the sphere of customs affairs, or to secure the execution of 
the duties of an authorised economic operator;  G/VAL/N/1/RUS/4  
 
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  5)  "indebtedness"  means the sum of money including customs payments, safeguard, anti -
dumping and countervailing dutie s, penalties and interest, and not paid within the term set 
by international treaties and acts in the sphere of customs regulation, or the legislation of the 
Russian Federation;  
6)  "personal account"  means the entirety of the information contained in the information -
software of the Unified Automated Information System of the Customs Bodies reflecting the 
movement of the monetary funds delivered by persons and received into the account of the 
Federal Treasury, and also the amounts of refunded (accepted for set-off) customs duties and 
taxes and other payments whose collection is the duty of the customs bodies, in particular the 
amounts of the refunded (accepted for set -off) payments which have been paid in excess 
and/or collected in excess, allowing to keep r ecord of the movement of monetary funds. 
Customs bodies shall keep the personal accounts of payers in the procedure established by 
the federal executive body carrying out the functions of control and supervision in the sphere 
of customs affairs;  
7)  "the c irculation in the Russian Federation of certain categories of goods"  means the carriage 
(transportation) of certain categories of goods on the territory of the Russian Federation, their 
storage, unloading, re -loading (transhipment), packing, re -packing, ma rking, lot split -up, 
grading, processing (treatment), using for own production and/or technological needs by legal 
entities and the natural persons registered as individual businessmen, acquiring such goods 
by natural persons for personal use, and also con cluding the transactions with such goods 
envisaged by the civil legislation of the Russian Federation;  
8)  "customs payment operators"  means the legal entities which meet the requirements 
established by the Government of the Russian Federation, are the ope rators of a payment 
system, registered by the Central Bank of the Russian Federation, support information 
exchange between participants in settlements of accounts and the federal executive body 
carrying out the functions of control and supervision in the s phere of customs affairs, and 
ensure the proper execution of assumed obligations by means of receiving and providing to 
customs bodies banker's guarantees and/or sureties;  
9)  "the account of the Federal Treasury"  means the separate account opened for a territorial 
body of the Federal Treasury at a unit of the settlement network of the Central Bank of the 
Russian Federation intended for keeping record of the receipt of customs and other payments 
from foreign econom ic activity and of the distribution thereof among the budgets of the budget 
system of the Russian Federation in accordance with the budget legislation of the Russian 
Federation;  
10)  "the goods purchased by natural persons within the framework of internati onal electronic 
trade"  means the goods brought into the customs territory of the Union under a foreign -trade 
transaction of purchase/sale concluded by means of the automated procedure for electronic 
message exchange between the natural persons who are on t he territory of the Russian 
Federation, and foreign legal entities on a marketplace (website) operating on the Internet 
(hereinafter referred to as the Internet) where information has been posted concerning the 
sale of such goods, and also under a foreign -trade transaction of purchase/sale concluded with 
the use of other remote selling methods between the natural persons who are on the territory 
of the Russian Federation, and foreign natural persons or legal entities.  
2. The terms used in this Federal Law a re applied in the meanings defined by international treaties 
and acts in the sphere of customs regulation, and also this Federal Law.  
3. All other terms are used in this Federal Law in the meanings defined by the legislation of the 
Russian Federation on ta xes and fees, the civil legislation of the Russian Federation, the legislation 
of the Russian Federation on administrative offences and other legislation of the Russian Federation.  
  G/VAL/N/1/RUS/4  
 
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  Article 6 . The Effect of Acts of the Legislation of the Russian Federatio n on  
Customs Regulation and Other Legal Acts of the Russian Federation in the  
Sphere of Customs Regulation in Terms of Time  
1. The acts of the legislation of the Russian Federation on customs regulation, and also decrees of 
the President of the Russian F ederation, decisions and orders of the Government of the Russian 
Federation, normative legal acts of federal executive bodies adopted in accordance with this Federal 
Law (hereinafter referred to as other legal acts of the Russian Federation in the sphere o f customs 
regulation) are applicable to the relations which have come into being from the date of their entry 
into force, and they are not retroactive, except for the cases established by Part 2 of this article.  
2. The provisions of acts of the legislation  of the Russian Federation on customs regulation and other 
legal acts of the Russian Federation in the sphere of customs regulation which improve the position 
of persons are retroactive if they envisage this. Acts of the legislation of the Russian Federati on on 
customs regulation and other legal acts of the Russian Federation in the sphere of customs regulation 
may be retroactive if it is envisaged by international treaties and acts in the sphere of customs 
regulation or federal laws.  
3. Acts of the legisla tion of the Russian Federation on customs regulation shall enter into force after 
the expiry of at least 30 days after the date of their official publication. Other legal acts of the 
Russian Federation in the sphere of customs regulation shall enter into f orce after the expiry of at 
least 30 days after the date of their official publication, except for the following cases:  
1)  if a special procedure for their entry into force is established by international treaties and acts 
in the sphere of customs regulat ion or this Federal Law;  
2)  if another term for their entry into force is established by in other legal acts of the Russian 
Federation in the sphere of customs regulation which envisage a procedure more favourable 
than the one that is effective, in as muc h as it concerns the requirements concerning the 
provision of documents and information, the term for the taking of decisions by customs and 
other by state bodies or other administrative (procedural) restrictions.  
Article 7 . The Effect of Acts of the Legis lation of the Russian Federation  
on Customs Regulation and Other Legal Acts of the Russian Federation  
in the Sphere of Customs Regulation in Spatial Terms  
1. Acts of the legislation of the Russian Federation on customs regulation and other legal acts of the 
Russian Federation in the sphere of customs regulation are effective on the entire territory of the 
Russian Federation, and also on the artificial islands,  plants and installations in respect of which the 
Russian Federation has sovereign rights and jurisdiction in accordance with the legislation of the 
Russian Federation and norms of international law.  
2. International treaties and acts in the sphere of cust oms regulation may make provision for the 
application of acts of the legislation of the Russian Federation on customs regulation and other legal 
acts of the Russian Federation in the sphere of customs regulation on the territory of a member 
state of the Un ion in the event of export of the goods whose country of origin is the Russian 
Federation, or the products of processing thereof from the territory of that member state of the 
Union off the customs territory the Union.  
3. An international treaty of the Rus sian Federation may make a provision for application of acts of 
the legislation of the Russian Federation on customs regulation and other legal acts of the Russian 
Federation in the sphere of customs regulation on the territory of a foreign state or applic ation of 
normative legal acts of a foreign state on the territory of the Russian Federation in cases when joint 
customs control is exercised by customs bodies with the customs bodies of that foreign state.  
Article 8 . Provisions Governing Acts of the Legisl ation of the Russian Federation  
on Customs Regulation and Other Legal Acts of the Russian Federation  
in the Sphere of Customs Regulation  
1. The provisions of acts of the legislation of the Russian Federation on customs regulation and other 
legal acts of the Russian Federation in the sphere of customs regulation shall be formulated so that 
each person exactly knew what his rights and duties are, and also what actions, when and in which G/VAL/N/1/RUS/4  
 
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  procedure one has to commit in the event of export of goods and/or inte rnational carriage vehicles 
into the Russian Federation and/or export of goods and/or international carriage vehicles from the 
Russian Federation.  
2. A normative legal act of the Russian Federation in the sphere of customs regulation shall be 
deemed an act not complying with this Federal Law if such act:  
1)  has been issued by a body that does not have the right - according to the legislation of the 
Russian Federation - to issue acts of this kind or has been issued in breach of the procedure 
established by for the issuance of such acts;  
2)  cancels or limits the persons' rights established by international treaties and acts in the sphere 
of customs regu lation or this Federal Law;  
3)  contravenes international treaties and acts in the sphere of customs regulation;  
4)  modifies the contents of the terms defined by this Federal Law, or uses these terms in the 
meanings other than those used in this Federal L aw. 
3. The provisions of normative and other legal acts of federal executive bodies on the subject of 
legal regulation of this Federal Law shall not contravene the provisions of international treaties and 
acts in the sphere of customs regulation, federal l aws, decrees of the President of the Russian 
Federation and/or decisions and orders of the Government of the Russian Federation in the sphere 
of customs regulation, shall not establish the provisions, conditions and restrictions not envisaged 
by internatio nal treaties and acts in the sphere of customs regulation, federal laws, acts of the 
President of the Russian Federation and/or of the Government of the Russian Federation in the 
sphere of customs regulation.  
4. All irremovable doubts, contradictions and v agueness in acts of the legislation of the Russian 
Federation on customs regulation and other legal acts of the Russian Federation in the sphere of 
customs regulation shall be construed for the benefit of the declarant and other persons concerned.  
5. No on e shall be held accountable for a breach of international treaties and acts in the sphere of 
customs regulation, of the legislation of the Russian Federation on customs regulation and/or other 
legal acts of the Russian Federation in the sphere of customs r egulation, if such breach is due to the 
vagueness of the legal norms contained in such acts.  
Article 9 . Provision of Information on International Treaties and Acts in the Sphere of Customs 
Regulation, Acts of the Legislation of the Russian Federation on Cu stoms Regulation and Other 
Legal Acts of the Russian Federation in the Sphere of Customs Regulation  
1. Information on international treaties and acts in the sphere of customs regulation, acts of the 
legislation of the Russian Federation on customs regulati on and other legal acts of the Russian 
Federation in the sphere of customs regulation shall be provided by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs and other 
customs bodies by means o f giving access thereto on the official websites of the customs bodies on 
the Internet, and also by other generally -accessible methods of information dissemination, in 
particular with the use of the mass media.  
2. The federal executive body carrying out th e functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs shall ensure the publication in its official publications 
of the normative legal acts adopted by it, acts of the legislation of the Russian Federation o n customs 
regulation and other legal acts of the Russian Federation in the sphere of customs regulation.  
Article 10 . The Participation of Non -Profit Organisations Which Unite Persons Pursuing an Activity 
Relating to the Importation of Goods into the Russia n Federation and Exportation of Goods from 
the Russian Federation, and Persons Pursuing Activities in the Sphere of Customs Affairs in the 
Shaping and Implementing of State Policy in the Sphere of Customs Affairs  
1. For the purposes of coordinating of the socially significant interests of the persons pursuing 
activities connected with the import of goods into the Russian Federation and the export of goods 
from the Russian Federation, and of the persons pursuing activities in the sphere of customs affairs 
the federal executive body carrying out the functions of state policy elaboration and normative legal 
regulation in the sphere of customs affairs, and the federal executive body carrying out the functions G/VAL/N/1/RUS/4  
 
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  of control and supervision in the sphere of customs a ffairs shall attract the non -profit organisations 
which unite such persons to take part in the shaping and implementing of state policy in the sphere 
of customs affairs.  
2. The participation of the non -profit organisations which unite the persons pursuing activities 
connected with the import of goods into the Russian Federation and export of goods from the Russian 
Federation, and of the persons pursuing activities in the sph ere of customs affairs in the shaping 
and implementing of state policy in the sphere of customs affairs may be in the following forms:  
1)  participation in the elaboration of draft acts of the legislation of the Russian Federation on 
customs regulation and  other legal acts of the Russian Federation in the sphere of customs 
regulation;  
2)  participation in the analysis of financial, economic, social and other indicators of the 
development of foreign economic activity, in particular in certain branches of the  economy on 
the territories of the constituent entities of the Russian Federation;  
3)  participation in the assessment of effectiveness of application of customs administration 
measures;  
4)  the preparation of proposals for improvement of customs affairs f or governmental bodies of 
the Russian Federation;  
5)  other forms of participation envisaged by this Federal Law, other federal laws and other 
normative legal acts of the Russian Federation adopted pursuant thereto.  
3. In accordance with Item 3 of Article 363 of the Code of the Union for the establishment and 
maintenance of official relations of consultative nature and interaction between the customs bodies 
and the persons pursuing foreign economic activity (participants in foreign economic activity), 
autho rised economic operators, the persons pursuing activities in the sphere of customs affairs, 
associations and unions thereof, and also for the purposes of enhancing the effectiveness of customs 
control the federal executive body carrying out the functions o f state policy elaboration and 
normative legal regulation in the sphere of customs affairs, and the federal executive body carrying 
out the functions of control and supervision in the sphere of customs affairs shall form consultative 
and expert bodies and define a procedure for the formation thereof as well as objectives and 
functions.  
Chapter 2. Basic Provisions on the Import of Goods into the Russian Federation and the 
Export of Goods from the Russian Federation  
Article 11 . Places of Import of Goods into the Russian Federation and Export of Goods  
from the Russian Federation  
1. The import into the Russian Federation of the goods arriving directly from the territories of states 
not being member states of the Union, and the export from the Russian Federation  of the goods 
leaving for the territories of such states shall take place in the places of movement of goods across 
the customs border of the Union specified in Article 10 of the Code of the Union which are check -
points on the State Border of the Russian F ederation (hereinafter referred to as check -points) during 
the working hours of the customs bodies.  
2. The Government of the Russian Federation has the right to designate check -points for the arrival 
of certain categories of goods into the Russian Federati on or the departure of certain categories of 
goods from the Russian Federation, and also to establish - in accordance with the legislation of the 
Russian Federation on the State Border of the Russian Federation - the cases in which goods may 
come into the Russian Federation and leave the Russian Federation in places other than the places 
of movement of goods according to the Code of the Union, and a procedure for such arrival of certain 
categories of goods into the Russian Federation or departure of certain  categories of goods from the 
Russian Federation.  
3. The import of the goods into the Russian Federation from the states not being member states of 
the Union via the territory of member states of the Union which have been placed upon arrival into 
the custo ms territory of the Union under the customs procedure of transit may be effectuated in any 
places on the route of the carrier travelling to the place of delivery of the goods designated by the 
customs body goods, except for cases when the route of carriage  of the goods is established by in 
accordance with Article 344 of the Code of the Union.  G/VAL/N/1/RUS/4  
 
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  4. The import of goods into the Russian Federation from the territories of member states of the 
Union in a case not mentioned in Part 3 of this article may be effectua ted in any places.  
5. The provisions envisaged by Parts 3 and 4 of this article do not relieve the carrier from the duty 
to observe the restrictions established by the legislation of the Russian Federation for the purposes 
of road traffic safety, and the s afety of carriage of the cargoes which are subject to special rules for 
the carriage thereof, and for other purposes not relating to the legislation of the Russian Federation 
on customs regulation.  
6. If the departure of goods to a destination outside the customs territory of the Union takes place 
from the territories of other member states of the Union the export of such goods from the Russian 
Federation to the territory of a member state of the Union may take place in any places, except as 
otherwise estab lished by the Government of the Russian Federation.  
7. The export from the Russian Federation of the goods having the status of goods of the Union in 
accordance with the Code of the Union from the Russian Federation to member states of the Union 
shall be e ffectuated without the restrictions envisaged by international treaties and acts in the sphere 
of customs regulation, the legislation of the Russian Federation on customs regulation, except as 
otherwise established by international treaties of the Russian Federation and/or the legislation of 
the Russian Federation. The provisions of this part do not relieve the persons which export goods 
from the Russian Federation from the duty to observe the provisions of the legislation of the Russian 
Federation in the s phere of export control, the currency legislation of the Russian Federation and 
other provisions established by the legislation of the Russian Federation.  
Article 12 . The Provision of Preliminary Information to Customs Bodies  
1. Authorised economic operato rs, carriers (in particular customs carriers), forwarders, customs 
representatives, declarants and other persons concerned may provide customs bodies with 
preliminary information about the goods which are going to be moved across the customs border of 
the Union, the international carriage vehicles carrying such goods, the time and place of arrival of 
the goods into the customs territory of the Union or the departure from the customs territory of the 
Union, and also about the passengers who arrive in the cus toms territory of the Union or leave the 
customs territory of the Union.  
2. The information - used in the provision of preliminary information - contained in the standard 
carriage (transportation) documents whose form and content are established by interna tional 
treaties of the Russian Federation in the field of transport may be provided without a Russian 
translation, if the documents have been drawn up in the English language envisaged as an 
international standard for the preparation of carriage (transport ation) documents.  
3. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall define:  
1)  the measures applicable in the event of default on provision of the preliminary information 
which has to be compulsorily provided, or when the term for provision thereof is not observed;  
2)  the cases and procedure for using the following as preliminary information: the information 
declared in a customs declaration in the form of an electronic document fil ed in accordance 
with Article 114 of the Code of the Union until they are defined by the Eurasian Economic 
Commission (hereinafter referred to as the Commission).  
4. Until the execution by the Commission of the certain powers envisaged by Item 17 of Articl e 11 
of the Code of the Union the federal executive body carrying out the functions of state policy 
elaboration and normative legal regulation in the sphere of customs affairs has the right to define a 
procedure for using the preliminary information that h as been provided in the form of an electronic 
document in the course of customs operations connected with the notification about the arrival of 
goods into the customs territory of the Union, the placement of goods in temporary storage and 
declaring for cus toms purposes.  G/VAL/N/1/RUS/4  
 
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  Article 13 . Submitting Reports to Customs Bodies  
1. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall define a method for the provision of reports, the forms of reports, the structure 
and format of the reports submitted in the form of an  electronic document, a procedure for the filling 
in thereof, and also a procedure for and a term for provision of reports, unless they are established 
by this Federal Law - by the following persons:  
1)  the persons which have obtained a permission for tem porary storage in the places of 
temporary storage of goods specified in Items 2 -12 of Part 1 of Article 90 of this Federal Law;  
2)  the persons which have placed goods under the customs procedure of customs warehouse, 
and are storing them in places other t han customs warehouses;  
3)  the persons which have obtained a permission to process goods in accordance with 
Articles  133, 144 and 154 of this Federal Law;  
4)  the possessors of free warehouses;  
5)  the persons pursuing activities in the sphere of customs affairs;  
6)  authorised economic operators;  
7)  the persons possessing and/or using conditionally cleared goods;  
8)  the persons possessing and/or using the goods placed under the customs procedure of free 
customs zone;  
9)  the persons possessing and/or us ing the goods placed under the customs procedure of free 
warehouse, and the goods manufactured (received) with the use of the goods placed under 
the customs procedure of free warehouse;  
10)  the persons which use and/or possess the goods placed under the c ustoms procedure of 
temporary import (admission), except for the goods moved with the use of the provisions of 
the Customs Convention on the ATA Carnet for the Temporary Admission of Goods of 
6 December 1961 and the Convention on Temporary Admission of 26 June 1990.  
2. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs may establish that the persons specified in Part 1 of this article submit reports only 
on the request of the customs body.  
Chapt er 3. The Classification of Goods in Accordance with the Combined Commodity 
Classification of Foreign Economic Activity of the Eurasian Economic Union  
Article 14 . The Combined Commodity Classification of Foreign Economic Activity  
of the Eurasian Economic Union  
1. The combined Commodity Classification of Foreign Economic Activity of the Eurasian Economic 
Union (hereinafter referred to as the Commodity Classification of Foreign Economic Activity) 
endorsed by the Commission shall be used to classify goods for  the purposes of application of 
customs -tariff regulation measures, export customs duties, bans and restrictions, measures for 
protection of the domestic market, and the keeping of customs statistics in the Russian Federation.  
2. The Commodity Classificati on of Foreign Economic Activity shall be used for the purposes of 
taxation of the goods moved across the customs border of the Union.  
Article 15 . The Classification of Goods  
1. In the declaration concerning a merchandise the code of the merchandise accordi ng to the 
Commodity Classification of Foreign Economic Activity shall be indicated by the declarant or on the 
declarant's instructions by a customs representative.  
2. If before the clearance of the merchandise or after the clearance of the merchandise the customs 
body discovers that is has been classified incorrectly the customs body shall classify the merchandise 
and take a decision on classification of the merchandise. The decision on classification of the 
merchandise shall be prepared in the form of a do cument on a paper medium or an electronic 
document signed with the enhanced approved electronic signature of the authorised official of the 
customs body. The federal executive body carrying out the functions of control and supervision in 
the sphere of cust oms affairs shall define the form and the procedure for filling in the decision on 
classification of the merchandise prepared in the form of a document on a paper medium, the G/VAL/N/1/RUS/4  
 
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  procedure and term for the taking thereof, and also the format and structure of t he decision on 
classification of the merchandise prepared in the form of an electronic document.  
3. The decision on classification of the merchandise is the ground for a demand or a decision on the 
making of amendments (addenda) to the information that has  been declared in the customs 
declaration.  
4. The decision on classification of the merchandise shall comprise the following:  
1)  the name of the customs body that has taken the decision on classification of the merchandise;  
2)  the name of the declarant;  
3)  the registration number of the decision on classification of the merchandise, and the date on 
which it is taken;  
4)  the description of the merchandise;  
5)  the information required for classification of the merchandise;  
6)  the 10 -digit classification  code of the merchandise according to the Commodity Classification 
of Foreign Economic Activity;  
7)  the substantiation of the decision on classification of the merchandise, in particular the reasons 
which have served as ground for taking such decision;  
8)  merchandise number, the number of the document (a customs declaration or other document 
used as customs declaration) in which the customs body has discovered an incorrect 
classification code of the merchandise according to the Commodity Classification of  Foreign 
Economic Activity;  
9)  the position, surname and initials of the customs body's official who has taken the decision on 
classification of the merchandise, and his signature;  
10)  another information required for customs purposes.  
5. If errors are d iscovered in the decision on classification of the merchandise which do not affect 
the code of the merchandise the customs body shall take a decision on modification of the decision 
on classification of the merchandise. The decision on modification of the decision on classification of 
the merchandise shall comprise the following:  
1)  the name of the customs body that has taken the decision on modification of the decision on 
classification of the merchandise;  
2)  the registration number of the decision on mo dification of the decision on classification of the 
merchandise, and the date on which it is taken;  
3)  the description of the merchandise;  
4)  the name of the declarant;  
5)  information on the decision on classification of the merchandise which is amended, and also 
the number of columns with an indication of the adjusted information;  
6)  the position, surname and initials of the customs body's official who has taken the decision on 
modification of the decision on classification of the merchandise, a nd his signature;  
7)  another information required for customs purposes.  
6. The decision on modification of the decision on classification of the merchandise shall be prepared 
in the form of a document on a paper medium or in the form of an electronic docu ment signed with 
an enhanced approved electronic signature, and it shall enter into force from the date of adoption 
of the decision on modification of the decision on classification of the merchandise. The federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs 
shall define the form and the procedure for filling in the decision on modification of a decision on 
classification of the merchandise prepared in the form of a document on a paper medium, a 
proce dure for and term for the taking thereof, and also the format and structure of the decision on 
modification of a decision on classification of the merchandise prepared in the form of an electronic 
document.  
7. If before the clearance of the merchandise sig ns had been discovered which indicate that the 
classification of the merchandise is incorrect or that the declared information had not been property 
confirmed the customs body shall check the customs and other documents and/or information before 
the cleara nce of the merchandise in accordance with Article 325 of the Code of the Union, and/or 
shall order a customs expert examination in accordance with Chapter 58 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  8. A check of customs and other documents and/or information commenced after the clearance of 
the merchandise shall be carried out in accordance with Article 326 of the Code of the Union and 
Article 225 of this Federal Law.  
9. If the customs body takes a decision on classification of a merchandise or a decision on 
modification of a  decision on classification of a merchandise such decision shall be brought to the 
notice of the declarant within the term for clearance of the merchandise established by Article 119 
of the Code of the Union, simultaneously with a demand to amend the infor mation declared in the 
customs declaration envisaged by Item 2 of Article 112 of the Code of the Union, or within the term 
established by in accordance with the Code of the Union and this Federal Law for the customs body 
to take a decision on the results o f customs control after the clearance of the merchandise, 
simultaneously with the decision on amending the information declared in the customs declaration 
envisaged by Item 3 of Article 112 of the Code of the Union.  
10. Unless taken decision on modificatio n of the decision on classification of the merchandise ensues 
the need for amending the information declared in the customs declaration, such decision shall be 
brought to the notice of the declarant within the term for clearance of the merchandise establis hed 
by Article 119 of the Code of the Union, or within three working days after the date on which it is 
taken, if such decision has been taken after the clearance of the merchandise.  
Article 16 . Procedure for Taking a Decision on Classification of the Merc handise that is Moved 
Across the Customs Border of the Union in Non -Assembled or Disassembled Form, in Particular as 
an Incomplete Set or in an Incomplete Form whose Import or Export is Intended in Various 
Merchandise Lots During an Established by Period o f Time  
1. A decision on classification of the merchandise moved across the customs border of the Union in 
non-assembled or disassembled form (hereinafter referred to in this article as a decision on 
classification of a merchandise), in particular as an inc omplete set or in incomplete form, whose 
import or export is intended to be in the various merchandise lots during a period of time going 
beyond the term defined by Article 101 of the Code of the Union (hereinafter referred to in this 
article as a merchand ise) for which the details of declaring are defined in Article 117 of the Code of 
the Union shall be taken in respect of the goods which are placed under the customs procedure of 
clearance for internal consumption, customs procedure of export, customs proc edure of customs 
warehouse, customs procedure of free customs zone, customs procedure of free warehouse, customs 
procedure of re -export and customs procedure of re -import, and which are included in the list defined 
by the Commission and the legislation of the Russian Federation on customs regulation in the cases 
defined by the Commission.  
2. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs, and/or another customs body designated by the federal  executive body carrying out 
the functions of control and supervision in the sphere of customs affairs (hereinafter referred to in 
this article as authorised customs bodies) shall take a decision on classification of the merchandise 
on an application for t aking a decision on classification of the merchandise.  
3. Application for taking a decision on classification of the merchandise shall be filed in the form of 
an electronic document signed with an enhanced approved electronic signature through the personal  
area or in the form of a document on a paper medium.  
4. The following may act as the applicant: the person that compiles with the conditions envisaged 
by Article 83 of the Code of the Union and by Part 4 of Article 100 of this Federal Law, or the 
represen tative properly authorised by such person.  
5. The exchange of electronic documents and/or information in electronic form shall be effectuated 
by means of the interaction of the information system of the customs body and the information 
system of the applic ant through the personal area.  
6. An application for taking a decision on classification of a merchandise shall comprise the following:  
1)  information on the applicant (the name, the taxpayer identification number, basic state 
registration number, postal address). If the application is filed by a representative the same 
information about the representative shall be provided;  G/VAL/N/1/RUS/4  
 
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  2)  information on the merchandise (the name, a list of the components of the merchandise);  
3)  the term for delivery of the merchand ise; 
4)  the customs procedure under which the merchandise is going to be placed;  
5)  the name of customs body where the merchandise is going to be declared for customs 
purposes;  
6)  information on the form in which a decision on classification of the merc handise is to be taken 
(in the form of an electronic document signed with an enhanced approved electronic signature 
or a document on a paper medium).  
7. The following shall be attached to the application for taking a decision on classification of the 
merch andise:  
1)  documents confirming that a foreign economic transaction has been concluded in respect of 
the merchandise or that the merchandise is imported as a contribution into the charter capital 
of the recipient;  
2)  a list of the components of the merchandise (in the form of a table) in electronic form or in 
writing, as comprising the following:  
a)  the descriptions of the merchandise's components, in particular the parts constituting a 
separate component of the merchandise;  
b)  the serial number of  the merchandise's component;  
c)  the classification code of the component of the merchandise in accordance with the 
Commodity Classification of Foreign Economic Activity;  
d)  the quantity or weight of the components, in particular of the parts constitutin g a 
separate component of the merchandise in the units of measurement applied in the 
Commodity Classification of Foreign Economic Activity;  
3)  the documents containing a technical description of the merchandise with reference to the 
intended purpose, perf ormed functions, the principle of operation, in particular of the 
interaction of certain components of the merchandise;  
4)  the documents containing a description of certain components of the merchandise with 
reference to the intended purpose, performed fu nctions, the principle of operation, and the 
material they are made from;  
5)  the assembly (installation) drawing (scheme);  
6)  the document confirming the powers of the person who has signed the application for taking 
a decision on classification of the m erchandise, and the documents attached thereto.  
8. The documents mentioned in Parts 6 and 7 of this article shall be page -numbered, bound up and 
attested with the signature (the enhanced approved electronic signature) of the applicant and an 
imprint of the  seal (if a seal is available).  
9. In the following cases authorised customs bodies shall refuse to consider an application for taking 
a decision on classification of a merchandise:  
1)  if the application for taking a decision on classification of the merc handise and the documents 
attached thereto filed on a paper medium have been signed by a person who is not authorised;  
2)  if the application for taking a decision on classification of the merchandise and the documents 
attached thereto do not meet the requ irements established by Parts 3, 4, 6, 7 and 8 of this 
article, and also the requirements applicable to the format and structure of the application in 
electronic form which are established by the federal executive body carrying out the functions 
of control  and supervision in the sphere of customs affairs.  
10. A decision on refusal to consider an application for taking a decision on classification of a 
merchandise shall be taken within 20 calendar days after the date of registration of the application 
for ta king a decision on classification of the merchandise by the authorised customs bodies, and it 
shall be sent to the applicant within said term in the form of a document on a paper medium or an 
electronic document signed with an enhanced approved electronic signature through the personal 
area with an indication of the reasons for the refusal.  G/VAL/N/1/RUS/4  
 
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  11. The refusal to consider the application for taking a decision on classification of the merchandise 
shall not impede the repeated application by the applicant, provid ed the causes which have served 
as ground for refusal to consider said application have been eliminated.  
12. If the documents and information mentioned in Parts 6 and 7 of this article which have been 
provided by the applicant contain contradictory informa tion, and/or have not been filed on the 
complete scope required for the taking of a decision on classification of the merchandise the 
authorised customs body shall notify - in the form of a document on a paper medium or an electronic 
document signed with a n enhanced approved electronic signature through the personal area - the 
applicant within 20 calendar days after the date of registration of said application about the need for 
provision of additional information. The request for additional information fro m the applicant shall 
be well grounded, and it shall comprise a list of the additionally requested documents and/or 
information which affect the taking of a decision on classification of the merchandise.  
13. Additional information shall be provided within 60 calendar days after the date of notification of 
the applicant.  
14. The form, format and structure of the notice of the need for provision of additional information 
shall be established by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
15. The authorised customs bodies shall refuse to take a decision on classification of the merchandise 
if: 
1)  the components of the merchandise in accordance with the rules for classification of goods do 
not make up the merchandise specified in Part 1 of this article;  
2)  if according to the results of received additional information that has been requested by the 
authorised customs bodies in accordance with Part 12 of this article the components of the 
merchandise in accordance with the rules for classification of goods do not make up the 
merchandise specified in Part 1 of this article;  
3)  the additional information requested by the authorised customs bodies in accordance with Part 
12 of this article is no t provided within the established by term or is provided on an incomplete 
scope;  
4)  contradictory information is available in the application for taking a decision on classification 
of the merchandise, the documents attached thereto, and the provided additional information 
requested by the authorised customs bodies in accordance with Part 12 of this article.  
16. In the case specified in Item 1 of Part 15 of this article a decision on refusal to take a decision 
on classification of the merchandise shall  be taken within 20 calendar days after the date of 
registration by the authorised customs bodies of the application for taking a decision on classification 
of the merchandise, and it shall be sent to the applicant within said term in the form of a documen t 
on a paper medium or an electronic document signed with an enhanced approved electronic 
signature through the personal area complete with an indication of the reasons for the refusal.  
17. In the cases envisaged by Items 2, 3 and 4 of Part 15 of this arti cle a decision on refusal to take 
a decision on classification of the merchandise shall be taken within 20 calendar days after the day 
following the date of end of the term for provision of additional information to the authorised customs 
body, and it shal l be sent to the applicant before or on the day following the date of such decision, 
with an indication of the reasons for the refusal.  
18. A decision on classification of a merchandise shall comprise the following:  
1)  the name of the customs body that ha s taken the decision on classification of the merchandise;  
2)  the registration number and the date of the decision on classification of the merchandise;  
3)  information on the applicant (the name, taxpayer identification number, basic state 
registration n umber and postal address);  
4)  the description of the merchandise;  
5)  the 10 -digit classification code of the merchandise in accordance with the Commodity 
Classification of Foreign Economic Activity;  
6)  a substantiation of the decision on classification of the merchandise;  
7)  a list of the components of the merchandise, including the following:  G/VAL/N/1/RUS/4  
 
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  a)  the descriptions of the components, in particular of the parts constituting a separate 
component of the merchandise;  
b)  the quantity and weight of the compon ents, in particular of the parts constituting a 
separate component of the merchandise, in the units of measurement applied in the 
Commodity Classification of Foreign Economic Activity;  
8)  the details of the documents confirming that a foreign economic tra nsaction has been 
concluded, and accordance with which the components of the merchandise are going to be 
imported or exported;  
9) the name of customs body where the merchandise is going to be declared;  
10)  the type of the customs procedure under which the  merchandise is going to be placed;  
11)  the position, surname and initials of the customs body's official who has taken the decision on 
classification of the merchandise, and his signature.  
19. The decision on classification of the merchandise shall be ta ken by the authorised customs body, 
and be formalised in the form of an electronic document signed with an enhanced approved 
electronic signature or a document on a paper medium.  
20. The decision on classification of the merchandise shall enter into force from the date of adoption 
thereof.  
21. The decision on classification of the merchandise shall be taken within 90 calendar days after 
the date of registration by the authorised customs body of the application for taking a decision on 
classification of the merchandise. If there is the need for provision of additional information in 
accordance with Part 12 of this article said term shall be suspended from the date of dispatch of the 
inquiry for provision of such additional information and be resumed from the date of registration of 
the additional information by the authorised customs body considering the application for taking a 
decision on classification of the merchandise.  
22. The federal executive body carrying out the functions of control and supervision i n the sphere of 
customs affairs shall define the form and procedure for filling in on a paper medium, or the format 
and structure of the electronic form of the following documents:  
1)  an application for taking a decision on classification of a merchandise ; 
2)  the application for amending a decision on classification of a merchandise;  
3)  a list of the merchandise's components that is mentioned in Item 2 of Part 7 of this article;  
4)  a decision on refusal to consider an application for taking a decision on classification of a 
merchandise;  
5)  a decision on refusal to consider an application for making amendments to a decision on 
classification of a merchandise;  
6)  a decision on refusal to take a decision on classification of a merchandise;  
7)  a decision  on classification of a merchandise;  
8)  a decision on amending a decision on classification of a merchandise;  
9)  a decision on cancelling a decision on classification of a merchandise.  
Article 17 . Amending a Decision on Classification of the Merchandise Moved Across the Customs 
Border of the Union in Non -Assembled or Disassembled Form, in Particular as an Incomplete Set or 
in Incomplete Form, That Is Going to Be Imported or Exported in the Various Merchandise lots 
during an Established by Period of Time, Termination of the Effect of Such Decision  
1. A decision on amending a decision on classification of the merchandise moved across the customs 
border of the Union in non -assembled or disassembled form, in particular as an incomplete set or in 
incomplete for m that is going to be imported or exported in the various merchandise lots during an 
established by period of time (hereinafter referred to in this article as a merchandise), and also a 
decision on terminating the effect of such decision shall be taken by the authorised customs bodies 
which have taken the decision on classification of the merchandise in accordance with Article 16 of 
this Federal Law (hereinafter referred to in this article respectively as a decision on classification of 
a merchandise and au thorised customs bodies).  
2. A decision on amending a decision on classification of a merchandise shall be taken by the 
authorised customs bodies in the following cases:  G/VAL/N/1/RUS/4  
 
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  1)  the following has been taken by the Commission or by the federal executive body ca rrying out 
the functions of control and supervision in the sphere of customs affairs - binding on the 
customs bodies: a decision or an explanation on the classification of certain kinds of goods 
affecting the classification of the merchandise in respect of  which the decision on classification 
has been taken;  
2)  relevant amendments have been made to the Commodity Classification of Foreign Economic 
Activity;  
3)  errors or printing errors have been discovered which occurred when the decision was taken or 
when  documents were prepared by the applicant;  
4)  a change has occurred in information on the applicant and/or the customs body where the 
merchandise is going to be declared for customs purposes;  
5)  a change has occurred in the terms of the foreign economic transaction, if such change is 
relating to the merchandise or the certain components thereof in respect of which the decision 
on classification was taken;  
6)  the declarant has filed an application about refusal to further deliver the merchandise's 
compone nts, if the conditionally cleared or exported components of the merchandise make up 
a merchandise classified by the code specified in the decision on classification of the 
merchandise.  
3. An application on amending a decision on classification of a merchan dise shall comprise the 
following:  
1)  information on the applicant (the name, taxpayer identification number, basic state 
registration number and postal address);  
2)  the registration number and the date of adoption of the decision on classification of th e 
merchandise;  
3)  the reasons for amending the decision on classification of the merchandise.  
4. Attached to the application for amending a decision on classification of a merchandise shall be the 
documents confirming the need for the making of amendments  (a technical description, assembly 
(installation) drawings (schemes), letters of the supplier (manufacturer), amendments to a contract, 
packing lists, invoices and specifications signed by the person who submitted them.  
5. In the event of the declarant's refusal to further deliver the components of the merchandise the 
application for amending the decision on classification of the merchandise shall be submitted to the 
customs body that has taken the decision on classification of the merchandise before the e xpiry of 
the general term for filing a final declaration in respect of the merchandise envisaged by Article 103 
of this Federal Law.  
6. In the cases specified in Items 1 and 2 of Part 2 of this article the decision on amending a decision 
on classification of the merchandise shall be taken by the authorised customs bodies within 30 
calendar days after the date of entry into force of the re levant decisions and/or amendments to the 
Commodity Classification of Foreign Economic Activity, and shall become effective simultaneously 
with them.  
7. The decision on amending a decision on classification of the merchandise in the cases specified in 
Items 3, 4, 5 and 6 of Part 2 of this article shall be taken by the authorised customs bodies within 
30 calendar days after the date of registration by such customs bodies of the application for 
amending the decision on classification of the merchandise, and i t shall come into force from the 
date of adoption of the decision on amending the decision on classification of the merchandise.  
8. The authorised customs bodies shall refuse to take a decision on amending a decision on 
classification of a merchandise if:  
1)  the application for amending the decision on classification of the merchandise and the 
documents attached thereto do not meet the requirements established by Parts 8 and 22 of 
Article 16 of this Federal Law;  
2)  the documents and information mentioned in Parts 3 and 4 of this article which have been 
provided by the applicant contain contradictory information and/or have not been filed as the 
incomplete set required for the taking of a decision on amending the decision on classification 
of the merchandis e. G/VAL/N/1/RUS/4  
 
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  9. Refusal to take a decision on amending a decision on classification of a merchandise shall not 
impede the repeated application by the applicant, provided the causes which have served as ground 
for the refusal have been eliminated.  
10. A decision on t erminating the effect of a decision on classification of a merchandise shall be 
taken by the authorised customs bodies in the following cases:  
1)  the customs body has established by that for the purposes of taking a decision on classification 
of the merch andise the applicant has submitted the documents containing unreliable and/or 
incomplete information, or false documents;  
2)  a declaration concerning the merchandise in respect of the last component of the merchandise 
in the form of an incomplete set or i n incomplete form had not been filed before the expiry of 
the general term established by Article 103 of this Federal Law;  
3)  the applicant has refused to deliver the merchandise, in particular after the import or export 
of certain components of the merch andise, except for the case specified in Item 6 of Part 2 of 
this article.  
11. A decision on terminating the effect of a decision on classification of a merchandise shall enter 
into force after the date of adoption of the decision on classification of the merchandise.  
12. In the event of loss by the applicant of the decision on classification of the merchandise, the 
decision on amending the decision on classification of the merchandise or the decision on terminating 
the effect of the decision on classificat ion of the merchandise on a paper medium the authorised 
customs bodies shall issue a replacement copy of the decision earlier received by the applicant within 
15 calendar days after the date of registration of the replacement copy application.  
Article 18 . The Preliminary Decision on Classification of a Merchandise  
1. On an application of a person concerned the federal executive body carrying out the functions of 
control and supervision in the sphere of customs affairs, or another customs body designated by the 
federal executive body carrying out the functions of contr ol and supervision in the sphere of customs 
affairs shall take a preliminary decision on classification of a merchandise in accordance with the 
Commodity Classification of Foreign Economic Activity (hereinafter referred to as preliminary 
decision on classi fication of a merchandise) in accordance with Articles 23 - 27 of the Code of the 
Union.  
2. The preliminary decision on classification of the merchandise shall be effective for five years after 
the date of adoption thereof.  
3. The application for taking a preliminary decision on classification of the merchandise shall be filed 
in the form of an electronic document signed with an enhanced approved electronic signature with 
the use of the federal state information system "The Integrated Portal for State and M unicipal 
Services (Functions)" or a document on a paper medium.  
4. The person that meets the requirements envisaged by Article 83 of the Code of the Union and by 
Part 4 of Article 100 of this Federal Law, or the representative properly authorised by such p erson 
may act as the applicant.  
5. The exchange of electronic documents and/or information in electronic form shall be effectuated 
by means of interaction of the information system of the customs body and of the information system 
of the applicant through the federal state information system "The Integrated Portal for State and 
Municipal Services (Functions)".  
6. An application for taking a preliminary decision on classification of a merchandise shall comprise 
information about the payment document acknowle dging that the state duty has been paid, the full 
commercial name, company name (trademark), the basic technical and commercial characteristics 
of the merchandise, and also another information allowing to unequivocally classify the merchandise.  
7. If neces sary, there shall be provided specimens and/or samples of the merchandise, photographs, 
sketches, drawings, certificates of products and other documents required for taking a preliminary 
decision on classification of the merchandise.  G/VAL/N/1/RUS/4  
 
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  8. Attached to the app lication for taking a preliminary decision on classification of the merchandise 
filed on filed on a paper medium shall be a document confirming the powers of the person who has 
signed such application and the documents attached thereto.  
9. The authorised c ustoms body shall refuse considering an application for taking a preliminary 
decision on classification of a merchandise if:  
1)  the application for taking a preliminary decision on classification of the merchandise and the 
documents attached thereto filed  on a paper medium have not been signed by an authorised 
person;  
2)  the application for taking a preliminary decision on classification of the merchandise and the 
documents attached thereto do not meet the requirements established by Parts 3, 4, 6, 7 and 
8 of this article, the requirements applicable to the form of a document on a paper medium 
or to the format and structure of the application in the form of an electronic document which 
are established by the federal executive body carrying out the function s of control and 
supervision in the sphere of customs affairs;  
3)  the applicant has not paid the state duty for the taking of a preliminary decision on 
classification of the merchandise and/or the application for taking a preliminary decision does 
not con tain information about the payment document acknowledging that the state duty has 
been paid.  
10. A decision on refusal to consider an application for taking a preliminary decision on classification 
of a merchandise shall be taken within 20 calendar days af ter the date of registration of such 
application by the authorised customs body, and it shall be sent to the applicant within said term in 
the form of a document on a paper medium or an electronic document signed with an enhanced 
approved electronic signat ure with an indication of the reasons for the refusal.  
11. Refusal to consider an application for taking a preliminary decision on classification of a 
merchandise shall not impede the applicant's repeated application, provided the causes that have 
served a s ground for refusal to consider said application have been eliminated.  
12. Unless the documents and information provided by the applicant allow to define the merchandise 
code in accordance with the Commodity Classification of Foreign Economic Activity, th e authorised 
customs body shall notify the applicant within 20 calendar days after the date of registration of the 
application for taking a preliminary decision on classification of the merchandise by the authorised 
customs body in the form of a document o n a paper medium or an electronic document signed with 
an enhanced approved electronic signature with the use of the federal state information system "The 
Integrated Portal for State and Municipal Services (Functions)" of the need for provision of addition al 
information. An enquiry asking for additional information from the applicant shall be substantiated, 
and it shall comprise a list of the documents and/or of information which are being additionally 
requested, and affect the definition of the merchandise  code in accordance with the Commodity 
Classification of Foreign Economic Activity.  
13. Additional information shall be provided within 60 calendar days after the date of registration by 
the customs body of the inquiry about the need for provision of addit ional information sent to the 
applicant.  
14. The form, format and structure of the notice of the need for provision of additional information 
shall be established by the federal executive body carrying out the functions of control and 
supervision in the sp here of customs affairs.  
15. The authorised customs body shall refuse to take a preliminary decision on classification of the 
merchandise if:  
1)  a preliminary decision has been earlier issued to the applicant concerning the same 
merchandise that is specif ied (described) in the application for taking a preliminary decision, 
except for cases when the effective term of the preliminary decision issued earlier expires 
within 60 days after the date of registration of the application for taking a preliminary deci sion; 
2)  the additional information requested by the authorised customs body in accordance with 
Part 12 of this article is not provided within the established by term or is not provided on the 
full scope;  G/VAL/N/1/RUS/4  
 
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  3)  contradictory information is available in the application for taking a preliminary decision on 
classification of the merchandise, the documents attached thereto, and the additional 
information that has been provided on the request of the authorised customs body in 
accordance with Part 12 of this artic le. 
16. A decision on refusal to take a preliminary decision on classification of the merchandise in the 
case mentioned in Item 1 of Part 15 of this article shall be taken within 20 calendar days after the 
date of registration by the authorised customs bod y of the application for taking a preliminary 
decision on classification of the merchandise, it and shall be sent to the applicant within said term 
in the form of a document on a paper medium or an electronic document signed with an enhanced 
approved elect ronic signature with the use of the federal state information system "The Integrated 
Portal for State and Municipal Services (Functions)" with an indication of the reasons for the refusal.  
17. In the cases envisaged by Items 2 and 3 of Part 15 of this arti cle the decision on refusal to take 
a preliminary decision on classification of the merchandise shall be taken within 20 calendar days 
after the day following the date of expiry of the term for provision of additional information to the 
authorised customs body, and it shall be sent to the applicant before or on the day following the 
date of adoption of such decision, with an indication of the reasons for the refusal.  
18. A preliminary decision on classification of the merchandise shall be taken within 60 ca lendar 
days after the date of registration by the authorised customs body of the application for taking a 
preliminary decision on classification of the merchandise. If it is necessary to provide additional 
information in accordance with Part 12 of this art icle said term shall be suspended or resumed from 
the date of registration by the authorised customs body of the additional information received.  
19. The form of a preliminary decision on classification of a merchandise, the procedure for filling it 
in, an d the procedure for amending such decision shall be defined by the Commission.  
20. The format and structure of the electronic kind of a preliminary decision on classification of a 
merchandise and a decision on making amendments to a preliminary decision on  classification of a 
merchandise shall be defined by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
21. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall define the form and procedure for filling in on a paper medium, and the format 
and structure of the electronic form of the following documents:  
1)  an application for taking a preliminary decision on classification of a merchandise;  
2)  a decision on refusal to consider an application for taking a preliminary decision on 
classification of a merchandise;  
3)  a decision on refusal to take a preliminary decision on classification of a merchandise;  
4)  a decision on terminati on of effect of a preliminary decision on classification of a merchandise;  
5)  a decision on withdrawal of a preliminary decision on classification of a merchandise.  
22. A decision on withdrawal of a preliminary decision on classification of a merchandise In the cases 
envisaged by Subitem 4 of Item 6 of Article 26 of the Code of the Union may be taken by the 
authorised customs body, and it shall enter into force from the date of adoption of such decision.  
23. The procedure for taking a preliminary decision on classification of a merchandise shall be defined 
by the federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs.  
Article 19 . Explanations and Other Decisions on Classification of Goods  
1. For the purposes of ensuring the uniform application of the Commodity Classification of Foreign 
Economic Activity by the customs bodies the federal executive body carrying out the functions of 
control and supervision in the spher e of customs affairs shall issue explanations on the classification 
of certain types of goods.  
2. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall ensure free -of-charge unfettered acces s for any persons concerned on the G/VAL/N/1/RUS/4  
 
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  territory of the Russian Federation to information on the preliminary decisions and explanations 
adopted by the customs bodies in accordance with Article 21 of the Code of the Union.  
Chapter 4. The Origin of Goods  
Article  20. Identifying and Declaring the Origin of Goods  
1. The origin of the goods imported into the Russian Federation and exported from the Russian 
Federation shall be identified in accordance with Article 28 of the Code of the Union.  
2. The origin of goods s hall be defined by the declarant, and be declared to the customs body while 
the goods are declared for customs purposes. The origin of the goods shall be confirmed by a 
document in accordance with Article 29 of the Code of the Union.  
Article 21 . Control of  the Correctness of Identification of the Origin of Goods  
1. The customs bodies shall exercise control over the correctness of identification of the origin of 
goods for the purposes of ensuring the observance of customs -tariff and non -tariff regulation 
measures and other measures in cases when the taking of such measures depends on the origin of 
the goods before the clearance of the goods and after the clearance thereof in accordance with the 
details established by Article 314 of the Code of the Union.  
2. If the origin of goods declared by the declarant to the customs body when the goods were declared 
for customs purposes is not confirmed the customs body shall send (deliver) to the declarant a 
demand to amend the information declared in the customs declarat ion before the clearance of the 
goods, or the customs body's decision on amending the information declared in the customs 
declaration after the clearance of the goods.  
3. If in the event of importation of goods into the Russian Federation it is discovered that the origin 
of the goods is unknown or that the origin of the goods in accordance with Item 5 of Article 314 of 
the Code of the Union is deemed unconfirmed, then the goods shall be subjected to the special 
economic measures established by Federal Law N o. 281 -FZ of December 30, 2006 on Special 
Economic Measures, in cases when the taking of such measures depends on the origin of goods.  
Article 22 . The Preliminary Decision on the Origin of a Merchandise  
1. On an application of a person concerned the federa l executive body carrying out the functions of 
control and supervision in the sphere of customs affairs shall take preliminary decisions on the origin 
of goods in accordance with Articles 32 - 36 of the Code of the Union.  
2. The application for taking a pr eliminary decision on the origin of the merchandise shall be filed in 
the form of an electronic document signed with the enhanced approved electronic signature of the 
person concerned with the use of the federal state information system "The Integrated Por tal for 
State and Municipal Services (Functions)" or a document on a paper medium.  
3. The exchange of electronic documents and/or information in electronic form shall be effectuated 
by means of interaction of the information system of the customs body and of the information system 
of the applicant with the use of the federal state information system "The Integrated Portal for State 
and Municipal Services (Functions)".  
4. The application shall be drawn up in the Russian language, contain all the information required 
for taking a preliminary decision on the origin of the merchandise, and be sent to the authorised 
customs body in the form of an electronic document or a document on a paper medium.  
5. The person that meets the requirements envisaged by Article 83  of the Code of the Union and by 
Part 4 of Article 100 of this Federal Law or the representative properly authorised by such person 
may act as the applicant.  
6. The federal executive body carrying out the functions of state policy elaboration and normative  
legal regulation in the sphere of customs affairs may establish additional requirements applicable to G/VAL/N/1/RUS/4  
 
- 34 - 
 
  the person specified in Part 5 of this article with the observance of which such person may act as 
the applicant.  
7. A preliminary decision on the origin  of goods shall be taken for each denomination of merchandise 
imported into the customs territory of the Union from a certain country within 60 calendar days after 
the date of registration of the application for taking a preliminary decision on the origin of the 
merchandise.  
8. Attached to the application for taking a preliminary decision on the origin of the merchandise filed 
on a paper medium shall be a document confirming the powers of the person who has signed the 
application for taking a preliminary de cision on the origin of the merchandise, and the documents 
attached thereto.  
9. The authorised customs body shall refuse to consider an application for taking a preliminary 
decision on the origin of a merchandise if:  
1)  the application for taking a prelim inary decision on the origin of the merchandise and the 
documents attached thereto filed on a paper medium have not been signed by an authorised 
person;  
2)  the application for taking a preliminary decision on the origin of the merchandise and the 
documents attached thereto do not meet the requirements established by Parts 2, 4 - 8 of 
this article, and also the requirements applicable to the format and structure of the application 
in electronic form established by the federal executive body carrying  out the functions of 
control and supervision in the sphere of customs affairs.  
10. A decision on refusal to consider an application for taking a preliminary decision on the origin of 
a merchandise shall be taken within 20 calendar days after the date of r egistration of the application 
for taking a preliminary decision on the origin of the merchandise by the authorised customs body, 
and shall be sent to the applicant within said term in the form of a document on a paper medium or 
an electronic document sign ed with an enhanced approved electronic signature with the use of the 
federal state information system "The Integrated Portal for State and Municipal Services (Functions)" 
with an indication of the reasons for the refusal.  
11. Refusal to consider an applic ation for taking a preliminary decision on the origin of a merchandise 
shall not impede the applicant's repeated application, provided the causes which served as ground 
for the refusal to consider said application have been eliminated.  
12. Unless the docum ents and information provided by the applicant allow to identify the origin of 
the merchandise, the authorised customs body shall send a notice - in the form of a document on a 
paper medium or an electronic document signed with an enhanced approved electro nic signature 
with the use of the federal state information system "The Integrated Portal for State and Municipal 
Services (Functions)" - of the need for provision of additional information to the applicant within 20 
calendar days after the date of registr ation of said application by the authorised customs body.  
13. The form, format and structure of the notice about the need for provision of additional 
information specified in Part 12 of this article shall be defined by the federal executive body carrying 
out the functions of control and supervision in the sphere of customs affairs.  
14. Additional information shall be provided within 60 calendar days after the date of registration by 
the customs body of the notice about the need for provision of additional i nformation sent to the 
applicant.  
15. The authorised customs body shall refuse to take a preliminary decision on the origin of a 
merchandise if:  
1)  a preliminary decision on the origin of a merchandise has been earlier issued to the applicant 
for the same  merchandise which is indicated (described) in the application for taking a 
preliminary decision on the origin of the merchandise, except for cases when the effective 
term of the preliminary decision issued earlier expires within 60 days after the date of 
registration of the application for taking a preliminary decision;  G/VAL/N/1/RUS/4  
 
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  2)  the additional information requested by the authorised customs body in accordance with 
Part 12 of this article is not provided within the established by term or is not provided on the 
full scope;  
3)  contradictory information is available in the application for taking a preliminary decision on 
the origin of the merchandise, the documents attached thereto, and the provided additional 
information requested by the authorised customs body in  accordance with Part 12 of this 
article;  
4)  the following has been filed as a document confirming the origin of the merchandise: 
a certificate of origin of the merchandise completed in breach of the requirements established 
by the relevant rules for iden tifying the country of origin of goods, or in the course of the 
check of the certificate of origin of the merchandise envisaged by Item 5 of Article 34 of the 
Code of the Union the certificate of origin of the merchandise has been discovered to be 
non-authentic and/or to contain unreliable information;  
5)  the state body or authorised organisation which have issued and/or are authorised to check 
the certificate of origin of the merchandise did not give their reply to an inquiry sent in 
accordance with Item 5 of Article 34 of the Code of the Union within the term established by 
the law of the Union.  
16. A decision on refusal to take a preliminary decision on the origin of the merchandise in the case 
envisaged by Item 1 of Part 15 of this article shall be take n within 20 calendar days after the date 
of registration by the authorised customs body of the application for taking a preliminary decision 
on the origin of the merchandise, and it shall be sent to the applicant within said term in the form 
of an electron ic document signed with an enhanced approved electronic signature with the use of 
the federal state information system "The Integrated Portal for State and Municipal Services 
(Functions)" or a document on a paper medium with an indication of the reasons fo r the refusal.  
17. In the cases envisaged by Items 2 and 3 of Part 15 of this article a decision on refusal to take a 
preliminary decision on the origin of the merchandise shall be taken within 20 calendar days after 
the day following the date of expiry of  the term for provision of additional information to the 
authorised customs body, and it shall be sent to the applicant before or on the day following the 
date of adoption of such decision, with an indication of the reasons for the refusal.  
18. In the case  envisaged by Item 4 of Part 15 of this article a decision on refusal to take a 
preliminary decision on the origin of the merchandise shall be taken within 20 calendar days after 
the date of registration by the authorised customs body of the information re ceived from the state 
body or the authorised organisation which have issued and/or are authorised to check a certificate 
of origin of a merchandise in accordance with Item 5 of Article 34 of the Code of the Union, and it 
shall be sent to the applicant befo re or on the day following the date of adoption of such decision, 
with an indication of the reasons for the refusal.  
19. In the case envisaged by Item 5 of Part 15 of this article a decision on refusal to take a 
preliminary decision on the origin of the me rchandise shall be taken within 20 calendar days after 
the day following the date of expiry of the term for provision of additional information to the 
authorised customs body, and it shall be sent to the applicant before or on the day following the 
date of  adoption of such decision, with an indication of the reasons for the refusal.  
20. If it is necessary to provide additional information in accordance with Parts 12 and 13 of this 
article the term specified in Part 7 of this article shall be suspended from the date of dispatch of the 
notice about the provision of such additional information, and be resumed from the date of 
registration by the authorised customs body of the additional information received.  
21. If in the event of adoption of a preliminary decision on the origin of a merchandise an inquiry 
has been sent to the state body or the authorised organisation which have issued and/or are 
authorised to check a certificate of origin of a merchandise in acc ordance with Item 5 of Article 34 
of the Code of the Union the term specified in Part 20 of this article shall be suspended from the 
date of dispatch of the inquiry and be resumed from the date of registration by the authorised 
customs body of the addition al information received.  
22. If in the event of check of a certificate of origin of a merchandise in accordance with Item 4 of 
Part 15 of this article a customs expert examination is required in accordance with Chapter 58 of 
this Federal Law the term speci fied in Part 20 of this article shall be suspended, and be resumed G/VAL/N/1/RUS/4  
 
- 36 - 
 
  from the date on which the authorised customs body receives the results of the customs expert 
examination.  
23. The form of a preliminary decision on the origin of a merchandise, the procedu re for filling it in, 
and the procedure for making amendments to such decision shall be defined by the Commission.  
24. The format and structure of the electronic kind of a preliminary decision on the origin of a 
merchandise and of a decision on making amen dments to a preliminary decision on the origin of a 
merchandise shall be defined by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
25. The federal executive body carrying out the functions  of control and supervision in the sphere of 
customs affairs shall define the form of, and the procedure for filling in on a paper medium, and the 
format and structure of the electronic kind of the following of documents:  
1)  an application for taking a pr eliminary decision on the origin of a merchandise;  
2)  a decision on refusal to consider an application for taking a preliminary decision on the origin 
of a merchandise;  
3)  a decision on refusal to take a preliminary decision on the origin of a merchandis e; 
4)  a decision on termination of the effect of a preliminary decision on the origin of a merchandise;  
5)  a decision on withdrawal of a preliminary decision on the origin of a merchandise.  
26. The procedure for taking a preliminary decision on the origin of a merchandise shall be defined 
by the federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs.  
Chapter 5 . The Customs Value of Goods  
Article 23 . Assessing and Checking the Customs Value of Goods  
1. The customs value of the goods imported into the Russian Federation shall be assessed in 
accordance with Chapter 5 of the Code of the Union.  
2. The Government of the Russian Federation shall establish a procedure for assessment of the 
customs value of the goods exported from the Russian Federation.  
3. The customs value of the goods imported into the Russian Federation or exported from the Russian 
Federation shall b e determined by the declarant when the goods are being declared, except for cases 
when according to the Code of the Union the customs value is determined by the customs body.  
4. Customs value of the goods imported into the Russian Federation shall be decla red by the 
declarant in the course of declaration of the goods in the procedure established by the Commission.  
5. The customs control of the customs value of the goods moved across the customs border of the 
Union in the event of import into the Russian Fed eration shall be exercised in accordance with 
Chapter 5 of the Code of the Union with the use of the forms of customs control and the measures 
ensuring the realisation of customs control established by the Code of the Union.  
6. The federal executive body c arrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs shall establish:  
1)  a procedure for the customs control of the customs value of the goods exported from the 
Russian Federation;  
2)  a pro cedure for the postponed assessment of the customs value of the goods exported from 
the Russian Federation, that includes in particular the cases of postponed assessment of the 
customs value of goods, the details of application of the method of value of th e transaction 
with the goods exported from the Russian Federation when the postponed assessment of the 
customs value of the goods is used, the details of application of information on the preliminary 
amount of the customs value of the goods, a procedure an d a term for the application of the 
exact amount of the customs value of the goods and the details of the customs control of the 
customs value of the goods;  G/VAL/N/1/RUS/4  
 
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  3)  in the cases defined by the Commission, a procedure for the postponed assessment of the 
customs  value of the goods, including in particular the cases of postponed assessment of the 
customs value of the goods, the details of application of the method of the value of transaction 
with the goods imported into the Russian Federation when the postponed as sessment of the 
customs value of the goods is used, the details of application of information on the preliminary 
amount of the customs value of the goods, a procedure and a term for the application of the 
exact amount of the customs value of the goods, and  the details of the customs control of the 
customs value of the goods;  
4)  the details of the customs control of the customs value of the goods in the event of preliminary 
and periodical declaring for customs purposes, and also in the event of declaring fo r customs 
purposes with the details envisaged by Item 8 of Article 104 of the Code of the Union;  
5)  the cases in which the customs control of the customs value of the goods is exercised by 
specialised (functional) units of the customs bodies by the custom s value.  
7. In connection with the change of the customs value the information declared in the customs 
declaration shall be modified in the cases, in the procedure and form which are established by the 
Commission in accordance with Article 112 of the Code of the Union on the customs body's demand 
to amend the information declared in the customs declaration before the clearance of the goods or 
a decision of the customs body on the making of amendments to the information declared in the 
customs declaration af ter the clearance of the goods.  
8. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall establish a procedure for actions of the customs bodies' officials in the event of 
customs control of  the customs value of the goods imported into the Russian Federation or exported 
from the Russian Federation, in particular including a procedure for actions of the customs bodies' 
officials in the event of change of the information declared in the customs  declaration in connection 
with the change of the customs value.  
Article 24 . Consultations on Issues of the Customs Value of Goods  
In accordance with Item 15 of Article 38 of the Code of the Union the federal executive body carrying 
out the functions of st ate policy elaboration and normative legal regulation in the sphere of customs 
affairs shall establish a procedure for holding consultations between the customs body and the 
declarant for the purposes of substantiated selection of the value base for assess ment of the customs 
value of the goods imported into the Russian Federation that corresponds to Articles 41 and 42 of 
the Code of the Union.  
Article 25 . The Preliminary Decision on Issues of the Application of Methods of Assessment of the 
Customs Value of the Goods Imported into the Russian Federation  
1. On an application of a person concerned the federal executive body carrying out the functions of 
control and supervision in the sphere of customs affairs shall take a preliminary decision in 
accordance with  Chapter 5 of the Code of the Union on issues of the application of methods of 
assessment of the customs value of the goods imported into the Russian Federation (hereinafter 
referred to in this article as a preliminary decision).  
2. The person that meets the requirements envisaged by Article 83 of the Code of the Union and by 
Part 4 of Article 100 of this Federal Law, or the representative properly authorised by such person 
may act as the applicant.  
3. A preliminary decision shall be  taken within 30 calendar days after the date of registration of the 
application for taking a preliminary decision.  
4. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs  affairs shall establish a procedure for taking and handing 
out a preliminary decision, that includes the terms for, and the cases of, the issuance of a preliminary 
decision, the effective term thereof, and also a procedure for taking a decision on termina tion of the 
effect of a preliminary decision.  
  G/VAL/N/1/RUS/4  
 
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  SECTION II CUSTOMS PAYMENTS, SAFEGUARD, ANTI -DUMPING  
AND COUNTERVAILING DUTIES  
Chapter 6. General Provisions on the Payment of Customs Payments, Safeguard, 
Anti-Dumping and Countervailing Duties  
Article 26 . The Payers of Customs Duties and Taxes, Safeguard,  
Anti-Dumping and Countervailing Duties  
1. The persons mentioned in Article 50 of the Code of the Union are the payers of customs duties 
and taxes.  
2. The persons mentioned in Item 2 of Article 71 of the  Code of the Union are the payers of 
safeguard, anti -dumping and countervailing duties.  
3. For the purposes of this Federal Law the term "payers" means the persons specified in this article.  
Article 27 . Term for Payment of Customs Duties and Taxes, Safegua rd, Anti -Dumping and 
Countervailing Duties  
1. The term for payment of customs duties, taxes, safeguard, anti -dumping and countervailing duties 
shall be established by in accordance with the Code of the Union, this Federal Law and the legislation 
of the Rus sian Federation.  
2. Customs duties, taxes, safeguard, anti -dumping and countervailing duties in respect of the goods 
for which the details of declaring for customs purposes are envisaged by Item 8 of Article 104 of the 
Code of the Union shall be paid withi n the term set by this Federal Law and the legislation of the 
Russian Federation.  
Article 28 . Procedure for Making Advance Payments, the Payment of Customs Duties and Taxes 
and Other Payments for the Collection of Which Customs Bodies Are Responsible  
1. Advance payments shall be made into the account of the Federal Treasury in the cashless 
procedure through credit institutions. The payer's instructions on making advance payments shall 
be sent to the credit institution in the procedure defined by the legisla tion of the Russian Federation, 
in particular with the use of software and/or hardware (apparatuses) within the framework of the 
payment system whose operator is the customs payments operator.  
2. The payment of customs duties, taxes, safeguard, anti -dumpin g and countervailing duties, 
interest and penalties shall be effectuated by means of the payer's giving instructions concerning 
advance payments in accordance with Items 1, 2, 4 and 5 of Part 3 of Article 35 of this Federal Law.  
3. Customs duties and taxes  in respect of goods for personal use may be paid with the use of 
software and/or hardware (apparatuses) within the framework of the payment system whose 
operator is the customs payments operator, and also in cash to the cashier's desk of the customs 
body if the credit institutions are not available in the place where customs operations are carried out 
or it is impossible to pay customs duties and taxes in respect of the goods for personal use with the 
use of software and/or hardware (apparatuses) within th e framework of the payment system whose 
operator is the customs payments operator.  
4. If in the place where customs operations are carried out that is located at a check -point on the 
State Border of the Russian Federation there is no cashier's desk of the customs body, credit 
institution or possibility for payment of customs duties and taxes in respect of goods for personal 
use with the use of software and/or hardware (apparatuses) within the framework of the payment 
system whose operator is the customs pay ments operator then customs duties and taxes in respect 
of goods for personal use may be paid with money in cash directly to an authorised official, provided 
an agreement on full individual liability has been concluded by the customs body with that person 
in accordance with the legislation of the Russian Federation.  
5. Customs duties and taxes in respect of the goods for personal use sent by international post in 
respect of which customs operations are carried out in the places of international postal excha nge 
may be paid with the use of software and/or hardware (apparatuses) within the framework of the G/VAL/N/1/RUS/4  
 
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  payment system whose operator is the customs payments operator, and also with money in cash to 
the cashier's desk of a federal postal organisation, given the  observance of the conditions defined in 
Part 8 of Article 203 of this Federal Law.  
6. Customs duties and taxes in respect of goods for personal use delivered by carriers (transport 
forwarding companies and courier delivery services) to the addresses of the natural persons being 
the recipients of goods shall be paid in the cashless procedur e, in particular with the use of software 
and/or hardware (apparatuses) within the framework of the payment system whose operator is the 
customs payments operator.  
7. The exchange of information between participants in settlements of accounts shall be effe ctuated 
by customs payments operators in cases when advance payments are made, and customs duties 
and taxes and other payments for the collection of which the customs bodies are responsible are 
paid with the use of software and/or hardware (apparatuses) wi thin the framework of the payment 
system whose operator is the customs payments operator.  
8. The requirements applicable to customs payments operators, the procedure for of organisation 
interaction between them, the persons making advance payments, and pay ing customs duties and 
taxes and other payments for the collection of which the customs bodies are responsible, and the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs, and the procedure for ens uring the proper execution by customs payments operators of their 
duties, and for collecting funds in cases when customs payments operators default on the execution 
of their liabilities shall be defined by the Government of the Russian Federation.  
9. The c ustoms payments operator shall provide the opportunity for making advance payments and 
paying customs duties and taxes and other payments for the collection of which the customs bodies 
are responsible, by means of using national payment instruments on the due dates established by 
the Central Bank of the Russian Federation by agreement with the federal executive body carrying 
out the functions of state policy elaboration and normative legal regulation in the sphere of customs 
affairs.  
10. The procedure for c arrying out the operations of making advance payments and paying customs 
duties and taxes and other payments for the collection of which the customs bodies are responsible, 
with the use of software and/or hardware (apparatuses) within the framework of the payment 
system whose operator is the customs payments operator shall be defined by the federal executive 
body carrying out the functions of state policy elaboration and normative legal regulation in the 
sphere of customs affairs, by agreement with the Cent ral Bank of the Russian Federation.  
Article 29 . The Customs Credit Slip  
1. The customs credit slip shall be used to compute and make customs payments in respect of goods 
for personal use.  
2. The procedure for filling in a customs credit slip in cases when customs payments are computed 
in respect of goods for personal use, and the procedure for amending it shall be defined by the 
Commission.  
3. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in  the sphere of customs affairs may define the details of completion of certain items 
of the customs credit slip depending on the type of customs payment in respect of goods for personal 
use, the making of amendments thereto and the using thereof.  
4. The cu stoms credit slip is used to compute and pay customs duties, taxes, safeguard, anti -
dumping and countervailing duties and customs fees in respect of the goods not classified as goods 
for personal use, in cases when the calculation thereof cannot be done in  the document on the basis 
of which said goods are declared for customs purposes, or in another document envisaged for the 
calculation of such payments, and also other payments for the collection of which the customs bodies 
are responsible.  
5. When a custo ms credit slip is used in the cases specified in Part 4 of this article the procedure for 
filling it in depending on the types of the payments whose payment is reflected in the customs credit G/VAL/N/1/RUS/4  
 
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  slip, the procedure for making amendments thereto, and the proce dure for using it be established 
by the federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs.  
6. A customs credit slip may be drawn up in the form of an electronic doc ument without being printed 
out on a form.  
7. In respect of the goods declared for customs purposes in accordance with Chapter 37 of the Code 
of the Union the customs duties and taxes levied at uniform rates or the customs duties and taxes 
levied as an agg regate customs payment may also be paid by natural persons on the basis of another 
customs document defined by the Commission in accordance with Item 24 of Article 266 of the Code 
of the Union.  
Article 30 . Executing the Duty to Pay Customs Duties, Taxes and to Make other Payments for the 
Collection of Which the Customs Bodies are Responsible  
1. The duty to pay customs duties, taxes, safeguard, anti -dumping and countervailing duties, 
interest and penalties shall be executed by the payer, the person which h as solidary duty with the 
payer to pay customs duties and taxes.  
2. In the event of collection of customs duties and taxes and other payments for the collection of 
which the customs bodies are responsible, in the procedure defined by Chapter 12 of this Fed eral 
Law, in the event of default on the execution of, or the improper execution by the persons specified 
in Part 1 of this article of the duty to pay customs duties and taxes and other customs payments for 
the collection of which the customs bodies are re sponsible, it is admissible for other persons to 
execute the duty to pay the customs duties and taxes and to make other payments for the collection 
of which the customs bodies are responsible.  
3. Other persons do not have the right to claim the refund of t he amounts of customs duties and 
taxes and other payments for the collection of which the customs bodies are responsible which have 
been paid for the payer or the person having the solidary duty with the payer to pay the customs 
duties and taxes and to mak e other payments for the collection of which the customs bodies are 
responsible.  
4. The duty to pay customs duties, taxes, safeguard, anti -dumping and countervailing duties, 
interest and penalties shall be deemed discharged in the cases envisaged by Parts 5 and 6 of this 
article.  
5. The duty to pay customs duties, taxes, safeguard, anti -dumping and countervailing duties, 
interest and penalties shall be deemed discharged if at the time of onset of the due date for the 
payment of the duties, taxes and other p ayments for the collection of which the customs bodies are 
responsible instructions had been filed with the customs body by the persons specified in Part 1 of 
this article on use of advance payments in accordance with Items 1, 2, 4 and 5 of Part 3 of Artic le 35 
of this Federal Law, and the sum of the payer's advance payments is not less than the sum of the 
computed and payable customs duties, taxes, safeguard, anti -dumping and countervailing duties, 
interest and penalties. A partial discharge of the duty to  pay customs duties, taxes, safeguard, anti -
dumping and countervailing duties, interest and penalties is prohibited.  
6. The duty to pay customs duties and taxes and to make other payments for the collection of which 
the customs bodies are responsible shall  be deemed discharged if the amount of the monetary funds 
specified in this part is at least equal to the sum of computed and payable customs duties and taxes 
and other payments for the collection of which the customs bodies are responsible:  
1)  from the t ime of acceptance for set -off of the money deposit if such set -off takes place on the 
initiative of the person that has deposited the money, from the time of receipt by the customs 
body of instructions on such set -off in respect of specific types and sums of customs duties 
and taxes and other payments for the collection of which the customs bodies are responsible, 
in respect of specific goods;  
2)  from the time of identification of the information contained in the instructions on remittance 
of funds to the account of the Federal Treasury, with the information available in the electronic 
document confirming the accomplishment of the operation of remittance of funds with the use G/VAL/N/1/RUS/4  
 
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  of software and/or hardware (apparatuses) within the framework of the payment syst em 
whose operator is the customs payments operator to the account of the Federal Treasury;  
3)  from the time when funds are written off the payer's bank account on the customs body's 
instructions on uncontested collection of funds;  
4)  from the time of rec eipt of monetary funds into the account of the Federal Treasury for setting 
off the payment of customs duties and taxes and other payments for the collection of which 
the customs bodies are responsible - if they have been remitted:  
a)  by a bank, the state corporation the Bank for Development and Foreign Economic Affairs 
(the Vnesheconombank) (hereinafter referred to as the Vnesheconombank), the 
Eurasian Development Bank in accordance with a banker's guarantee;  
b)  by a guarantor in acco rdance with a suretyship contract;  
c)  by a territorial body of the federal executive body carrying out the functions of ensuring 
the established by procedure for the operation of courts, execution of court judgements, 
acts of other bodies and officials, l aw-enforcement functions and the functions of control 
and supervision in the established by sphere of activity;  
d)  by the guaranteeing union (association) in the cases envisaged by Article 76 of this 
Federal Law;  
e)  by a bank in the event of implementati on of the customs body's instructions on 
remittance of e -money;  
5) from the time of receipt of monetary funds into to the account of the Federal Treasury in the 
event of collection of customs duties and taxes and other payments for the collection of which 
the customs bodies are responsible through the collection of the pledged property that has 
been accepted by the customs body as a security for execution of the duty to pay customs 
duties and taxes, a security for execution of the duty to pay safeguard, ant i-dumping and 
countervailing duties, a security for execution of the duty of the legal entity pursuing activities 
in the sphere of customs affairs, or a security for execution of the duties of an authorised 
economic operator. In the event of collection of customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties by means of collecting the goods in respect of 
which customs payments, safeguard, anti -dumping and countervailing duties, the duty to pay 
of customs payments, safeguar d, anti -dumping, countervailing duties, interest and penalties 
have not been paid or have not been paid in full shall be deemed discharged from the time 
when the entire sum of monetary funds produced by the sale of such goods is received into 
the account o f the Federal Treasury;  
6)  from the time of payment of money in cash to the cashier's desk of the customs body, or 
directly to the authorised official if an agreement on full individual liability in accordance with 
the legislation of the Russian Federatio n has been concluded by the customs body with that 
person, or to the cashier's desk of a federal postal organisation, given the observance of the 
conditions defined in Part 15 of Article 203 of this Federal Law;  
7)  from the time of levy of execution by th e customs body on the amount of a money deposit in 
the cases envisaged by Parts 10 and 11 of Article 76 of this Federal Law, or from the time of 
the taking by the customs body of the decisions envisaged by Part 21 of Article 76 and by 
Part 3 of Article 80 of this Federal Law.  
7. For the purpose of clearance of the goods the confirming of discharge of the duty of the payer to 
pay customs duties and taxes and to make other payments for the collection of which the customs 
bodies are responsible when they are p aid with the use of software and/or hardware (apparatuses) 
within the framework of the payment system whose operator is the customs payments operator 
shall be an electronic document acknowledging that the transaction of money remittance to the 
account of t he Federal Treasury has been accomplished with the use of software and/or hardware 
(apparatuses) within the framework of the payment system whose operator is the customs payments 
operator.  
8. From the time of making of said document the remittance of monet ary funds effectuated for the 
purposes of payment of customs duties and taxes and other payments for the collection of which 
the customs bodies are responsible shall become irrevocable.  
9. For the purposes of clearance of the goods for personal use moved i n an unaccompanied luggage 
when customs payments are made in the cashless procedure the confirmation of discharge of the 
payer's duty to pay customs duties and taxes is a document made by a credit institution to confirm G/VAL/N/1/RUS/4  
 
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  the delivery of monetary funds by th e payer, or a document confirming the bank's execution of 
instructions on remittance of monetary funds to set off customs payments.  
10. For the purposes of clearance of goods for personal use when customs payments are made to 
the cashier's desk of the cust oms body or directly to the authorised official of the customs body the 
confirmation of discharge of the payer's duty to pay customs duties or taxes is a document drawn 
up by the cashier of the of customs body or by an authorised official of the customs bo dy that 
acknowledging that monetary funds have been paid in by the payer to set off the making of customs 
payments.  
11. The customs bodies do not have the right to demand that the payer confirm the receipt of funds 
into the account of the Federal Treasury.  On the payer's application within 20 calendar days from 
the day following the date of receipt of such application, the customs body shall issue a confirmation 
of the payment of customs duties and taxes and other payments in the form of a document on a 
paper medium or an electronic document for up to three calendar years preceding the date of filing 
of that application. The form, format and structure of the confirmation of payment of customs duties 
and taxes shall be established by the federal executive bod y carrying out the functions of control 
and supervision in the sphere of customs affairs.  
12. The duty to pay customs duties, taxes, safeguard, anti -dumping and countervailing duties, 
interest and penalties shall be deemed discharged from the time when the  monetary funds come 
into the account of the Federal Treasury to set off compensation for the damage in the form of 
unpaid customs duties, taxes, safeguard, anti -dumping and countervailing duties, interest and 
penalties in the amount established by the leg islation of the Russian Federation.  
Article 31 . Details of Execution of the Duty to Pay Customs Duties, Taxes and to Make Other 
Payments for the Collection of Which the Customs Bodies are Responsible in the Event of 
Winding -up of an Organisation  
1. The dut y to pay customs duties and taxes and to make other payments for the collection of which 
the customs bodies are responsible in the event of winding -up of an organisation shall be executed 
by the liquidation commission with the monetary funds of said organi sation, in particular those 
received from the sale of its property.  
2. The priority rating of the execution of the duty to pay customs duties and taxes and to make 
other payments for the collection of which the customs bodies are responsible in the event o f 
winding -up of an organisation among settlements of accounts with other creditors of such 
organisation is defined by the civil legislation of the Russian Federation.  
Article 32 . Details of Execution of the Duty to Pay Customs Duties, Taxes and to Make Oth er 
Payments for the Collection of Which the Customs Bodies are Responsible in the Event of 
Re-Organisation of a Legal Entity  
1. The duty to pay customs duties and taxes and to make other payments for the collection of which 
the customs bodies are responsib le in the event of re -organisation of a legal entity shall be executed 
by its successor(s).  
2. The execution of the duty to pay customs duties and taxes and to make other payments for the 
collection of which the customs bodies are responsible in the event of re-organisation of a legal 
entity is vested in its successor(s) no matter if before the completion of the re -organisation of the 
legal entity the successor(s) knew or not the facts and/or the circumstances of default on execution, 
or of the improper exe cution of said duty by the re -organised legal entity. Given that, the 
successor(s) shall pay the penalties due in connection with the duty that has been vested in it 
(them).  
3. The successor(s) of the re -organised legal entity in the course of execution of the duty - vested 
in it by this article - to pay customs duties and taxes and to make other payments for the collection 
of which the customs bodies are responsible shall enjoy  all the rights, execute all the duties in the 
procedure envisaged the Code of the Union and this Federal Law for the payers.  G/VAL/N/1/RUS/4  
 
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  4. The re -organisation of the legal entity shall not change the term for the execution of its duty to 
pay customs duties and taxes  and to make other payments for the collection of which the customs 
bodies are responsible by the successor(s) of that legal entity.  
5. In the event of merger of several legal entities the following shall be recognised as their successor 
in as much as it c oncerns the execution of the duty to pay customs duties and taxes and to make 
other payments for the collection of which the customs bodies are responsible: the legal entity that 
has come into being as a result of such merger.  
6. In the event of affiliatio n of one legal entity to another legal entity the following shall be recognised 
as the successor of the affiliated legal entity in as much as it concerns the execution of the duty to 
pay customs duties and taxes and to make other payments for the collectio n of which the customs 
bodies are responsible: the legal entity to which it has been affiliated.  
7. In the event of division of a legal entity the legal entities which have come into being as a result 
of such division shall be recognised as the successors of the re -organised legal entity in as much as 
it concerns the execution of the duty to pay customs duties and taxes and to make other payments 
for the collection of which the customs bodies are responsible.  
8. If there exist several successors the share o f each of them in the execution of the duty of the 
re-organised legal entity to pay customs duties and taxes and to make other payments for the 
collection of which the customs bodies are responsible shall be determined in the procedure 
envisaged by the civ il legislation of the Russian Federation.  
9. If the deed of transfer in the cases established by the legislation of the Russian Federation does 
not allow to define the share of a successor of the re -organised legal entity or makes it impossible 
to execute in full the duty to pay customs duties and taxes and to make other payments for the 
collection of which the customs bodies are responsible by any successor, and such re -organisation 
has been aimed at defaulting on the duty to pay customs duties and taxes a nd to make other 
payments for the collection of which the customs bodies are responsible then under a court decision 
the newly emerging legal entities shall have the solidary duty to pay the customs duties and taxes 
and to make other payments for the colle ction of which the customs bodies are responsible of the 
re-organised entity.  
10. In the event of de -merger from a legal entity of one or several legal entities no succession shall 
occur in respect of the re -organised legal entity in as much as it concerns  the execution of its duty 
to pay customs duties and taxes and to make other payments for the collection of which the customs 
bodies are responsible. If as a result of de -merger from a legal entity of one or several legal entities 
the person in which the d uty to pay customs duties and taxes and to make other payments for the 
collection of which the customs bodies are responsible has been vested cannot execute this duty in 
full, and such re -organisation has been aimed at defaulting on the duty to pay customs  duties and 
taxes and to make other payments for the collection of which the customs bodies are responsible 
then under a court decision the de -merged legal entities shall have the solidary duty to pay the 
customs duties and taxes and to make other payments  for the collection of which the customs bodies 
are responsible of the re -organised entity.  
11. In the event of transformation of a legal entity of one organisational legal form into a legal entity 
of another organisational legal form the duty of the re -organised legal entity to pay customs duties 
and taxes and to make other payments for the collection of which the customs bodies are responsible 
is vested in the newly emerging legal entity.  
Article 33 . Applying the Exchange Rate of a Foreign Currency  
In cas es when for the purposes of calculation of customs duties, taxes, safeguard, anti -dumping and 
countervailing duties, interest and penalties, in particular for the assessment of the customs value 
of goods it is necessary to translate a foreign currency into  the currency of the Russian Federation 
such calculation shall be done at the official exchange rate of the foreign currency to the rouble of 
the Russian Federation established by the Central Bank of the Russian Federation and effective as 
of the date of r egistration of the customs declaration by the customs body, except as otherwise 
established by the Code of the Union or this Federal Law.  G/VAL/N/1/RUS/4  
 
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  Article 34 . The Payment of Interest  
1. Interest shall be paid:  
1)  for the grant of a respite period or an instalment payment schedule for the payment of import 
customs duties and taxes, except for the cases envisaged by Item 2 of Article 59 of the Code 
of the Union;  
2)  when the goods specified in Subitem 1 of Item 3 of Article 134 of the Code of the Union are 
placed und er the customs procedure of clearance for internal consumption;  
3)  on the amounts of the import customs duties, taxes, safeguard, anti -dumping and 
countervailing duties paid (collected) in accordance with Item 5 of Article 174, Item 1 of 
Article  175, Item  8 of Article 208 and Item 5 of Article 216 of the Code of the Union;  
4)  on the amounts of the import customs duties, taxes, safeguard, anti -dumping and 
countervailing duties envisaged by Item 3 of Article 226 of the Code of the Union;  
5)  on the amounts of the import customs duties paid (collected) in accordance with Item 7 of 
Article 198 of the Code of the Union;  
6)  on the amounts of the import customs duties and taxes paid (collected) in respect of goods in 
accordance with Subitem 5 of Item 8 of Articl e 225 of the Code of the Union, and also on the 
amounts of the import customs duties and taxes paid in respect of these goods in the event 
of partial payment of import customs duties and taxes;  
7)  on the amounts of the safeguard, anti -dumping and counterv ailing duties paid (collected) in 
respect of goods in accordance with Item 14 of Article 225 of the Code of the Union;  
8)  In the cases envisaged by Item 7 of Article 241, Item 6 of Article 247 of the Code of the Union;  
9)  In the cases envisaged by Articl e 145, Parts 3 - 5 of Article 172 of this Federal Law.  
2. Interest is payable at the rate of one three hundred sixtieth of the key rate of the Central Bank 
of the Russian Federation per each day of the period specified in Part 3 of this article. For the 
calculation of the amount of interest one shall apply the key rate of the Central Bank of the Russian 
Federation effective in the relevant periods of actual use of the respite.  
3. Interest shall accrue for the periods established by the Code of the Union, and in the cases:  
1)  envisaged by Part 5 of Article 145 of this Federal Law - from the date of placement of the 
goods under the customs procedure of processing outside the customs territory through the 
date of execution of the duty to pay customs duties and taxes;  
2)  envisaged by Part 6 of Article 145 of this Federal Law - from the date of placement of the 
goods under the customs procedure of processing outside the customs territory through the 
date of placement of such goods under the customs procedure of export;  
3)  envisaged by Part 3 of Article 172 of this Federal Law - from the date of registration by the 
customs body of the customs declaration filed for the purpose of placing the goods under the 
customs procedure of temporary export through the date of execution of the duty to pay 
export customs duties;  
4)  envisaged Parts 4 and 5 of Article 172 of this Federal Law - from the date of registration by 
the customs body of the customs declaration filed for the purpose of placing the goods under 
the customs procedure of temporary export through the date of placement of the goods under 
the customs procedure of export.  
4. Interest shall be paid before or on the day following th e date of execution of the duty to pay 
customs duties and taxes.  
5. The payment, collection and refund (set -off) of interest shall be effectuated in the procedure 
envisaged the Code of the Union and this Federal Law as applicable to the payment, collection  and 
refund (set -off) of customs duties and taxes.  
6. The payment of interest In the cases envisaged by Part 17 of Article 36, Parts 11, 18 of Article  67, 
Part 7 of Article 68, Part 12 of Article 69 and Part 24 of Article 77 of this Federal Law shall be do ne 
in accordance with said articles.  
  G/VAL/N/1/RUS/4  
 
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  Chapter 7. Advance Payments  
Article 35 . Advance Payments  
1. Advance payments whose making is envisaged by Article 48 of the Code of the Union may be 
used to set off the payment of customs duties, taxes, safeguard, ant i-dumping and countervailing 
duties, customs fees, money deposit, customs duties and taxes in respect of goods for personal use, 
and also the making of other payments for the collection of which the customs bodies are 
responsible.  
2. Information on the mon etary funds received as advance payments into the account of the Federal 
Treasury shall be reflected on the payer's personal account within four hours after the time of receipt 
of a bank statement by the chief administrator of federal budget revenues.  
3. The following shall be deemed to be instructions of the person that has delivered advance 
payments:  
1)  the filing of a customs declaration or an adjustment of a declaration concerning goods by the 
person that has delivered the advance payments, or by a cus toms representative on behalf 
and on instructions of that person;  
2)  the filing of the application specified in Paragraph 2 of Item 4 of Article 277 of the Code of the 
Union by the person that has delivered the advance payments;  
3)  the filing of an appli cation for refund of the advance payments or an application for set -off of 
the monetary funds paid as the advance payments to set off a money deposit;  
4)  the filing of an application for use of the advance payments in connection with the receiving 
of a no tice (a notice update) about the amounts of customs payments, safeguard, anti -
dumping, countervailing duties, interest and penalties not paid within the established by term;  
5)  the filing of an application for accepting the advance payments to set off the  execution of the 
duty to pay customs duties, taxes, safeguard, anti -dumping and countervailing duties in 
accordance with Article 204 of this Federal Law.  
4. The applications mentioned in Items 3 -5 of Part 3 of this article shall be filed in the form of a 
document on a paper medium or an electronic document by means of being sent through the 
personal area to the customs body authorised to accept and consider said applications.  
5. The form, format and structure and the procedure for the person which has deli vered advance 
payments to file the specified in Items 3 -5 of Part 3 of this article shall be established by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs.  
6. On the application of the pers on that has delivered advance payments filed in the form of a 
document on a paper medium or an electronic document the customs body authorised by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affa irs 
to accept and consider such applications shall provide said person with a report - within 20 calendar 
days after the day following the date of receipt of such application - on the spending of the monetary 
funds paid in as advance payments for up to the  three years preceding the date of filing of said 
application.  
7. The form, format and structure as well as the procedure for filing the application of the person 
specified in Part 6 of this article with the customs body shall be established by the federal  executive 
body carrying out the functions of control and supervision in the sphere of customs affairs.  
8. If the person that has paid in advance payments so wishes a report on the spending of the 
monetary funds may be provided by the customs body in the form of a document on a paper medium 
or an electronic document signed with an enhanced approved electronic signature and sent through 
the personal area.  
9. A report on the spending of the monetary funds paid in as advance payments for the period 
specified in the application for spending the person's monetary funds shall comprise information:  
1)  on the amounts of received advance payments for the period specified in the application, 
which have obtained the status of the advance payments paid in by the payer earlier in the G/VAL/N/1/RUS/4  
 
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  form of a money deposit or the customs payments, safeguard, anti -dumping and 
countervailing  duties, other payments for the collection of which the customs bodies are 
responsible which have been paid in excess or collected in excess;  
2)  on the amounts of advance payments spent for the payment of customs payments, safeguard, 
anti-dumping and coun tervailing duties, other payments for the collection of which the 
customs bodies are responsible, with an indication of the details of the documents on the basis 
of which such spending has taken place;  
3)  on the amounts of advance payments refunded to the  person with an indication of the details 
of refund applications, and decisions on the refund;  
4)  on the balance of the advance payments not spent for the payment of customs duties and 
taxes and other payments for the collection of which the customs bodie s are responsible, into 
a money deposit, and not refunded to the person as of the date specified in the application.  
10. The form, format and structure as well as the procedure for filing with the customs body of a 
report on the spending of monetary funds shall be established by the federal executive body carrying 
out the functions of control and supervision in the sphere of customs affairs.  
11. In the event of disagreement of the person that has paid in advance payments with the customs 
body's report on th e spending of monetary funds a joint check of the spending of the monetary funds 
of that person shall be carried out. The results of such check shall be formalised as a report.  
12. The procedure for carrying out the check, the form, format and structure as  well as the procedure 
for provision of the check report shall be endorsed by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs.  
Article 36 . The Refund of Advance Payments  
1. The refund of adv ance payments shall take place on an application of the persons specified in 
Part 1 of Article 30 of this Federal Law, if the application for refund of the advance payments is filed 
within three years after the day following the date of the last instructio ns on the use thereof. Unless 
instructions on using the advance payments have been produced by said persons, said term for filing 
the application for refund of the advance payments shall be counted from the day following the date 
on which the amounts of re ceived advance payments were recorded on his personal account, or 
from the date of acceptance for setting off advance payments the amounts of the customs payments, 
money deposit which have been paid in excess and/or collected in excess and have acquired th e 
status of advance payments.  
2. The refund of advance payments shall be effectuated by the customs bodies designated by the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs in particular on the basis of the principle of the accounting for taxation purposes of the payer 
(of the person having the solidary duty).  
3. No refund of advance payments shall be done in the event of assignment to another person by 
the person that has delivered the advance p ayments of the rights of claiming the refund thereof.  
4. The application for refund of advance payments may be filed in electronic form by means of 
sending through the personal area or in writing in accordance with Parts 5, 10 -13 of this article.  
5. The ap plication for refund of advance payments in writing shall be signed by the person that has 
delivered the advance payments. The filing of an application for refund of advance payments in 
writing shall go together with the filing with the customs body of a d ocument confirming the powers 
of the person who has signed the application for refund of advance payments that has been 
notarised, and also a specimen of the signature of the person who has signed the application for 
refund of advance payments, that has be en notarised. If earlier said documents have been submitted 
to a customs body, this person has the right not to file such documents again, having provided the 
customs body with information on the filing of such documents and the lack of amendments in them.  
6. The application for refund of advance payments in electronic form shall be signed with the 
enhanced approved electronic signature of the person specified in Part 1 of Article 30 of this Federal 
Law. G/VAL/N/1/RUS/4  
 
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  7. The form, format and structure as well as the procedure for the filing of an application for refund 
of advance payments shall be endorsed by the federal executive body carrying out the functions of 
control and supervision in the sphere of customs affairs.  
8. The application for refund of advance payments shall comprise the following information:  
1)  the taxpayer identification number, the reason -for-registration code, the name and address 
of the legal entity (the natural person registered as individual bus inessman) - for the legal 
entities and natural persons registered as individual businessmen;  
2)  information on the document confirming succession, in particular information on the deed of 
transfer in the cases established by the legislation of the Russian  Federation - for the legal 
entities formed in accordance with the legislation of the Russian Federation, and being 
successors of the person that has delivered the advance payments;  
3)  the surname, first name and patronymic (if any), the taxpayer identifi cation number (if any), 
the date of birth, residential (abode) address of the natural person, the insurance number of 
individual personal account (if any), the series and number of the personal identity document 
of the natural person (the passport of a cit izen of the Russian Federation, the passport of a 
citizen of the Russian Federation identifying the person of the citizen of the Russian Federation 
outside the territory of the Russian Federation, the personal identity document of a foreign 
citizen or stat eless person and recognised by the Russian Federation in this capacity in 
accordance with international treaties of the Russian Federation) - for natural persons;  
4)  the details of the applicant's bank account opened at a credit institution in the currenc y of the 
Russian Federation;  
5)  the sum of money declared for refund.  
9. Upon the expiry of the term specified in Part 1 of this article the non -claimed amounts of advance 
payments shall be recorded within other non -tax revenues of the federal budget, and  are not subject 
to refund, set -off or another disposal setting off the payment of customs and other payments for 
the collection of which the customs bodies are responsible.  
10. Attached to the application for refund of advance payments in writing shall be the documents 
mentioned in Parts 11 -13 of this article, depending on the person's status.  
11. Legal entities, except for the legal entities formed in accordance with the legisl ation of the 
Russian Federation, shall submit the following while filing an application for refund of advance 
payments in writing:  
1)  an excerpt from the register of foreign legal entities of the relevant country of registration or 
another proof - having the same legal effect - of the legal status of the foreign legal entity;  
2)  a copy of the document confirming the powers of the person who has signed the application 
for refund of advance payments (with a Russian translation), that has been notarised.  
12. While filing an application for refund of advance payments in writing the natural persons who 
have been registered as individual businessmen shall provide a copy of the passport of the citizen 
of the Russian Federation, that has been notarised.  
13. While filing an application for refund of advance payments in writing natural persons shall provide 
the following:  
1)  a copy of a payment (settlement) document;  
2)  a copy of the passport of the citizen of the Russian Federation or other personal identity 
docum ent of the citizen in accordance with the legislation of the Russian Federation, that has 
been notarised;  
3)  a copy a document confirming the right to the amounts of the advance payments, if the 
application for refund of advance payments is filed by a hei r of the person that has delivered 
the advance payments, that has been notarised.  
14. If earlier the documents mentioned in Parts 11 -13 of this article have been submitted to the 
customs body with which the application for refund of advance payments in wri ting is filed the person 
has the right not to provide such documents again, having provided information on the document G/VAL/N/1/RUS/4  
 
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  details with which they have been submitted to the customs body, and also on the lack of 
amendments in said documents.  
15. The applicati on for refund of advance payments in writing together with the documents the list 
of which is established by this article shall be filed with the customs body authorised by the federal 
executive body carrying out the functions of control and supervision in  the sphere of customs affairs 
to accept applications for refund of advance payments.  
16. The refund of advance payments shall be effectuated in the currency of the Russian Federation.  
17. In the event of refund of advance payments interest on them shall n ot be paid out, and the sums 
shall not be indexed. In the event of non -observance of the term for refund of advance payments 
established by Part 22 of this article the amounts of the advance payments are subject to the 
payment of interest at the rate of on e three hundred sixtieth of the key rate of the Central Bank of 
the Russian Federation per day of non -observance of the term for refund of advance payments 
starting from the day following the date of refund established by Part 22 of this article through th e 
date of actual refund of the advance payments. Said interest shall be paid out in the procedure 
envisaged Parts 14 and 16 of Article 67 of this Federal Law.  
18. The refund of advance payments on an application for refund of the advance payments shall not  
be effectuated in the following cases:  
1)  the application for refund of the advance payments has been filed by a person other than the 
authorised one (by a person other than the persons specified in Part 1 of this article, in 
particular in the event of a ssignment of the right of claim of refund of the advance payments);  
2)  the application for refund of the advance payments does not comprise the information 
envisaged by Part 8 of this article;  
3)  the sum of the advance payments declared for refund exceed s the actual balance of the 
payer's advance payments;  
4)  default on the filing of the documents specified in this article;  
5)  reference to the application for refund of advance payments of the bank account that has been 
opened at a credit institution in a currency other than the currency of the Russian Federation;  
6)  refusal by a body of the Federal Treasury to accept the application for refund of the advance 
payments if unreliable information on the credit institution or its status stated in the 
applica tion for refund of advance payments has been established;  
7)  the credit institution's refusal to enter the monetary funds intended for refund of the advance 
payments, if unreliable information on the recipient of the monetary funds (the person that 
has pa id in the monetary funds as advance payments (successor) has been established;  
8)  as of the date of the customs body's decision on refund of the advance payments the person 
that has made the advance payments (successor) has an outstanding (in full or in p art) liability 
for the payment when due of customs duties and taxes and for making other payments for 
the collection of which the customs bodies are responsible, in the amount of the indebtedness 
that is available;  
9)  default on observance of the term for  filing an application for refund of advance payments 
specified in Part 1 of this article;  
10)  the application for refund of the advance payments does not meet with the requirements 
established by this article.  
19. If the refund of advance payments cannot  be effectuated, then within the term mentioned in 
Part 22 of this article the person that has filed the application for refund of the advance payments 
shall be notified about the reasons for which the refund of advance payments cannot be effectuated.  
20. A notice of refusal to refund advance payments shall be sent in electronic form through the 
personal area or in writing. The form, format and structure of the notice of refusal to refund advance 
payments shall be endorsed by the federal executive body car rying out the functions of control and 
supervision in the sphere of customs affairs.  
21. If the sum of advance payments declared for refund exceeds the actual balance of the payer's 
advance payments then simultaneously with the notice of refusal to refund the advance payments 
the customs body shall send to the person that has filed the application for refund of the advance 
payments a report on the spending of monetary funds for the six months preceding the date of filing G/VAL/N/1/RUS/4  
 
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  of the application for refund of adv ance payments. If the person that has filed the application for 
refund of advance payments disagrees with the customs body's report a joint reconciliation of the 
spending of the monetary funds of that person shall be carried out in accordance with Parts 11  and 
12 of Article 35 of this Federal Law.  
22. The refund of advance payments shall be carried out under a the customs body's decision whose 
form, format and structure is endorsed by the federal executive body carrying out the functions of 
control and supe rvision in the sphere of customs affairs. The total term for consideration of the 
application for refund of advance payments, taking of a decision for refund of advance payments 
and refunding of advance payments shall not exceed 10 working days after the d ay following the 
date of receipt of the application for refund of the advance payments by the customs body.  
Chapter 8. The Customs Fees  
Article 37 . The Types of Customs Fees  
1. The customs fees are mandatory payments levied for the realisation by customs b odies of the 
customs operations relating to the clearance of goods, the customs escort of vehicles and storage 
of goods.  
2. The following are deemed customs fees:  
1)  customs fees for the realisation of the customs operations relating to the clearance of g oods 
(hereinafter referred to as "customs fees for customs operations");  
2)  customs fees for customs escort;  
3)  customs fees for storage.  
Article 38 . The Payers of Customs Fees  
1. The payers of customs fees for customs operations, customs fees for custom s escort are the 
persons for which the duty to pay them comes into being according to Article 41 of this Federal Law.  
2. The payers of customs fees for storage are the persons which have put goods in a temporary 
storage warehouse of a customs body.  
Article  39. Procedure for Calculation of Customs Fees for the Performance of  
Customs Operations by Customs Bodies  
1. Customs fees for the performance of customs operations by customs bodies shall be paid by the 
payers of customs fees for the customs operations.  
2. Customs fees for customs escort, and customs fees for storage shall be computed by the customs 
bodies.  
3. Customs fees shall be computed in the currency of the Russian Federation. In cases when for the 
purposes of calculation of the amounts of customs fees it is necessary to translate a foreign currency 
one shall use the official exchange rate of the foreign currency to the rouble of the Russian Federation 
established by the Central Bank of the Russian Federation, and effective as of the date of registration 
of the customs declaration by the customs body, except as otherwise established by this Federal 
Law. 
Article 40 . Applying the Rates of Customs Fees  
1. For the purposes of calculation of the amounts of customs fees for customs operations there shall 
be used the rates effective as of the date of registration of the customs declaration by the customs 
body.  
2. For the purposes of calculation of the amounts of customs fees for customs escort there shall be 
used the rates effective as of the date of registration of the transit declaration by the customs body 
or as of the date on which the customs body took the dec ision on using customs escort in the case 
mentioned in Subitem 2 of Item 4 of Article 343 of the Code of the Union.  G/VAL/N/1/RUS/4  
 
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  3. For the purposes of calculation of the amounts of customs fees for storage there shall be used 
the rates effective in the period of stora ge of the goods in a temporary storage warehouse of a 
customs body.  
Article 41 . The Appearance and Termination of the Duty to Pay Customs Fees  
1. The duty to pay customs fees for customs operations shall come into being:  
1)  for the declarant after the date of registration by the customs body of the declaration 
concerning goods, passenger customs declaration or another customs document used in 
declaring for customs purposes serving as a basis for the taking of a decision on clearance of 
the goods;  
2)  for the person which is going to act as declarant in the event of filing of a declaration 
concerning goods from the date of registration by the customs body of the application for 
clearance of the goods to the date of filing of a declaration concerning the g oods in accordance 
with Article 120 of the Code of the Union.  
2. The duty to pay customs fees for customs escort shall come into being for the declarant of the 
customs procedure of customs transit after the date on which the customs body takes a decision o n 
customs escort.  
3. The duty to pay customs fees for customs escort in the event of carriage of foreign goods which 
are under customs control if in accordance with the Code of the Union the goods are carried on the 
customs territory of the Union without b eing placed under the customs procedure of customs transit 
shall come into being for the carrier from the date on which the customs body takes a decision on 
customs escort.  
4. The duty to pay customs fees for storage shall come into being for the person th at has put goods 
in a temporary storage warehouse of a customs body, from the date of putting the goods in such 
warehouse.  
5. The duty to pay customs fees shall be terminated upon the onset of the following circumstances:  
1)  the discharge of the duty to p ay customs fees in the amounts computed and payable in 
accordance with this Federal Law;  
2)  the recognition of the amounts of customs fees as non -collectable in the procedure established 
by this Federal Law.  
6. The duty to pay customs fees for storage doe s not come into being when the customs bodies put 
goods in a temporary storage warehouse of a customs body.  
Article 42 . Executing the Duty to Pay Customs Fees  
The duty to pay customs fees shall be deemed discharged in the procedure established by Article 3 0 
of this Federal Law in respect of the execution of the duty to pay customs duties and taxes and to 
make other payments for the collection of which the customs bodies are responsible.  
Article 43 . Term for the Payment of Customs Fees  
1. Customs fees for cu stoms operations shall be paid before the clearance of the goods, except for 
the cases envisaged by Part 2 of this article.  
2. Customs fees for the customs operations carried out in accordance with Article 120 of the Code 
of the Union shall be paid within the term established by Article 137 of the Code of the Union for the 
payment of customs duties and taxes.  
3. Customs fees for customs escort shall be paid before the commencement of the actual realisation 
of customs escort.  
4. Customs fees for storage shal l be paid before the actual handing out of the goods from the 
customs body's warehouse.  G/VAL/N/1/RUS/4  
 
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  Article 44 . Procedure for, and the Forms of Payment of Customs Fees  
The payment of customs fees shall be effectuated in the procedure established by Article 28 of this 
Federal Law in respect of the payment of customs duties and taxes.  
Article 45 . Collecting and Refunding Customs Fees  
1. The collection and refund of customs fees shall be effectuated in the cases and in the procedure 
envisaged by this Federal Law for the c ollection and refunds of customs duties and taxes, except for 
the cases envisaged by Parts 2 and 3 of this article.  
2. If after the clearance of goods according to the results of customs control, in particular according 
to the results of a check of customs  and other documents and/or information that had been started 
before the clearance of the goods, an adjustment has been carried out in respect of the information 
which was provided in the customs declaration and affects the amount of payable customs fees f or 
customs operations then the amount of customs fees for customs operations shall not be re -
computed, and no additional collection and refund of the amounts of customs fees for customs 
operations shall be done.  
3. If a decision on refusal to clear the goo ds is taken in accordance with the declared customs 
procedure or if the customs body has cancelled the clearance of the goods no refund of the amounts 
of customs fees for customs operations shall be done, except for cases when the customs body's 
decision o n refusal to clear has been deemed wrongful.  
Article 46 . The Rates of, and the Base for Calculation of Customs Fees  
1. The rates of and the base for calculation of customs fees shall be established by the Government 
of the Russian Federation.  
2. The amount of customs fees for customs operations shall be limited by the rough value of the 
customs bodies' expense incurred to commit the actions in connection with which the customs fee 
is established.  
3. In the event of export from the Russian Federat ion of the goods in respect of which the rates of 
export customs duties have not been established by or specific rates of export customs duties are 
applied the rates of customs fees for customs operations shall not depend on the value of such 
goods.  
4. The rates of customs fees for customs operations connected with the clearance of the goods in 
respect of which a temporary declaration concerning goods has been filed shall not depend on the 
value of such goods.  
5. In the event of filing of a temporary custom s declaration concerning the goods which are subject 
to temporary periodical declaring for customs purposes customs fees for customs operations shall 
be paid at the rates established by in accordance with Part 1 of this article. In the event of 
subsequent filing of a full customs declaration concerning the same goods with the customs body 
customs fees for customs operations shall not exceed the amount of customs fees for customs 
operations set in accordance with Part 2 of this article.  
Article 47 . The Grant  of Relief from the Duty to Pay Customs Fees  
1. Customs fees for customs operations shall not be levied on:  
1)  the goods which are imported into the Russian Federation and exported from the Russian 
Federation and classified in accordance with the legislation of the Russian Federation as 
gratuitous aid (assistance);  
2)  the goods imported into the Russian Federation and exported from the Russian Federation by 
diplomatic missions, consular institutions, other official missions of foreign states, 
international organisations, and the personnel of these missions, institutions and 
organisations;  G/VAL/N/1/RUS/4  
 
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  3)  the goods intended for the personal use of the certain categories of foreign persons which 
enjoy advantages, privileges and/or immunities in accordance with i nternational treaties of 
the Russian Federation;  
4)  cultural valuables when they are placed under the customs procedure of temporary import 
(admission) or the customs procedure of temporary export by state, non -state and municipal 
museums, by state and no n-state archives, libraries, other state and municipal storage 
facilities for cultural valuables for the purposes of exhibition thereof and upon the termination 
of the effective term of said procedures by the placement of the goods under the customs 
proced ure of re -export and re -import of goods respectively, and also the cultural valuables 
placed under the customs procedure of clearance for internal consumption;  
5)  the cultural valuables returned in the cases of illegal import into the Russian Federation o r 
illegal export from the Russian Federation;  
6)  the currencies of the member states of the Union or a foreign currency (except for those used 
for numismatic purposes), and also outstanding securities;  
7)  the goods placed under the customs procedure of c ustoms transit;  
8)  the TIR carnet forms moved between the Association of International Motor Road Carriers of 
Russia and the International Road Transport Union, and also ATA carnet forms or the parts 
thereof intended for being handed out on the customs te rritory of the Union;  
9)  the excise stamps imported into the Russian Federation and exported from the Russian 
Federation;  
10)  the goods for personal use moved by natural persons without the payment of customs duties 
and taxes or with relief from the duty  to pay customs duties and taxes;  
11)  the goods sent by international post, except for cases when said goods are declared by means 
of filing a separate customs declaration;  
12)  the goods imported into the Russian Federation and exported from the Russian Federation as 
stores;  
13)  goods when they are placed under the special customs procedure, in particular under the 
customs procedure required for completion of the special customs procedure;  
14)  the waste (residues) produced as a result of destruction of foreign goods in accordance with 
the customs procedure of destruction on which customs duties and taxes are not payable;  
15)  the goods which have turned out to be destroyed or irreparably lost as a result of an accident 
or force majeure or as a result of natural loss in the normal conditions of carriage 
(transportation) and/or storage;  
16)  the goods which have arrived in the territory of the Russian Federation, are located in the 
place of arrival or in another customs control zone located in immediate pro ximity from the 
place of arrival, which have not been placed under any customs procedure, are being placed 
under the customs procedure of re -export and are leaving the territory of the Russian 
Federation;  
17)  goods in the event of their temporary import i nto the Russian Federation with the use of ATA 
carnets, given the observance of the terms for temporary import of goods with the use of ATA 
carnets, and in the event of their re -export from the Russian Federation, and also in respect 
of goods in the event of their temporary export from the Russian Federation with the use of 
ATA carnets, given the observance of the terms for temporary export of goods with the use 
of ATA carnets, and in the event of they re -import into the Russian Federation;  
18)  international carriage vehicles, in particular those cleared on the territory of the Russian 
Federation in accordance with the customs procedure of temporary import (admission) or the 
customs procedure of free customs zone, and further being used as intern ational carriage 
vehicles;  
19)  the professional equipment a list of which is established by the Government of the Russian 
Federation, and which is used for the purposes of production and release of mass media when 
such goods are placed under the customs p rocedure of temporary export, and also in the 
event of completion of the customs procedure of temporary export by the placement of the 
goods under the customs procedure of re -import;  
20)  the goods intended for filming, shows, performances and similar even ts (theatre costumes, 
circus costumes, cinema costumes, stage equipment, scores, musical instruments and other 
theatre stage properties, circus properties, cinema properties) when they are placed under 
the customs procedure of temporary import (admission) or the customs procedure of 
temporary export, and in the event of their reverse export (re -export) or reverse import (re -
import), if such goods are placed under the customs procedure of temporary import 
(admission) without the payment of customs duties and  taxes;  
21)  the goods intended for sport competitions, exhibition sport events or training sessions when 
they are placed under the customs procedure of temporary import (admission) or the customs G/VAL/N/1/RUS/4  
 
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  procedure of temporary export and in the event of completio n of said procedures by the 
placement of the goods under the customs procedure of re -export and re -import respectively, 
if such goods are placed under the customs procedure of temporary import (admission) 
without the payment of customs duties and taxes;  
22)  the goods imported into the Russian Federation and exported from the Russian Federation for 
the purposes of exhibition in the course of exhibition and congress events with foreign 
participation, aviation and space shows and other similar events by a dec ision of the 
Government of the Russian Federation;  
23)  the spare parts and equipment which are imported into the Russian Federation and exported 
from the Russian Federation simultaneously with a vehicle in accordance with Chapter 38 of 
the Code of the Uni on; 
24)  the goods imported into the territory of the Kaliningrad Region in accordance with the customs 
procedure of free customs zone, and the products of processing thereof placed under the 
customs procedure of clearance for internal consumption;  
25) the goods intended for being subjected to in or being used in testing, checks, experiments 
and/or the show of properties and characteristics which are imported into the Russian 
Federation in accordance with the customs procedure of temporary import (admission ) without 
the payment of customs duties and taxes or exported from the Russian Federation in 
accordance with the customs procedure of temporary export;  
26)  the goods placed under the customs procedure of export, except for the goods subject to 
export cust oms duties;  
27)  other goods in the cases defined by the Government of the Russian Federation.  
2. Customs fees for storage shall not be levied:  
1)  when the customs bodies put goods in a temporary storage warehouse of a customs body;  
2)  in other cases def ined by the Government of the Russian Federation.  
3. The Government of the Russian Federation has the right to define the cases of relief from the 
duty to pay customs fees for customs escort.  
4. In respect of the goods (except for goods for personal use) i mported into the Russian Federation 
or exported from the Russian Federation to the address of one consignee from one consignor under 
one transport (carriage) document whose total customs value does not exceed the amount 
equivalent to 200 euros at the offic ial exchange rate of the foreign currency to the rouble of the 
Russian Federation established by the Central Bank of the Russian Federation effective as of the 
time of registration by the customs body of the customs declaration no duty to pay customs fees for 
customs operations shall come into being. In this case, for the purposes of this part the customs 
value does not include expenses towards the carriage (transportation) of the goods imported into 
the customs territory of the Union to the point of destin ation, expenses towards the loading, 
unloading or transhipment of such goods and expenses for insurance in connection with such 
carriage (transportation), loading, unloading or transhipment of such goods.  
Chapter 9. Changing the Term for Payment of Customs  Duties and Taxes  
Article 48 . Changing the Term for Payment of Import Customs Duties  
1. The change of the term for payment of import customs duties shall be effectuated in the form of 
a respite or instalment payment schedule.  
2. Terms for the grant of a re spite or instalment payment schedule for the payment of import 
customs duties, and the term for the payment thereof when a respite or instalment payment 
schedule has been granted are established by Article 58 of the Code of the Union.  
3. The term and the g rounds for grant of a respite or instalment payment schedule for the payment 
of import customs duties are established by Article 59 of the Code of the Union.  
4. A list of the federal executive bodies authorised to confirm the availability of grounds for gr ant of 
a respite or an instalment payment schedule for the payment of import customs duties specified in 
Items 2 and 3 of Article 59 of the Code of the Union, and also the procedure for issuance of such 
confirmation shall be defined by the Government of th e Russian Federation.  G/VAL/N/1/RUS/4  
 
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  Article 49 . Changing the Term for Payment of Taxes  
1. The change of the term for payment of taxes shall be effectuated in the form of a respite or an 
instalment payment schedule, given the availability of the grounds established by Pa rt 1 of Article  50 
of this Federal Law.  
2. A respite or an instalment payment schedule for the payment of taxes shall be provided in respect 
of goods placed under the customs procedure of clearance for internal consumption, except for of 
goods, whose clearance shall be done before the filing of a declaration concerning the goods in 
accordance with Article 120 of the Code of the Union.  
3. A respite or an instalment payment schedule for the payment of taxes is a change in the term for 
payment of the taxes with the one -off or step -by-step payment by t he payer of taxes on the sums 
for which the respite or the instalment payment schedule has been granted.  
4. A respite or an instalment payment schedule for the payment of taxes shall be granted for one or 
several types of taxes in respect of the full sum p ayable, or in respect of a part of that sum.  
5. A respite or an instalment payment schedule for the payment of taxes shall be granted for a term 
from one to six months after the day following the date of clearance of the goods in accordance with 
the custom s procedure of clearance for internal consumption.  
6. When goods are cleared with the grant of a respite for the payment of taxes the sum of taxes for 
the payment of which the respite is granted has to be paid before or on the last day of the term for 
which such respite is granted.  
7. When goods are cleared with the grant of an instalment payment schedule for the payment of 
taxes the sum of taxes for the payment of which the instalment payment schedule is granted has to 
be paid in accordance with the endors ed schedule for step -by-step payment of the sum of taxes. In 
this case, each sum defined for the step -by-step payment has to be paid before or on the last day 
of the term established by for such payment in the relevant period.  
8. A respite or an instalment  payment schedule for the payment of taxes shall be granted on the 
condition that a security be provided for execution of the duty to pay taxes.  
9. The security for execution of the duty to pay taxes shall be provided in the procedure envisaged 
Chapter 9 o f the Code of the Union.  
Article 50 . Grounds for Grant of a Respite or an Instalment Payment Schedule for the  
Payment of Taxes  
1. A respite or an instalment payment schedule for the payment of taxes shall be granted to the 
payer of customs duties and taxe s if at least one of the following grounds exists:  
1)  the payer has sustained a damage as a result of a natural calamity, technological disaster or 
other force majeure circumstances;  
2)  a delay in funding from the federal budget for the payer or in payme nt for a state order that 
has been completed by that person;  
3)  deliveries to the payer take place under an international treaty of the Russian Federation;  
4)  the goods imported into the Russian Federation are the goods included in the list of the certai n 
types of imported foreign aircraft and components for them for which respite or instalment 
payment schedule may be granted for the payment of taxes endorsed by the Government of 
the Russian Federation.  
2. The availability of the grounds specified in Part  1 of this article shall be confirmed by a document 
issued by the authorised federal executive body.  
3. A list of the federal executive bodies authorised to confirm the availability of the grounds for the 
grant of a respite or an instalment payment schedul e for the payment of taxes specified in Part 1 of 
this article, and also the procedure for issuance of such confirmation shall be defined by the 
Government of the Russian Federation.  G/VAL/N/1/RUS/4  
 
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  Article 51 . The Circumstances Precluding the Grant of a Respite or an Ins talment Payment 
Schedule for the Payment of Import Customs Duties and Taxes  
A respite or an instalment payment schedule for the payment of import customs duties and taxes 
shall not be granted if:  
1)  the ground for grant of a respite or an instalment payme nt schedule for the payment of import 
customs duties and taxes established by Item 2 or 3 of Article 59 of the Code of the Union in 
respect of import customs duties or by Part 1 of Article 50 of this Federal Law in respect of 
taxes does not exist;  
2)  at the time of filing of the application envisaged by Part 1 of Article 52 of this Federal Law the 
following has not been filed: documents confirming the availability of grounds for grant of the 
respite or the instalment payment schedule for the payment of imp ort customs duties and 
taxes issued by the federal executive bodies authorised by the Government of the Russian 
Federation to issue such confirmations;  
3)  at the time of filing of the application envisaged by Part 1 of Article 52 of this Federal Law the 
payer seeking the respite or the instalment payment schedule for the payment of import 
customs duties and taxes has the duty to pay customs duties, taxes, safeguard, anti -dumping 
and countervailing duties, interest and penalties that was not executed within  the established 
by term;  
4)  twice or more the payer seeking the respite or the instalment payment schedule for the 
payment of import customs duties and taxes has been held accountable on administrative 
lines for offences in the sphere of customs affairs within one year before the application for 
grant of the respite or the instalment payment schedule for the payment of import customs 
duties and taxes;  
5)  default on provision of documents confirming that a security has been provided for execution 
of the d uty to pay import customs duties and taxes in an amount equal at least to the sum 
amounts of import customs duties and taxes for which the respite or the instalment payment 
schedule for the payment of import customs duties and taxes is requested, except fo r default 
on provision of documents by authorised economic operators holding a Type 2 or 3 certificate;  
6)  a criminal case action has been brought in respect of the founders or heads of the payer 
seeking ground of the respite or the instalment payment sch edule for the payment of import 
customs duties and taxes in which investigation is put by the criminal procedural legislation 
of the Russian Federation within the competence of the customs bodies;  
7)  a bankruptcy proceeding has been commenced in respect o f the payer seeking the grant of 
the respite or the instalment payment schedule for the payment of import customs duties and 
taxes;  
8)  an application had been filed for clearance of the goods before the filing of a declaration 
concerning the goods in acco rdance with Article 120 of the Code of the Union in as much as it 
concerns the lot of goods in respect of which the application for clearance of the goods before 
the filing of the declaration concerning the goods was filed.  
Article 52 . Procedure for Taking  and Cancelling a Decision on Grant of a Respite or an Instalment 
Payment Schedule for the Payment of Import Customs Duties and Taxes  
1. A decision on grant of a respite or an instalment payment schedule for the payment of import 
customs duties and taxes s hall be taken by the federal executive body carrying out the functions of 
control and supervision in the sphere of customs affairs or by other customs bodies designated by 
it on the payer's application filed in the form of a document on a paper medium or a n electronic 
document.  
2. The application for grant of a respite or an instalment payment schedule for the payment of import 
customs duties and taxes shall be filed with the customs body specified in Part 1 of this article or 
designated in accordance with Part 1 of this article, in the form of a document on a paper medium 
or an electronic document signed with an enhanced approved electronic signature and sent through 
the personal area.  
3. The form of the application for grant of a respite or an instalment p ayment schedule for the 
payment of import customs duties and taxes, the format and structure of such application in the 
form of an electronic document, a procedure for filling it in, and also a list of the details to be 
provided in the application, and a p rocedure for consideration of the application shall be defined by G/VAL/N/1/RUS/4  
 
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  the federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs.  
4. The filing of an application for grant of a respite or an instalment pay ment schedule for the 
payment of import customs duties and taxes shall be accompanied with the provision of documents 
confirming the availability of grounds for grant of the respite or the instalment payment schedule 
for the payment of import customs dutie s and taxes envisaged by Item 2 or 3 of Article 59 of the 
Code of the Union or by Part 1 of Article 50 of this Federal Law.  
5. The customs body shall refuse to grant a respite or an instalment payment schedule for the 
payment of import customs duties and t axes:  
1)  in the cases established by Article 51 of this Federal Law;  
2)  if the application for grant of a respite or an instalment payment schedule for the payment of 
import customs duties and taxes does not contain the information that has to be compuls orily 
included.  
6. A decision on grant of a respite or and instalment payment schedule for the payment of import 
customs duties and taxes or on refusal to grant a respite or an instalment payment schedule for the 
payment of import customs duties and taxes shall be taken by the customs body within 10 working 
days after the date of filing of the application for grant of the respite or the instalment payment 
schedule for the payment of import customs duties and taxes.  
7. The customs body shall notify the payer  seeking a respite or an instalment payment schedule for 
the payment of import customs duties and taxes about the taken decision in the form of a document 
on a paper medium or an electronic document signed with the enhanced approved electronic 
signature of  the authorised official of the customs body and sent through the personal area within 
the term established by Part 6 of this article.  
8. The decision shall indicate the term for which the respite or the instalment payment schedule for 
the payment of impor t customs duties and taxes is granted, and if a decision on refusal to grant the 
respite or the instalment payment schedule for the payment of import customs duties and taxes is 
taken, the reasons for such refusal.  
9. If the customs body takes a decision o n grant of the instalment payment schedule for the payment 
of import customs duties and taxes there shall also be endorsed a schedule for the step -by-step 
payment of the amounts of import customs duties and taxes.  
10. The form, format and structure of a de cision on grant of a respite or an instalment payment 
schedule for the payment of import customs duties and taxes, a schedule for the step -by-step 
payment of the amounts of import customs duties and taxes, and also the form, format and structure 
of a decis ion on refusal to grant a respite or an instalment payment schedule for the payment of 
import customs duties and taxes shall be endorsed by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs.  
11. The taken decision on grant of a respite or an instalment payment schedule for the payment of 
import customs duties and taxes may be cancelled if the circumstances specified in Article 51 of this 
Federal Law are discovered, or if it is discovered that u nreliable information was provided when the 
application for grant of the respite or the instalment payment schedule for the payment of import 
customs duties and taxes was filed.  
12. A decision on cancellation of the taken decision on grant of a respite or an instalment payment 
schedule for the payment of import customs duties and taxes shall be sent to the payer on whose 
application such decision was taken, within three working days after the date of discovery of the 
circumstances which have caused such can cellation.  
13. The form, format and structure of the decision on cancellation of the taken decision on grant of 
a respite or an instalment payment schedule for the payment of import customs duties and taxes, 
and also a procedure for taking it shall be defi ned by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs.  G/VAL/N/1/RUS/4  
 
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  14. If the decision on cancellation of the taken decision on grant of a respite or an instalment 
payment schedule for the payment of i mport customs duties and taxes is sent by post as an advice -
of-receipt registered letter it shall be deemed received upon the expiry of six calendar days after the 
day following the date of dispatch of the registered letter.  
15. If the decision on cancella tion of the taken decision on grant of a respite or an instalment 
payment schedule for the payment of import customs duties and taxes is sent in the form of an 
electronic document it shall be deemed received within the term envisaged by Part 3 of Article 2 82 
of this Federal Law.  
Article 53 . Interest for Grant of a Respite or Instalment Payment Schedule for the  
Payment of Import Customs Duties and Taxes  
Interest shall be paid at the rate and in the procedure established by Article 34 of this Federal Law 
for the grant of a respite or an instalment payment schedule for the payment of import customs 
duties and taxes. Interest for the grant of a respite or an instalment payment schedule for the 
payment of taxes shall accrue for the periods established by the Cod e of the Union for the accrual 
of interest for the grant of a respite or an instalment payment schedule for the payment of the 
import customs duties.  
Chapter 10. Securing the Execution of the Duty to Pay Customs Duties and Taxes, the 
Execution of the Duty to Pay Safeguard, Anti -Dumping and Countervailing Duties, the 
Execution of the Duties of a Legal Entity Pursuing Activities in the Sphere of Customs 
Affairs, and the Execution of the Duties of an Authorised Economic Operator  
Article 54 . General Terms for P rovision of Security for Execution of the Duty to Pay Customs Duties 
and Taxes, the Execution of the Duty to Pay Safeguard, Anti -Dumping and Countervailing Duties, 
the Execution of the Duties of a Legal Entity Pursuing Activities in the Sphere of Customs A ffairs, 
and the Execution of the Duties of an Authorised Economic Operator  
1. In the cases envisaged by the Code of the Union and this Federal Law a security shall be provided 
for execution of the duty to pay customs duties and taxes, execution of the duty  to pay safeguard, 
anti-dumping and countervailing duties, execution of the duties of legal entity pursuing activities in 
the sphere of customs affairs and execution of the duties of an authorised economic operator 
(hereinafter referred to in this chapter as "duty").  
2. The execution of duties may be secured with a money deposit, a banker's guarantee, suretyship, 
the pledge of property (the methods of securing the execution of duties), except as otherwise 
envisaged by the Code of the Union and this chapter.  
3. A receipt shall be drawn up by the customs body to acknowledge the acceptance of security for 
execution of duties, acceptance of a general security for execution of the duty to pay customs duties, 
taxes, safeguard, anti -dumping and countervailing dutie s (hereinafter referred to as a general 
security).  
4. A security for execution of the duties, a general security shall be deemed accepted by the customs 
body from the date of drawing up of a customs receipt in the form of an electronic document signed 
with the enhanced approved electronic signature of the customs body's authorised official.  
5. A customs receipt shall be sent to the payer or another person who has provided the security for 
execution of duties or the person who has provided the general securi ty through a personal area. A 
copy of the customs receipt prepared on a paper medium may be handed over to the head of the 
organisation (its legal or authorised representative) or to the natural person (his legal or authorised 
representative) in person aga inst signature, sent by post as a registered letter on the relevant 
person's application.  
6. An accepted security for execution of the duty to pay customs duties, taxes, safeguard, anti -
dumping and countervailing duties, except for a general security, shal l be used to secure the 
execution of the duty to pay customs duties, taxes, safeguard, anti -dumping and countervailing 
duties under one customs document.  G/VAL/N/1/RUS/4  
 
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  7. Unless the duty to pay customs duties, taxes, customs fees, safeguard, anti -dumping and 
countervail ing duties is executed within the established by term, the customs body shall collect the 
security for execution of the duty in accordance with Chapter 12 of this Federal Law.  
8. The form, format and structure of the customs receipt, the procedure for filling it in, the procedure 
for sending to the payer and/or other persons which have provided the security for execution of the 
duties, to the person that has provided the general s ecurity and the customs receipt through the 
personal area shall be defined by the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs.  
9. The form, format and structure of a document acknowledging t he acceptance of a security for 
execution of the duty to pay customs duties and taxes in the event of the customs transit specified 
in Paragraph 2 of Item 1 of Article 147 of the Code of the Union, the procedure for filling it in and 
using it may be establ ished by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
Article 55 . Securing the Execution of the Duty to Pay Customs Duties and Taxes  
1. The execution of the duty to pay customs duties an d taxes shall be secured in the cases 
established by Item 1 of Article 62 of the Code of the Union, and also in the following cases:  
1)  the conditional clearance of goods in accordance with Subitem 1 of Item 1 of Article 126 of 
the Code of the Union;  
2)  the placement of goods under the customs procedure of temporary import (admission) or 
temporary export;  
3)  the placement under the customs procedure of customs warehouse of the goods which cannot 
be put in a customs warehouse due to their large dimensions  or special conditions of loading, 
unloading and/or storage if the storage of such goods is going to be in places other than 
customs warehouses;  
4)  the temporary storage of goods:  
a)  on premises, in warehouses, open -air grounds and other areas of the consignee of the 
goods;  
b) in other places defined by acts of the Government of the Russian Federation;  
c)  in the places of unloading and re -loading (transhipment) of the goods within the bounds 
of the area of a sea (river) port in the cases defined by th e federal executive body 
carrying out the functions of state policy elaboration and normative legal regulation in 
the sphere of customs affairs;  
5)  the grant of a respite or an instalment payment schedule for the payment of taxes;  
6)  the filing of a peti tion for suspension of implementation of a decision of a customs body in the 
sphere of customs affairs aimed at collection of the customs payments payable in connection 
with the adoption thereof - from which an appeal has been taken in the procedure envisa ged 
Chapter 51 of this Federal Law;  
7)  In the cases envisaged by federal laws and acts of the Government of the Russian Federation.  
2. No security is required for execution of such duty in other cases when the duty to pay customs 
duties and taxes comes in to being.  
3. With the exception of the cases specified in Part 8 of this article, no security shall be provided for 
execution of the duty to pay customs duties and taxes in the cases established by international 
treaties and acts in the sphere of customs r egulation, acts of the President of the Russian Federation, 
the Government of the Russian Federation, and also in respect of:  
1)  the aircraft and sea vessels imported by organisations for the purposes of pursing economic 
activity, provision of transport s ervices in accordance with the customs procedure of 
temporary import (admission) or imported into the charter (contributed) capitals of 
enterprises with foreign investments, or the aircraft imported in accordance with the customs 
procedure of clearance for  internal consumption, when such goods are conditionally cleared 
with the use of Subitem 1 of Item 1 of Article 126 of the Code of the Union;  G/VAL/N/1/RUS/4  
 
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  2)  the aviation engines, the spare parts and equipment required for the normal operation of 
aircraft and for ensu ring flight safety imported by organisations for the purposes of repair and 
maintenance of aircraft in accordance with the customs procedure of temporary import 
(admission) or in the event of conditional clearance of such goods in accordance with the 
application of Subitem 1 of Item 1 of Article 126 of the Code of the Union;  
3)  commercial and scientific specimens in the event of their temporary import (admission) and/or 
temporary export by scientific organisations;  
4)  the technological equipment (in parti cular components and spare parts for it) whose import is 
not subject to taxation with value added tax in accordance with the legislation of the Russian 
Federation on taxes and fees;  
5)  the natural gas exported by pipeline for storage in underground storag e facilities located 
outside the territory of the Russian Federation, or fed in a gas transport system for the 
purposes of ensuring the technological process of transportation in accordance with the 
customs procedure of temporary export;  
6)  the goods whos e declarants simultaneously meet the following requirements:  
a)  the aggregate amount of the duty to pay federal taxes and customs payments, 
safeguard, anti -dumping and countervailing duties that has been executed by the 
declarant for the three calendar ye ars preceding the year in which the declaration 
concerning the goods is filed makes up at least 7,000,000,000 roubles;  
b)  the aggregate value of the declarant's assets according to bookkeeping (financial) 
statements for the preceding calendar year exceeds  10-fold and more the amount of 
the security for execution of the duty to pay customs duties, taxes, safeguard, anti -
dumping and countervailing duties;  
c)  at the time of taking the decision on clearance of the goods in accordance with the 
declared customs  procedure in respect of the declarant the following does not exist: 
judgements in cases of administrative offences in the sphere of customs affairs which 
have become final and were not executed within the established by term;  
d)  at the time of taking of the decision on clearance of the goods in accordance with the 
declared customs procedure the declarant does not have the duty to pay customs 
duties, taxes, safeguard, anti -dumping and countervailing duties which was not 
discharged within the term establish ed by Part 19 of Article 73 of this Federal Law;  
7)  the foreign goods imported into the customs territory of the Union and placed under the 
customs procedure of clearance for internal consumption with the use of privileges for the 
payment of import custom s duties and taxes within the framework of a production sharing 
agreement;  
8)  the goods for which the amount of security for execution of the duty to pay customs duties 
and taxes does not exceed the amount equivalent to 500 euros at the official exchange rate 
of the foreign currency to the rouble of the Russian Federation established by the Central Bank 
of the Russian Federation effective as of the date of registration of a declaration concerning 
the goods, and if a declaration concerning the goods is not filed, as of the date of the decision 
on non -provision of a security.  
4. Before or on 30 April of each year for the purposes of application of Item 6 of Part 3 of this article 
the federal executive body carrying out the functions of control and supervision  in the sphere of 
customs affairs shall provide information to the customs bodies about the declarants whose 
aggregate amounts of the duty to pay federal taxes and of customs payments, safeguard, 
anti-dumping and countervailing duties that has been execute d for the three preceding calendar 
years makes up at least 7,000,000,000 roubles, and also on the aggregate value of these persons' 
assets.  
5. The procedure for provision of information by the declarants on the value of assets shall be 
established by the federal executive body carrying out the functions of control and supervision in 
the sphere of customs affairs.  
6. Information on the aggregate amount of the duty to pay federal taxes that has been executed by 
the declarant for the three preceding calendar years shall be provided before or on April 15 of each 
year to the federal executive body carrying out the functions of control and supervision in the sphere 
of customs affairs, and the federal executive body carrying out the functions of control and 
supervision in the sphere of taxes and fees within the framework of interaction and cooperation of 
customs and tax bodies in accordance with Article 222 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  7. In the event of filing of declarations concerning goods from 1 January through 30 April for the 
purposes of application of Item 6 of Part 3 of this article one shall use data as of 31 December of 
the year preceding the year in w hich information was updated as concerning the value of assets and 
the aggregate amount of the duty to pay federal taxes and of customs payments, safeguard, 
anti-dumping and countervailing duties which was executed for the three preceding calendar years. 
In the event of filing of declarations concerning goods in the period from 1 May through 31 December 
for the purposes of application of Item 6 of Part 3 of this article one shall use data as of 31  December 
of the year preceding the year in which the declara tions were filed.  
8. The customs bodies shall take a decision on the need for provision of a security for execution of 
the duty to pay customs duties and taxes in respect the goods listed in Items 1 - 3 of Part 3 of this 
article if:  
1)  the payer has been pursuing foreign economic activity for less than one year;  
2)  the payer did not execute the duty to pay customs duties and taxes and to make other 
payments for the collection of which the customs bodies are responsible within the term 
established by Part 19 of Article 73 of this Federal Law;  
3) if the payer has the non -discharged duty to pay an administrative fine imposed under a 
judgement - that has become final - in a case of the administrative office for which liability is 
envisaged by Chapter 16 of the  Code of Administrative Offences of the Russian Federation, 
except for cases when the term for performance under a judgement on imposition of an 
administrative fine has not expired.  
9. When goods are cleared before the filing of a declaration concerning th e goods in accordance with 
Article 120 of the Code of the Union a security for execution of the duty to pay customs duties and 
taxes shall not be provided for the goods specified in Subitems 1 -4 of Item 14 of Article 120 of the 
Code of the Union, aviation engines, the spare parts and equipment required for the normal 
operation of aircraft and for ensuring flight safety imported by organisations for the purposes of 
repair and maintenance of aircraft, and also in respect of the goods in respect of which custo ms 
operations are carried out - on behalf and on instructions of the declarant - by a customs 
representative that has together with such declarant according to Article 405 of the Code of the 
Union the solidary duty to pay customs duties and taxes, given th e observance of the conditions 
established by Part 13 of this article, or the declarants of such goods meet the requirements 
established by Item 6 of Part 3 of this article.  
10. If goods are cleared before the completion of the check of customs and other d ocuments and/or 
information in accordance with Article 121 of the Code of the Union and/or a customs expert 
examination is ordered in accordance with Article 122 of the Code of the Union no security shall be 
provided for execution of the duty to pay custom s duties and taxes in the cases envisaged by said 
articles of the Code of the Union, and also in the following cases:  
1)  customs operations in respect of the moved goods on behalf and on instructions of the 
declarant shall be carried out by the customs re presentative having according to Article 405 
of the Code of the Union with such declarant the solidary duty to pay customs duties and 
taxes, given the observance of the conditions established by Part 13 of this article;  
2)  the declarants of the moved good s meet the requirements established by Item 6 of Part 3 of 
this article.  
11. When goods are moved under the customs procedure of processing outside the customs territory 
no security shall be provided for execution of the duty to pay export customs duties, if the declarant 
of the goods is the person that has obtained a permission to process the goods that complies with 
the conditions established by Item 6 of Part 3 of this article.  
12. In the event of the placement under the customs procedure of customs tran sit for carriage on 
board a water vessel of the foreign goods which have been earlier placed under the customs 
procedure of customs warehouse and cleared as stores no security shall be provided for execution 
of the duty to pay import customs duties and tax es on the condition that the declarant of such goods 
is the possessor of a customs warehouse, and at the application of the customs procedure of customs 
transit the details established by the federal executive body carrying out the functions of state polic y 
elaboration and normative legal regulation in the sphere of customs affairs were observed in 
accordance with Part 2 of Article 116 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  13. In the case mentioned in Item 1 of Part 10 of this article no security shall be provided for 
execu tion of the duty to pay customs duties, taxes, safeguard, anti -dumping and countervailing 
duties to the customs body on an application of a customs representative, given the simultaneous 
observance of the following conditions:  
1)  the amount of the duty to  pay customs duties, taxes, customs fees, safeguard, anti -dumping 
and countervailing duties of the persons represented by the customs representative for which 
no security has been provided in accordance with Part 10 of this article, and which has not 
been terminated and has not been discharged as of the time of receipt by the customs body 
of the customs representative's application specified in Paragraph 1 of this part, except as 
otherwise established by the federal executive body carrying out the functions  of state policy 
elaboration and normative legal regulation in the sphere of customs affairs, does not exceed:  
a)  in 2018  - 20 per cent of the amount of the security for execution of the duties of the 
legal entity pursuing activities in the sphere of cust oms affairs that has been accepted 
by the customs body for the purposes of observance of the condition for inclusion of 
said person in the register of customs representatives;  
b) in 2019  - 35 per cent of the amount of the security for execution of the duti es of the 
legal entity pursuing activities in the sphere of customs affairs accepted by the customs 
body for the purposes of observance of the condition for inclusion of said person in the 
register of customs representatives;  
c)  in 2020 and subsequent yea rs - 50 per cent of the amount of the security for execution 
of the duties of the legal entity pursuing activities in the sphere of customs affairs 
accepted by the customs body for the purposes of observance of the condition for 
inclusion of said person in  the register of customs representatives;  
2)  the effective term of the security for execution of the duties of the legal entity pursuing 
activities in the sphere of customs affairs does not expire less than three months after the 
established by due date o f execution of the duty to pay customs duties, taxes, customs fees, 
safeguard, anti -dumping and countervailing duties or the date of onset of the event with which 
the execution of the duty to pay customs duties, taxes, customs fees, safeguard, anti -dumping  
and countervailing duties is connected;  
3)  the observance of other conditions, if they have been established by the federal executive 
body carrying out the functions of state policy elaboration and normative legal regulation in 
the sphere of customs affa irs. 
14. The procedure for the interaction of the customs body and the customs representative for the 
purposes of implementing this part, that includes the term for such interaction, the form of and the 
procedure for completing an application of the custom s representative concerning the non -provision 
of a security for execution of the duty to pay customs duties and taxes, the form of and the procedure 
for completion of the customs document drawn up by the customs body according to the results of 
said applic ation of the customs representative shall be established by the federal executive body 
carrying out the functions of state policy elaboration and normative legal regulation in the sphere of 
customs affairs.  
15. The format and structure of the documents spe cified in Part 14 of this article shall be defined by 
the federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs.  
16. The customs body's decision on the need for provision of a security for execution of the duty to 
pay customs duties and taxes specified in Part 8 of this article and taken when goods were being 
declared or cleared before the filing of a declaration concer ning the goods shall be sent to the 
declarant within the term for clearance of the goods in accordance with the procedure for realisation 
of customs operations in cases when declaring and clearing takes place before the filing of the 
declaration concerning  the goods established by in accordance with the Code of the Union and acts 
in the sphere of customs regulation.  
17. The customs body's decision on the need for provision of a security for execution of the duty to 
pay customs duties and taxes mentioned in Part 8 of this article in the case envisaged by Item 4 of 
Part 1 of this article shall be sent to the person which places the goods in temporary storage in the 
procedure established by the federal executive body carrying out the functions of control and G/VAL/N/1/RUS/4  
 
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  supervision in the sphere of customs affairs, with account being taken of the procedure for carrying 
out customs operations that is established by in accordance with Part 7 of Article 91 of this Federal 
Law. 
18. A security for execution of the duty to pay cu stoms duties and taxes shall be provided in the 
currency of the Russian Federation by the persons specified in Item 3 of Article 62 of the Code of 
the Union.  
19. The execution of the duty to pay customs duties and taxes shall be secured by the methods 
envisaged by Subitems 1 -4 of Item 1 of Article 63 of the Code of the Union, in the procedure 
established by Articles 60 - 63 of this Federal Law, except as otherwise envisaged by Part 20 of this 
article, Part 41 of Article 78 or Part 2 of Article 292 of this F ederal Law.  
20. A security for execution of the duty to pay customs duties and taxes shall be provided in the 
form of a money deposit, banker's guarantee or suretyship:  
1)  in the event of grant of a respite or an instalment payment schedule for the paymen t of import 
customs duties;  
2)  in the event of securing the execution of the duty to pay customs duties and taxes in respect 
of goods for personal use;  
3) in the event of clearing goods with the details envisaged by Articles 120 -122 of the Code of 
the Uni on; 
4)  in the cases specified in Items 1 -5 and 7 of Part 1 of this article.  
21. The amount of a security for execution of the duty to pay customs duties and taxes shall be 
defined in accordance with Article 65, Item 2 of Article 146, Item 6 of Article 271  and Item 4 of 
Article 287 of the Code of the Union.  
22. The amount of a security for execution of the duty to pay customs duties and taxes shall include 
the amounts payable customs fees for customs operations, except for cases when such fees have 
been pai d or relief from the payment of customs fees has been granted.  
23. If according to Item 4 of Part 1 of this article a security is required for execution of the duty to 
pay customs duties and taxes the amount of such security shall be defined on the basis o f the 
information available in the application of the person concerned for a permission for the temporary 
storage of the goods and the documents filed jointly with such application, with account being taken 
of the provisions of Items 1 and 3 of Article 65 of the Code of the Union. The rates of customs duties 
and taxes, the official exchange rate of the foreign currency to the rouble of the Russian Federation 
established by the Central Bank of the Russian Federation shall be applied on the day when the 
custo ms body receives the application of the person concerned for a permission for the temporary 
storage of the goods.  
24. The refund a security for execution of the duty to pay customs duties and taxes shall be 
effectuated in the procedure envisaged Articles 6 1-63 and 69 of this Federal Law in the cases 
established by Item 9 of Article 67 of the Code of the Union.  
25. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs  has the right to establish a fixed amount of a security 
for execution of the duty to pay customs duties and taxes in respect of certain types of goods, with 
account being taken of the requirements set out in Items 1 -3 of Article 65 of the Code of the Unio n, 
and in respect of the goods placed under the customs procedure of customs transit, with account 
being taken of the requirements envisaged by Item 2 of Article 146 of the Code of the Union.  
Article 56 . Securing the Execution of the Duty to Pay Safeguard,  Anti-Dumping  
and Countervailing Duties  
1. The execution of the duty to pay safeguard, anti -dumping and countervailing duties shall be 
secured in the cases established by Item 1 of Article 75 of the Code of the Union.  
2. In other cases if the duty to pay safeguard, anti -dumping and countervailing duties comes into 
being no security is required for execution of such duty.  G/VAL/N/1/RUS/4  
 
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  3. In the event of clearance of goods before the filing of a declaration concerning the goods in 
accordance with Article 120 of the Code of the Union no security shall be provided for execution of 
the duty to pay safeguard, anti -dumping and countervailing duties, save the goods specified in 
Subitems 1 -4 of Item 14 of Article 120 of the Code of the Union, also in respect of the goods with 
which customs operations are realised on behalf and on instructions of the declarant by a customs 
representative which has according to Article 405 of the Code of the Union with such declarant the 
solidary duty to pay customs duties and taxes, given the obse rvance of the conditions established 
by Part 13 of Article 55 of this Federal Law, or the declarants of such goods meet the requirements 
established by Item 6 of Part 3 of Article 55 of this Federal Law.  
4. In the event of clearance of goods before the com pletion of the check of customs and other 
documents and/or information in accordance with Article 121 of the Code of the Union, and/or in 
case when a customs expert examination is ordered in accordance with Article 122 of the Code of 
the Union no security shall also be provided for execution of the duty to pay safeguard, anti -dumping 
and countervailing duties, save the cases envisaged by said articles of the Code of the Union, in the 
cases established by Items 1 and 2 of Part 10 of Article 55 of this Federa l Law.  
5. In the case mentioned in Item 1 of Part 10 of Article 55 of this Federal Law no security shall be 
provided for execution of the duty to pay safeguard, anti -dumping and countervailing duties in the 
procedure envisaged by Part 13 of Article 55 of t his Federal Law.  
6. The customs body's decision on the need for provision of a security for execution of the duty to 
pay safeguard, anti -dumping and countervailing duties in the event of declaring of the goods or of 
clearing before the filing of a declaration concerning the goods shall be sent to the declarant within 
the term for clearance of the goods in accordance with the procedure for carrying out customs 
operations in cases when the declaring and clearing precede the filing of the declaration concerning 
the goods establi shed by in accordance with the Code of the Union and acts in the sphere of customs 
regulation.  
7. A security for execution of the duty to pay safeguard, anti -dumping and countervailing duties 
shall be provided in the currency of the Russian Federation by the persons specified in Item 3 of 
Article 62 of the Code of the Union.  
8. The execution of the du ty to pay safeguard, anti -dumping and countervailing duties shall be 
secured by the methods envisaged by Subitems 1 -3 of Item 1 of Article 63 of the Code of the Union, 
in the procedure established by Articles 60 -62 of this Federal Law.  
9. The amount of a s ecurity for execution of the duty to pay safeguard, anti -dumping and 
countervailing duties shall be defined in accordance with Items 4 -7 of Article 75 of the Code of the 
Union.  
10. The refund a security for execution of the duty to pay safeguard, anti -dump ing and countervailing 
duties shall be effectuated in the procedure envisaged Articles 61, 62 and 69 of this Federal Law, in 
the cases established by Item 9 of Article 76 of the Code of the Union.  
Article 57 . Securing the Execution of the Duties of a Legal  Entity Pursuing Activities  
in the Sphere of Customs Affairs  
1. The execution of the duties of a legal entity pursuing activities in the sphere of customs affairs 
shall be secured in the cases established by Articles 402 and 407 of the Code of the Union, and also 
in cases when activities in the sphere of customs affairs are pursued in the capacity of the possessor 
of a temporary storage warehouse, the possessor of a customs warehouse, the possessor of a free 
warehouse and the possessor of a duty -free shop.  
2. A security for execution of the duties of a legal entity pursuing activities in the sphere of customs 
affairs shall be provided in the currency of the Russian Federation by the legal entities seeking the 
pursuance of activities in the sphere of customs  affairs, and by the legal entities pursuing activities 
in the sphere of customs affairs.  
3. If for the provision of a security for execution of the duties of a legal entity pursuing activities in 
the sphere of customs affairs in the form of a banker's gua rantee or a money deposit it is necessary G/VAL/N/1/RUS/4  
 
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  - at inclusion in the register of the persons pursuing activities in the sphere of customs affairs - to 
translate the foreign currency in which the amount of such security is established by into the 
currency of the  Russian Federation, such translation shall be effectuated at the official exchange rate 
of the foreign currency to the rouble of the Russian Federation established by the Central Bank of 
the Russian Federation effective as of the date of registration by t he customs body of the application 
of the legal entity seeking the pursuance of activities in the sphere of customs affairs for inclusion 
in the relevant register.  
4. The execution of duties of a legal entity pursuing activities in the sphere of customs af fairs shall 
be secured by the methods envisaged by Subitems 1 -3 of Item 1 of Article 63 of the Code of the 
Union in the procedure established by Articles 60 -62 of this Federal Law.  
5. The amount of a security for execution of the duties of a legal entity p ursuing activities in the 
sphere of customs affairs shall be defined in accordance with Subitem 2 of Item 1 of Article 402, 
Subitem 2 of Item 1 of Article 407 of the Code of the Union, Part 3 of Article 347, Articles 360, 366 
and 371, Item 1 of Part 3 of A rticle 377 of this Federal Law, with account being taken of the provisions 
of Item 9 of Article 399 of the Code of the Union.  
6. The refund of a security for execution of the duties of a legal entity pursuing activities in the 
sphere of customs affairs sha ll be effectuated in the cases and on the terms envisaged by Item 13 
of Article 399 of the Code of the Union in the procedure envisaged by Articles 61, 62 and 69 of this 
Federal Law.  
7. If in respect of a legal entity pursuing activities in the capacity of  a customs representative 
customs control is being exercised in the form of a customs check, a check of customs and other 
documents and/or information the refund of a security for execution of the duties of the legal entity 
pursuing activities as a customs  representative shall be effectuated after the completion of such 
checks, and if it is necessary to take decisions on the results of such checks in the sphere of customs 
affairs, after the taking of all the decisions in the sphere of customs affairs which have to be taken 
on the results of such checks in accordance with international treaties and acts in the sphere of 
customs regulation, and the legislation of the Russian Federation on customs regulation.  
Article 58 . Securing the Execution of the Duties of an Authorised Economic Operator  
1. A security for execution of the duties of an authorised economic operator shall be provided for 
the purposes of including the legal entity in the register of authorised economic operators with the 
issuance of a Type 1 cer tificate of inclusion in the register of authorised economic operators 
(hereinafter referred to in this article as a certificate), or Type 2 in the case mentioned in Part 12 of 
Article 383 of this Federal Law.  
2. A security for execution of the duties of a n authorised economic operator shall be provided in the 
currency of the Russian Federation by the legal entities seeking inclusion in the register of authorised 
economic operators with the issuance of a Type 1 certificate, or Type 2 in the case mentioned i n 
Part 12 of Article 383 of this Federal Law, and by the legal entities included in such register with the 
issuance of a certificate. In the case envisaged by Part 12 of Article 383 of this Federal Law, a 
security for execution of the duties of an authoris ed economic operator shall also be provided in the 
currency of the Russian Federation by the legal entities seeking inclusion in the register of authorised 
economic operators with the issuance of a Type 2 certificate.  
3. The execution of the duties of an a uthorised economic operator shall be secured by the methods 
envisaged by Subitems 1 -3 of Item 1 of Article 63 of the Code of the Union in the procedure 
established by Articles 60 - 62 of this Federal Law.  
4. The amount of a security for execution of the du ties of an authorised economic operator shall be 
defined in accordance with Items 12 -21 of Article 436 of the Code of the Union, with account being 
taken of the provisions of Item 16 of Article 399 of the Code of the Union.  
5. The amount of the security fo r execution of the duties of an authorised economic operator that is 
provided by the authorised economic operator may be changed in the cases and in the observance 
of the conditions envisaged by Items 13 -21 of Article 436 of the Code of the Union, with acc ount 
being taken of the provisions of Item 16 of Article 399 of the Code of the Union.  G/VAL/N/1/RUS/4  
 
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  6. In the cases envisaged by Items 13 -16 of Article 436 of the Code of the Union the new amount 
of the security for execution of the duties of the authorised economic op erator shall be defined on 
the authorised economic operator's application for change of the amount of security for execution of 
the duties of the authorised economic operator drawn up in an arbitrary form.  
7. The application mentioned in Part 6 of this art icle shall be filed with the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs in the form of 
a document on a paper medium or an electronic document signed with an enhanced approved 
electronic sig nature through the personal area or with the use of the federal state information system 
"The Integrated Portal for State and Municipal Services (Functions)".  
8. The federal executive body carrying out the functions of control and supervision in the sphere  of 
customs affairs shall consider the application specified in Part 6 of this article, and within 15 working 
days after receiving it shall take a decision on modification of the amount of the security for execution 
of the duties of the authorised economic  operator or a decision on refusal to change such amount.  
9. A decision on refusal to change the amount of security for execution of the duties of an authorised 
economic operator shall be taken if:  
1)  the conditions established by Items 13 -16, 18 -21 of Article 436 of the Code of the Union are 
not observed;  
2)  the new amount of the security for execution of the duties of the authorised economic operator 
is going to be below the maximum amount of one of the securities defined by Subitem 2 of 
Item 1 of Art icle 402 and/or Subitem 2 of Item 1 of Article 407 of the Code of the Union, if 
the authorised economic operator simultaneously is pursuing his activity in the capacity of a 
customs representative and/or a customs carrier.  
10. The federal executive body ca rrying out the functions of control and supervision in the sphere of 
customs affairs shall inform the authorised economic operator about refusal to change the amount 
of security for execution of the duties of the authorised economic operator in the form of  a document 
on a paper medium or an electronic document signed with the enhanced approved electronic 
signature of an authorised official through the personal area or with the use of the federal state 
information system "The Integrated Portal for State and Municipal Services (Functions)" within five 
working days after the date of the decision specified in Part 9 of this article, with an indication of the 
reasons for the refusal.  
11. If a decision on change of the amount of the security for execution of the d uties of the authorised 
economic operator is taken the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs shall change said amount to the amount established by 
Items 13 - 16 of Article 436 of the C ode of the Union, on the terms established by said items, and 
if the authorised economic operator is simultaneously included in the register of customs 
representatives and/or the register of customs carriers (is seeking the pursuance of activity in the 
capacity of a customs representative and/or a customs carrier), with account being taken of the 
provisions of Item 16 of Article 399 of the Code of the Union.  
12. The federal executive body carrying out the functions of control and supervision in the sphere o f 
customs affairs shall inform the authorised economic operator about the change in the amount of 
security for execution of the duties of the authorised economic operator in the form of a document 
on a paper medium or an electronic document signed with the  enhanced approved electronic 
signature of an authorised official through the personal area or with the use of the federal state 
information system "The Integrated Portal for State and Municipal Services (Functions)" within five 
working days after the date  of the decision specified in Part 11 of this article.  
13. In the cases envisaged by Item 17 of Article 436 of the Code of the Union the amount of security 
for execution of the duties of the authorised economic operator shall be defined when an application  
for inclusion in the register of authorised economic operators with the issuance of a Type 1 certificate 
is filed by the legal entity being the authorised economic operator holding a Type 2 or 3 certificate.  
14. The change of the amount of security for ex ecution of the duties of an authorised economic 
operator shall be defined by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs on the basis of the amounts of established by G/VAL/N/1/RUS/4  
 
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  Items  13-16 of Arti cle 436 of the Code of the Union, with account being taken of the conditions 
established by said items, and in cases when the authorised economic operator is simultaneously 
included in the register of customs representatives and/or the register of customs carriers, with 
account being taken of the provisions of Item 16 of Article 399 of the Code of the Union.  
15. If the notice envisaged by Item 11 of Article 434 of the Code of the Union is sent to the legal 
entity being the authorised economic operator that holds a Type 2 or 3 certificate such notice shall 
comprise information on the amount of security for execution of the duties of the authorised 
economic operator.  
16. The refund of a security for execution of the duties of an authorised economic operator sh all be 
effectuated in the cases and on the terms envisaged by Item 23 of Article 436 of the Code of the 
Union in the procedure envisaged Articles 61, 62 and 69 of this Federal Law.  
Article 59 . The General Security  
1. The general security may be used in the cases specified in Item 2 of Article 64 of the Code of the 
Union.  
2. A general security may be provided by the persons which carry out several customs operations 
within a certain period. The amount of the general se curity shall be defined by said person on his 
own. 
3. At the discretion of the person specified in Part 2 of this article the general security may be 
provided in the form of a money deposit, suretyship or banker's guarantee.  
4. The procedure for paying (de livering) to the customs body, and its accepting a money deposit, 
banker's guarantee and suretyship is established by Articles 60 -62 of this Federal Law.  
5. The general security accepted by a customs body may be used at any customs body of the 
Russian  Federation within the sum of non -reserved (free) balance of the general security. 
The procedure for using a general security in the case mentioned in Item 4 of Article 64 of the Code 
of the Union, the cases and conditions in which the aggregate amount of the c ustoms duties and 
taxes in respect of which the execution of the duty to pay is secured with such general security 
exceeds the amount of such general security, and the limits of such surplus shall be defined by the 
Government of the Russian Federation.  
6. Keeping record and monitoring the uses of a general security shall be effectuated by means of 
the information system of the customs bodies. The procedure for the actions of customs bodies' 
officials in the course of record -keeping and monitoring the uses o f the general security by means 
of the information system of the customs bodies shall be defined by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs.  
7. Under instructions of the payer of cus toms duties and taxes the customs body at which the 
customs operation takes place shall reserve by means of the information system of the customs 
bodies the amounts of security required in the course of the customs operations for execution of the 
duties to  pay customs duties, taxes, safeguard, anti -dumping and countervailing duties from the 
amount or a part of the amount of the non -reserved general security on the condition that the 
effective term of the banker's guarantee or suretyship contract expires at least three months after 
the date of expiry of the established by due date for execution of the duties to pay customs duties, 
taxes, safeguard, anti -dumping and countervailing duties.  
8. If the secured duty to pay customs duties, taxes, safeguard, anti -dumping and countervailing 
duties has been discharged in full the reserved amount of the general security shall be released 
(reserved) within five working days after the date on which information on the discharge of the 
secured duty comes to the information s ystem of the customs bodies.  
9. In the event of non -discharge in full of the duty to pay customs duties, taxes, safeguard, 
anti-dumping and countervailing duties secured with the general security the customs body collect 
the delivered general security in a ccordance with Chapter 12 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  10. In the event of levy of execution in respect of the general security that has been provided in the 
form of a money deposit the customs body that does the collection shall inform about it the person 
that ha s provided the general security in accordance with Article 76 of this Federal Law.  
11. On an application of the person that has provided the general security filed in the form of a 
document on a paper medium or an electronic document the customs body that has accepted the 
general security shall provide a report on the use of the general security in writing or electronic form 
through the personal area for up to three years preceding the filing of the application. Said 
application in the form of a document on  a paper medium shall be drawn up in an arbitrary form.  
12. The form, format and structure of the application for provision of a report on the use of a general 
security in the form of an electronic document, a list of the details the application has to com prise, 
the procedure for filling it in and submitting to the customs body shall be defined by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs.  
13. The form, format and structure of a report on the use of a general security, the procedure and 
term for the dispatch thereof to the person that has provided the general security in the form of a 
document on a paper medium or an electronic document through the personal area shall be defined 
by the f ederal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs.  
Article 60 . The Money Deposit  
1. In the cases envisaged by the Code of the Union and this Federal Law, the execution of duties 
may be secured with a money deposit.  
2. A money deposit shall be provided by means of using the advance payments setting off the 
security for execution of the du ties. 
3. In the event of absence in the place of realisation of customs operations that is located at a check -
point on the State Border of the Russian Federation of a cashier's desk of a customs body, credit 
institutions or the possibility of making a mone y deposit with the use of software and/or hardware 
(apparatuses) within the framework of the payment system whose operator is the customs payments 
operator a money deposit for goods for personal use may be delivered in cash directly to an 
authorised offici al on the condition that an agreement on full individual liability in accordance with 
the legislation of the Russian Federation has been concluded by the customs body with him.  
4. No interest shall accrue on the amounts of a money deposit, except for the c ases established by 
Part 12 of Article 69 of this Federal Law.  
5. In the event of acceptance of a money deposit a customs receipt for the amount of the accepted 
money deposit shall be sent by the customs body within two working days after the date of 
accep tance of the money deposit to the person to the person that has provided the money deposit.  
6. In the event of a default on execution or the improper execution of the duty to pay customs 
duties, taxes, customs fees, safeguard, anti -dumping and countervaili ng duties that is secured with 
a money deposit the payable amounts of customs duties and taxes, customs fees, safeguard, anti -
dumping and countervailing duties, penalties, interest shall be collected by the customs bodies by 
means of collecting the money d eposit in the procedure established by this Federal Law, with account 
being taken of the provisions of Chapter 11 and of Article 77 of the Code of the Union.  
7. A money deposit depending on the secured duties shall be provided:  
1)  to the customs body desi gnated by Item 4 of Article 62, Item 7 of Article 146, Item 4 of 
Article  271, Item 3 of Article 399 and Item 3 of Article 436 of the Code of the Union or by 
Part 2 of Article 292 of this Federal Law;  
2)  to the customs body in the place where the person ha s registered for taxation purposes - for 
the money deposit provided as a general security.  G/VAL/N/1/RUS/4  
 
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  8. The refund of a money deposit shall take place in the cases and in the procedure which are 
established by Item 9 of Article 67 and Item 9 of Article 76, Item 13 o f Article 399 and Item 23 of 
Article 436 of the Code of the Union, and also Articles 69 and 70 of this Federal Law.  
9. The money deposit that has been accepted by the customs body, except for the money deposit 
provided as a general security, may be used to  set off the execution of the duty to pay customs 
duties, taxes, safeguard, anti -dumping and countervailing duties and customs fees in respect of the 
goods for which said duty has been secured with this money deposit.  
10. The use of a money deposit by the person that has provided the money deposit for setting off 
the execution of the duty to pay customs duties, pledges, safeguard, anti -dumping and 
countervailing duties and customs fees shall be based on instructions of that person. The following 
is deemed a s said instructions: the filing by the person that has provided the money deposit, or on 
behalf thereof of a customs declaration, an adjustment of a declaration concerning the goods or 
another document in which information on a customs receipt is provided according to the established 
by procedure.  
11. The balance of a money deposit is subject to be accepted as setting off advance payments in 
accordance with Article 69 of this Federal Law.  
Article 61 . The Banker's Guarantee  
1. In the cases envisaged by the C ode of the Union and this Federal Law the execution of duties may 
be secured with a banker's guarantee.  
2. By virtue of a banker's guarantee a bank, the Vnesheconombank, the Eurasian Development Bank 
(hereinafter referred to as "guarantors") undertake for the customs bodies (beneficiary) to execute 
in full the duty of the payer (principal), and in the cases envisaged by the Code of the Union and 
this Federal Law, the duty of another person (principal) to pay customs duties, taxes, customs fees, 
safeguard, a nti-dumping and countervailing duties, if the payer (another person) fails to pay when 
due the payable amounts of customs duties, taxes, customs fees, safeguard, anti -dumping and 
countervailing duties, penalties, interest in accordance with the terms of th e guarantor's undertaking 
to pay a sum of money on a demand of the customs body for payment of that sum.  
3. The legal relations appearing when the banker's guarantee is accepted as a method of securing 
the execution of duties are subject to the provisions of the civil legislation of the Russian Federation, 
the legislation on the electronic signature and of this Federal Law.  
4. For the purpose of securing the execution of duties the customs bodies shall accept the banker's 
guarantees issued by the banks incl uded in the register of the banks having the right to issue 
banker's guarantees (hereinafter referred to in this chapter as the register), and also the banker's 
guarantees issued by the Vnesheconombank or the Eurasian Development Bank. The register shall 
be kept by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
5. A banker's guarantee issued by the Vnesheconombank or the Eurasian Development Bank shall 
be accepted by the customs body, given  the observance of the conditions established by this article, 
unless the maximum amount of one banker's guarantee and the maximum amount of all 
simultaneously effective banker's guarantees of the Vnesheconombank or the Eurasian Development 
Bank establishe d by the Government of the Russian Federation has been exceeded, and also unless 
there exist the grounds envisaged by Items 3 -7 of Part 18 and by Part 19 of this article.  
6. A banker's guarantee shall be delivered to the customs body in the form of a document on a paper 
medium or an electronic document signed with the enhanced approved electronic signature of the 
person entitled to sign banker's guarantees on behalf of the gu arantor.  
7. The banker's guarantee shall comprise information on:  
1)  the clause according to which the discharge of the guarantor's obligations under the banker's 
guarantee is the actual crediting of monetary funds to the account of the Federal Treasury;  G/VAL/N/1/RUS/4  
 
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  2)  the reduction of the amount of the guarantor's obligations under the banker's guarantee with 
the sum of the payment effectuated by the guarantor under the banker's guarantee. The sum 
of payment whereby the amount of the guarantee is reduced does not in clude the amounts of 
forfeit money paid by the guarantor in connection with a delay in the execution of the 
obligations under the banker's guarantee;  
3)  the guarantor's duty to pay to the customs body a forfeit money at the rate of 0.1 per cent of 
the sum  payable, per each calendar day of the delay in the execution of obligations under the 
banker's guarantee;  
4)  the taking of measures by the customs body for collecting from the guarantor of the sums for 
which the duty to pay them is secured with the banker's guarantee, in the procedure and 
within the term which are envisaged by Articles 75 and 80 of this Federal Law in the event of 
their default on paying when due under a demand for payment of a sum of money under the 
banker's guarantee that is sent b efore the expiry of the effective term of the banker's 
guarantee;  
5)  the fact that the banker's guarantee cannot be withdrawn or modified by the guarantor.  
8. If a banker's guarantee is provided as a general security the beneficiary under such banker's 
guarantee shall be customs bodies.  
9. On the day when a banker's guarantee is submitted to the customs body it shall have come into 
force, except as otherwise envisaged by Part 10 of this article.  
10. It is admissible that a banker's guarantee be submitted t o the customs body and be accepted 
by it before it enters into force for the purposes of observing the condition of continuous nature of 
the security for execution of the duties envisaged by Item 4 of Article 63, Item 9 of Article 399 and 
Item 9 of Article  436 of the Code of the Union, provided the difference between the date of provision 
of the banker's guarantee to the customs body and the date on which it becomes effective does not 
exceed 90 calendar days, and the effective term of the security - accepte d earlier - for execution of 
the duties does not expire earlier than one day before the entry of the banker's guarantee in force.  
11. A banker's guarantee depending on the secured duties shall be provided:  
1)  to the customs body designated by Item 4 of Ar ticle 62, Item 7 of Article 146, Item 4 of 
Article  271, Item 3 of Article 399, Item 3 of Article 436 of the Code of the Union or by Part 2 
of Article 292 of this Federal Law;  
2)  to the federal executive body carrying out the functions of control and super vision in the 
sphere of customs affairs, for a banker's guarantee submitted as a general security.  
12. The banker's guarantee issued in the form of an electronic document signed with an enhanced 
approved electronic signature shall be submitted to the custo ms body by the guarantor in accordance 
with the procedure envisaged by Part 32 of this article.  
13. The banker's guarantee issued in the form of a document on a paper medium shall be submitted 
to the customs body by the principal with a cover letter. Toget her with the original banker's 
guarantee the principal shall provide the original or notarised copies of documents acknowledging 
the relevant powers of the persons who have signed the banker's guarantee, and a card - attested 
in the established by procedur e - bearing specimens of said persons' signatures, and an imprint of 
the seal (if a seal is available) of the guarantor that has issued the banker's guarantee, or a notarised 
copy of such card. If said documents and card have been earlier submitted to that  customs body 
they shall not be submitted.  
14. The customs body shall accept the banker's guarantee so provided or refuse to accept it within:  
1)  five working days after the date of receipt thereof - for a banker's guarantee prepared in the 
form of a docu ment on a paper medium;  
2)  the one working day following the date of receipt thereof - for a banker's guarantee prepared 
in the form of an electronic document signed with an enhanced approved electronic signature.  
15. The banker's guarantee shall be accep ted by the customs body, given the observance of the 
conditions established by this article, if the bank that has issued it had been included as of the date 
of receipt of said banker's guarantee by the customs body in the register and if the maximum amount  G/VAL/N/1/RUS/4  
 
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  of one banker's guarantee and the maximum amount of all simultaneously effective banker's 
guarantees specified in the register for the given bank have been exceeded, and also the grounds 
envisaged by Parts 18 and 19 of this article do not exist.  
16. If the banker's guarantee is accepted then within two working days after the date of acceptance 
thereof the customs body shall send a customs receipt for the amount specified in the banker's 
guarantee to the principal.  
17. If a banker's guarantee is presented i n the form of an electronic document signed with an 
enhanced approved electronic signature the customs body shall send information about the 
acceptance thereof to the guarantor that has issued the banker's guarantee.  
18. The customs body shall refuse accep ting a banker's guarantee drawn up in the form of an 
electronic document signed with an enhanced approved electronic signature if at least one of the 
following grounds is available:  
1)  the banking transactions licence of the bank that has issued the banke r's guarantee has been 
withdrawn by the Central Bank of the Russian Federation, a receiver has been appointed to 
the bank to manage the credit institution or a moratorium has been imposed on awarding the 
claims of the bank's creditors;  
2)  the bank that ha s issued the banker's guarantee is not available in the register as of the date 
of receipt of said banker's guarantee by the customs body;  
3)  the banker's guarantee does not contain the information envisaged by Part 7 of this article;  
4)  the banker's gua rantee contains erroneous (incorrect, unreliable) information on the 
guarantor, the principal and/or the beneficiary, the secured obligation, if such erroneous 
(incorrect, unreliable) information can ensue the guarantor's refusal to pay under the banker's 
guarantee;  
5)  a default on the observance of the limitation on the maximum amount of one banker's 
guarantee and/or the maximum amount of all the simultaneously effective banker's 
guarantees specified in the register for the bank that has issued the banker 's guarantee, or 
the non -observance of the limitation on the maximum amounts of one banker's guarantee 
and/or the maximum amount of all the simultaneously effective banker's guarantees of the 
Vnesheconombank or the Eurasian Development Bank established by the Government of the 
Russian Federation;  
6)  the banker's guarantee contains reference to the provision by the customs body to the 
guarantor of the documents which are not envisaged by this article;  
7)  the effective term of the banker's guarantee expires  within three months after the established 
by due date for execution of the duty to pay customs duties, taxes, customs fees, safeguard, 
anti-dumping and countervailing duties secured with the banker's guarantee, or the date of 
onset of the event with which  the execution of the duty to pay customs duties, taxes, customs 
fees, safeguard, anti -dumping and countervailing duties is connected.  
19. The customs body shall refuse accepting a banker's guarantee drawn up in the form of a 
document on a paper medium, an d return it to the principal if one of the grounds envisaged by 
Part 18 of this article, and/or one of the following grounds is available:  
1)  information has not been received in electronic form about the issuance of the banker's 
guarantee in accordance with the procedure envisaged by Part 32 of this article from the 
guarantor by the federal executive body carrying out the functions of control and supervision 
in the sphere of customs affairs;  
2)  the banker's guarantee is signed by persons not having rele vant powers and/or by persons 
whose powers to sign the banker's guarantee are not confirmed;  
3)  the imprint of the guarantor's seal on banker's guarantee does not match the imprint of the 
guarantor's seal on the card bearing the specimens of the signature s of the persons who have 
signed the banker's guarantee, and the imprint of the seal (if a seal is available) of the 
guarantor that has issued the banker's guarantee, if the guarantor has a seal;  
4)  there is a discrepancy between the signatures of the per sons who have signed the banker's 
guarantee on the banker's guarantee and the specimens of the persons' signatures available 
on the card bearing the specimens of the signatures of the persons who have signed the 
banker's guarantee, and the imprint of the s eal of the guarantor (if a seal is available) that 
has issued the banker's guarantee;  
5)  a default on observance of other conditions established by this article.  G/VAL/N/1/RUS/4  
 
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  20. The provisions of Item 7 of Part 18 of this article are not applicable to the banker's gu arantees 
securing the execution of the duties of a legal entity pursuing activities in the sphere of customs 
affairs, and/or the duties of an authorised economic operator, and also the banker's guarantees used 
as a general security, or in cases when the du ty to pay customs duties, taxes, customs fees, 
safeguard, anti -dumping and countervailing duties did not come into being.  
21. In the event of refusal to accept the banker's guarantee the customs body shall inform about 
the refusal within the term establish ed by Part 14 of this article in the form of a document on a 
paper medium or an electronic document signed with an enhanced approved electronic signature 
the principal and the guarantor that has issued the banker's guarantee with an indication of the 
reaso ns which have served as ground for the refusal. Simultaneously with the refusal banker's 
guarantee drawn up in the form of a document on a paper medium shall be returned to the principal.  
22. If a banker's guarantee is accepted by the customs body before t he appearance of the duty to 
pay customs duties, taxes, customs fees, the duty to pay safeguard, anti -dumping and 
countervailing duties then the banker's guarantee shall not be used for the purposes of securing the 
execution of such duties, if the effectiv e term of the banker's guarantee expires within three months 
after the date of expiry of the established by due date for the execution of said duties or the date of 
onset of the event with which the execution of the duty to pay customs duties, taxes, custo ms fees, 
safeguard, anti -dumping and countervailing duties is connected.  
23. The customs body that has accepted a banker's guarantee shall send to the guarantor a waiver 
of its rights concerning the banker's guarantee, unless the effective term of such gua rantee has 
been terminated, in the cases established by Item 13 of Article 399 and Item 23 of Article 436 of 
the Code of the Union, and also in cases when the duty to pay customs duties, taxes, customs fees, 
safeguard, anti -dumping and countervailing dutie s whose execution is secured with such banker's 
guarantee has been discharged in full, terminated, or has not come into being or another security 
for execution of the duties has been provided and accepted by the customs body in place of the 
banker's guaran tee. 
24. The customs body's waiver of its rights in respect of the banker's guarantee shall be formalised 
in the form of an electronic document signed with an enhanced approved electronic signature. If the 
banker's guarantee is formalised in the form of a document on a paper medium it shall not be 
returned.  
25. In the event of withdrawal by the Central Bank of the Russian Federation of the banking 
transactions licence of the bank that has issued a banker's guarantee, the appointment of a receiver 
for the ba nk to manage the credit institution and/or the imposition of a moratorium on awarding the 
claims of the bank's creditors the principal shall provide a new security for execution of the duties 
to the customs body within one month after the date of withdrawa l of the licence.  
26. In the event of entry into force of a federal law defining the procedure and the term for winding -
up of the Vnesheconombank the principal shall provide a new security for execution of the duties to 
the customs body within one month af ter the date of entry into force of said federal law.  
27. In the event of entry into force of an international treaty of the Russian Federation defining a 
procedure and term for winding -up of the Eurasian Development Bank the principal shall provide a 
new security for execution of the duties to the customs body within one month after the date of 
entry into force of said international treaty.  
28. Upon the expiry of the term specified in Parts 25 -27 of this article the banker's guarantee is 
terminated.  
29. The maximum amount of one banker's guarantee and the maximum amount of all the 
simultaneously effective banker's guarantees issued by one bank that is included in the register for 
the acceptance of said guarantees by customs bodies shall be established by th e federal executive 
body carrying out the functions of state policy elaboration and normative legal regulation in the 
sphere of customs affairs, depending on the amount of the owner's equity (capital), the values of 
the mandatory standard rates envisaged b y Federal Law No. 86 -FZ of 10 July 2002 on the Central 
Bank of the Russian Federation (the Bank of Russia), and other criteria.  G/VAL/N/1/RUS/4  
 
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  30. The maximum amount of one banker's guarantee and the maximum amount of all the 
simultaneously effective banker's guarantees issued by the Vnesheconombank or the Eurasian 
Development Bank for acceptance of said guarantees by the customs bodies shall be established by 
the Government of the Russian Federation.  
31. Before or on the working day following the date of issuance of a ba nker's guarantee in the form 
of a document on a paper medium the guarantor shall send information in electronic form about the 
issuance of the banker's guarantee to the federal executive body carrying out the functions of control 
and supervision in the sph ere of customs affairs. Said information shall be sent and signed with the 
enhanced approved electronic signature of the person entitled to sign relevant information on behalf 
of the bank.  
32. The sending by banks to customs bodies, and also by customs bod ies to banks of electronic 
documents signed with an enhanced approved electronic signature, and the information in electronic 
form envisaged by this article shall be effectuated in the procedure established by the Central Bank 
of the Russian Federation by agreement with the federal executive body carrying out the functions 
of control and supervision in the sphere of customs affairs. The sending by the Vnesheconombank 
or the Eurasian Development Bank to customs bodies, and also by customs bodies to the 
Vnesh econombank or the Eurasian Development Bank of electronic documents signed with an 
enhanced approved electronic signature, and the information in electronic form envisaged by this 
article shall be effectuated in the procedure established by an agreement of  the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs with the 
Vnesheconombank or the Eurasian Development Bank.  
33. The composition and structure of the information in electronic form sent by ba nks to customs 
bodies, and also by customs bodies to banks that is envisaged by this article shall be established by 
the Central Bank of the Russian Federation by agreement with the federal executive body carrying 
out the functions of control and supervisi on in the sphere of customs affairs. The composition and 
structure of the information in electronic form sent by the Vnesheconombank, the Eurasian 
Development Bank to customs bodies, and also by customs bodies to the Vnesheconombank or the 
Eurasian Develop ment Bank that is envisaged by this article shall be established by an agreement 
of the federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs with the Vnesheconombank or the Eurasian Development Bank.  
34. The banker's guarantee may be used to secure the execution of the duties specified in Item 16 
of Article 399 of the Code of the Union, if it is envisaged by the terms of such banker's guarantee.  
Article 62 . The Suretyship  
1. In the cases envisaged by the Code of the Union and this Federal Law, the execution of duties 
may be secured with a suretyship.  
2. By virtue of the suretyship the guarantor undertakes in respect of the customs bodies to discharge 
in full the duty of the payer, or another person in the cases envisaged by the Code of the Union 
and/or this Federal Law to pay customs duties, taxes, customs fees, safeguard, anti -dumping and 
countervailing duties, if the person defaults on the payment when due the payable amounts of the 
customs duties, ta xes, customs fees, safeguard, anti -dumping and countervailing duties (hereinafter 
referred to as a debtor).  
3. The legal relations appearing when a suretyship is accepted as a method of securing the execution 
of duties are subject to the provisions of the civil legislation of the Russian Federation, the legislation 
on the electronic signature and this Federal Law.  
4. A suretyship shall be made formal in accordance with the civil legislation of the Russian Federation 
by a contract between by the customs body and the guarantor. The guarantors may be the legal 
entities formed in accordance with the legislation of the Rus sian Federation.  
5. The creditor under a suretyship contract shall be customs bodies of the Russian Federation.  
6. A contract of suretyship, the making of amendments thereto and/or addenda thereto may be 
concluded in the form of a document on a paper mediu m or an electronic document signed with the G/VAL/N/1/RUS/4  
 
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  enhanced approved electronic signatures of the parties (authorised representatives of the parties). 
Messages of legal significance within the framework of the suretyship contract may be sent by the 
parties in the  form of a document on a paper medium or an electronic document signed with the 
enhanced approved electronic signature of the party (the authorised representative of the party).  
7. For the purpose of securing the execution of the duty to pay customs duties, taxes, safeguard, 
anti-dumping and countervailing duties of several persons a contract of suretyship for the obligations 
of such persons may be concluded by the federal executive  body carrying out the functions of control 
and supervision in the sphere of customs affairs.  
8. If the debtor defaults on execution of the duties secured with a suretyship the guarantor and the 
debtor shall bear solidary liability.  
9. The person intending  to become a guarantor when the suretyship is chosen as the method of 
securing the execution of duties shall send an offer to the customs body for conclusion of a suretyship 
contract together with a draft suretyship contract and the documents confirming th e powers of this 
person's representative to conclude it.  
10. A draft suretyship contract depending on secured duties shall be submitted to:  
1)  the customs body designated by Item 4 of Article 62, Item 7 of Article 146, Item 4 of 
Article  271, Item 3 of Art icle 399 or Item 3 of Article 436 of the Code of the Union;  
2)  the federal executive body carrying out the functions of control and supervision in the sphere 
of customs affairs, for a suretyship contract used as a general security, and also in cases when 
the suretyship contract secures the execution of the duty to pay customs duties, taxes, 
safeguard, anti -dumping and countervailing duties of several persons.  
11. A suretyship shall be accepted by the customs bodies if one of the following conditions is 
observed:  
1)  the person intending to become the guarantor meets the criteria defined by the Government 
of the Russian Federation;  
2)  the person intending to become the guarantor undertakes to secure the proper performance 
of his duties in respect of the cus toms bodies in the form of a banker's guarantee issued by a 
bank included in the register or Vnesheconombank or Eurasian Development Bank under which 
the beneficiary is the customs body that has concluded the suretyship contract in an amount 
not below the obligations assumed by the guarantor under the suretyship contract. Given that, 
the suretyship contract shall enter into force from the date of provision of said banker's 
guarantee.  
12. In the case mentioned in Item 2 of Part 11 of this article the suretys hip contract shall in particular 
contain a clause for the following:  
1)  the guarantor undertakes to secure the proper execution of his obligations in respect of the 
customs bodies in the form of a banker's guarantee issued by a bank included in the regist er 
or the Vnesheconombank or the Eurasian Development Bank under which the beneficiary is 
the customs body that has concluded the suretyship contract in an amount not below the 
obligations assumed by the guarantor under the suretyship contract;  
2)  the gua rantor grants to the customs body the right to write monetary funds off the guarantor's 
bank account if they cannot be collected under the banker's guarantees provided in accordance 
with Item 1 of this part.  
13. The customs body shall not accept a suretysh ip for securing the execution of the duty to pay 
customs duties, taxes, safeguard, anti -dumping and countervailing duties:  
1)  if the suretyship contract offered for being concluded is submitted to a customs body other 
than the one specified in Part 10 of this article;  
2)  if the suretyship contract offered for being concluded does not contain the provisions 
envisaged by Part 12 of this article in the case mentioned in Item 2 of Part 11 of this article;  
3)  if the effective term of the suretyship contract o ffered for being concluded expires within two 
months after the date of expiry of the established by term for execution of the duties secured G/VAL/N/1/RUS/4  
 
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  with the suretyship, or the date of onset of the event with which the execution of the duty to 
pay customs duties, taxes, customs fees, safeguard, anti -dumping and countervailing duties 
is connected;  
4)  if the documents submitted to the customs body do not confirm the powers of the person who 
has signed the suretyship contract offered for being concluded to conclude s uch contract.  
14. The provisions of Item 3 of Part 13 of this article are not applicable to the suretyship contracts 
securing the execution of the duty to pay customs duties, taxes, safeguard, anti -dumping and 
countervailing duties of several persons or th e execution of the duties of a legal entity pursuing 
activities in the sphere of customs affairs, and/or the duties of an authorised economic operator, 
and also those accepted as a general security.  
15. An offer to conclude a suretyship contract shall be c onsidered by the customs body within 15 
working days after the date of receipt of this offer and the documents attached thereto by the 
customs body.  
16. In the event of conclusion of the suretyship contract the customs body shall send to the 
guarantor with in five working days after the date of conclusion of such contract a customs receipt 
for the amounts specified in the suretyship contract.  
17. In the event of refusal to conclude the suretyship contract the customs body within the term 
established by Part 15 of this article shall notify accordingly the person that has offered to conclude 
the suretyship contract, and indicate the reasons which have served as grounds for the refusal.  
18. The suretyship contract may be rescinded before the due date by agreemen t of the customs 
body and the guarantor in the cases established by Item 13 of Article 399 and Item 23 of Article  436 
of the Code of the Union, and also in cases when the duty to pay customs duties, taxes, customs 
fees, safeguard, anti -dumping and counterv ailing duties whose execution is secured with the 
suretyship contract has been discharged in full, terminated or has not come into being or another 
security has been provided in place of the suretyship and accepted by the customs body for execution 
of the duties.  
19. The customs body shall not bear expenses relating to the conclusion of the suretyship contract.  
20. The model forms and substantial terms of suretyship contracts shall be defined by the federal 
executive body carrying out the functions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs.  
21. The acceptance of a su retyship by the customs bodies, the delivery by the guarantors to the 
customs bodies, and also by the customs bodies to the guarantors, in the form of an electronic 
documents signed with an enhanced approved electronic signature which are envisaged by this  
article shall be effectuated in the procedure established by the federal executive body carrying out 
the functions of control and supervision in the sphere of customs affairs.  
22. The formats, composition and structure of the electronic documents signed w ith an enhanced 
approved electronic signature which are envisaged by this article, and sent by the guarantors to the 
customs bodies, and also by the customs bodies to the guarantors shall be established by the federal 
executive body carrying out the functi ons of control and supervision in the sphere of customs affairs.  
23. The suretyship may be used to secure the execution of the duties specified in Item 16 of 
Article  399 of the Code of the Union, if it is envisaged by the terms of the suretyship contract.  
Article 63 . The Pledge of Property  
1. In the cases envisaged by the Code of the Union, this Federal Law or by the Government of the 
Russian Federation the execution of duties may be secured with the pledge of property.  
2. The pledge of property shall be fo rmalised by a contract between by the customs body and one 
of the persons specified in Item 3 of Article 62 of the Code of the Union (hereinafter referred to as 
a contract of pledge).  G/VAL/N/1/RUS/4  
 
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  3. The legal relations arising from the application of pledge of propert y as a means of securing the 
execution of duties are subject to the provisions of the civil legislation of the Russian Federation and 
of this Federal Law.  
4. The subject of pledge may be the property in respect of which pledge may be established by in 
accordance with the civil legislation of the Russian Federation.  
5. The subject of pledge under a contract between the customs body (pledgee) and the person to 
which the pledged property belongs (pledgor) shall not be the subject of pledge under another 
contra ct, and also:  
1)  property that is located outside the Russian Federation;  
2)  property encumbered with other preceding obligations for the benefit of third persons;  
3)  a perishable merchandise or animals;  
4)  electric, thermal and another type of energy;  
5)  an enterprise;  
6)  a property right (claim);  
7)  securities;  
8)  an outer space object;  
9)  the pledge of goods in circulation;  
10)  the products or production waste whose free sale is prohibited according to the legislation of 
the Russian Federation;  
11)  property collectable according to the legislation of the Russian Federation only under a court 
decision;  
12)  property that is going to be created or acquired by the pledgor in the future;  
13) movable property;  
14)  the specialised equipment whose sa le is restricted or is protracted in terms of time for the 
classification of which as such criteria are defined by the federal executive body carrying out 
the functions of state policy elaboration and normative legal regulation in the sphere of 
customs aff airs; 
15) a merchandise that does not have the status of merchandise of the Union.  
6. Within the entire effective period of the contract of pledge the subject of pledge shall be located 
on the territory of the Russian Federation.  
7. For the purpose of assessing the market value of a subject of pledge an appraisal of the subject 
of pledge shall be carried out in accordance with the legislation regulating the appraising business 
in the Russian Federation.  
8. The appraisal of the subjec t of pledge shall take place within 30 calendar days preceding the date 
of filing of the offer with the customs body for conclusion of the contract of pledge.  
9. The person to which the pledged property belongs in cases when the pledge of property is chose n 
as a means of securing the execution of duties shall send to the customs body that clears the goods, 
or in respect of the goods carried under one transit declaration, to the customs body of departure 
or to the customs body of destination an offer to conc lude a contract of pledge. Submitted together 
with said offer shall be a draft contract of pledge signed and attested by the given person (an 
authorised representative of the given person) in the procedure established by the civil legislation 
of the Russia n Federation, in duplicate as identical copies, documents confirming the powers of the 
given person's representative to conclude the contract of pledge, and documents confirming the 
right of ownership to the subject of pledge, and the market value thereof which may be filed as 
originals or notarised copies.  
10. The draft contract of pledge shall comprise a provision for the following:  
1)  the subsequent pledge of the property pledged to secure the duty to pay customs duties, 
taxes, safeguard, anti -dumping a nd countervailing duties within the effective term of the 
contract of pledge is prohibited;  
2)  the pledgor does not have the right to transfer the pledged property without the consent of 
the pledgee to other persons for temporary possession or use;  G/VAL/N/1/RUS/4  
 
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  3)  the pledgor shall insure at his expense the pledged property no matter if the subject of pledge 
is retained by the pledgor or is transferred to the pledgee;  
4) the pledgor shall carry out an appraisal of the subject of pledge at his expense;  
5)  the replacem ent of the subject of pledge is allowed on the consent in writing of the pledgee 
with another piece of property equal in value, this being formalised by an additional agreement 
to the contract of pledge;  
6)  the pledgor and the pledgee have come to an agre ement on levy of execution in respect of 
the pledged property in an extrajudicial procedure in the event of a default within the 
established by term on execution of the duty to pay customs duties, taxes, customs fees, 
safeguard, anti -dumping and countervai ling duties secured with the pledge of property;  
7)  the sale of the subject of pledge will be effectuated by the federal executive body carrying out 
the functions of management of federal property;  
8)  expenses towards the sale of the subject of pledge sh all be covered with proceeds from the 
sale thereof, and if they are not sufficient, at the expense of the pledgor;  
9)  the effective term of the contract of pledge does not exceed one year.  
11. A contract of pledge may be concluded if the market value of t he subject of pledge exceeds the 
amount of required security for execution of duties by over 20 per cent.  
12. A contract of pledge may be concluded with the subject of pledge being retained by the pledgor 
or with the transfer of the pledged property to the  pledgee. A contract of pledge with the subject of 
pledge being retained by the pledgor if the pledgee has no grounds to believe that the conditions of 
use and disposal of the subject of pledge and of the storage thereof are not going to be observed.  
13. The customs body shall consider the offer for conclusion of a contract of pledge within 15 working 
days after the date of receipt of the given offer and the documents attached thereto by the customs 
body.  
14. For the purposes of confirming the possibility o f sale of the subject of pledge the customs body 
shall send an inquiry to the federal executive body carrying out the functions of management of 
federal property. Attached to the inquiry shall be copies of the documents filed with the customs 
body by the p erson to which the pledged property belongs.  
15. Within 15 working days after the date of receipt of the enquiry specified in Part 14 of this article 
the federal executive body carrying out the functions of management of federal property shall inform 
the customs body that has sent the inquiry about the possibility or impossibility of the sale of the 
subject of pledge for the amount that is equal to the value of the subject of pledge indicated in the 
contract of pledge, or exceeds it.  
16. For the purpose of confirming the information contained in submitted documents, or if submitted 
documents do not meet the requirements of the legislation of the Russian Federation concerning the 
procedure for drawing the up and handing out, contain contradictory or illegible  information the 
customs body has the right to send an inquiry to third persons, and also to state bodies. Within 10 
working days after the date of receipt of the enquiry said persons and state bodies shall provide the 
requested documents and information.  
17. In the cases envisaged by Parts 14 - 16 of this article the term for consideration of the offer for 
conclusion of a contract of pledge shall be suspended after the date of dispatch by the customs body 
to the person of the inquiry about the provision of  required documents and information on the date 
of receipt of a reply or the expiry of the term for receiving a reply. In this case, the total term for 
consideration of the offer for conclusion of a pledge shall not exceed 45 working days.  
18. The customs body shall refuse to conclude a contract of pledge if:  
1)  the conditions established by Parts 4 -10 of this article are not observed;  
2)  the effective term of the contract of pledge offered for being concluded expires within three 
months after the date of  expiry of the established by term for execution of the duties secured 
with the pledge of property, or the date of onset of the event with which the execution of the 
duty to pay customs duties, taxes, customs fees, safeguard, anti -dumping and countervailin g 
duties is connected;  
3)  the subject of pledge is the property listed in Part 5 of this article;  G/VAL/N/1/RUS/4  
 
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  4)  the pledge is suggested to secure the execution of the duties to pay customs duties and taxes 
specified in Part 20 of Article 55 of this Federal Law;  
5)  a statement is received from the federal executive body carrying out the functions of 
management of federal property on the impossibility of sale of the subject of pledge for the 
sum that is equal to the value of the subject of pledge indicated in the con tract of pledge, or 
exceeds it.  
19. In the event of refusal to conclude a contract of pledge the customs body within the term 
established by Part 13 of this article, or in the cases envisaged by Parts 14 -16 of this article within 
the term established by Pa rt 17 of this article, shall inform about such refusal the person that has 
offered to conclude the contract of pledge, with an indication of the reasons which have served as 
ground for the refusal.  
20. In the event of conclusion of a contract of pledge the  customs body shall send a customs receipt 
to the pledgor for the amount specified in the contract of pledge within two working days after the 
date of conclusion of such contract.  
21. In the event of a default on execution of the duties secured with the pl edge of property the 
amounts of payable customs duties, taxes, customs fees, safeguard, anti -dumping and 
countervailing duties, penalties and interest shall be remitted to the account of the Federal Treasury 
on the account of the proceeds received by the f ederal executive body carrying out the functions of 
management of federal property from the sale of the pledged property.  
22. All expenses connected with the conclusion of the contract of pledge, the appraisal of the subject 
of pledge, the expert examinati on thereof and levy of execution in respect of the pledged property 
shall be borne by the pledgor.  
23. Any transactions involving the pledged property may be concluded only by agreement with the 
pledgee and the federal executive body carrying out the funct ions of management of federal 
property.  
24. A contract of pledge may be rescinded before due date by agreement of the pledgor and of the 
pledgee.  
25. The model form and the substantial terms of a contract of pledge shall be defined by the federal 
executive  body carrying out the functions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs, by agreement with the federal executive body carrying out the 
functions of management of federal property.  
Article 64 . Keeping the  Register of the Banks Having the Right to Issue Banker's Guarantees  
1. The inclusion of banks in the register of the banks having the right to issue banker's guarantees 
(hereinafter referred to as the register) shall be effectuated with the conditions env isaged by this 
article being observed.  
2. No payment shall be charged for the provision of the state service of keeping the register of the 
banks having the right to issue banker's guarantees.  
3. For being included in the register a bank shall meet the fol lowing requirements:  
1)  the availability of a banking transactions licence issued by the Central Bank of the Russian 
Federation;  
2)  banking activity has been pursued for at least five years;  
3)  the availability of owner's equity (capital) in an amount o f at least 1,000,000,000 roubles;  
4)  the observance of the mandatory standard rates envisaged by the legislation of the Russian 
Federation on banks and banking business, as of all the accounting dates within the last six 
months;  
5)  a default on taking me asures for financial rehabilitation of the bank on a demand of the Central 
Bank of the Russian Federation;  
6)  non-appointment of a receiver to the bank to manage the credit institution;  G/VAL/N/1/RUS/4  
 
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  7)  the absence of an effective moratorium for the bank on awarding t he claims of creditors of 
the credit institution;  
8)  the absence of the obligations under the banker's guarantees security the execution of duties 
which have not been discharged by the bank;  
9)  the expiry of one year after the repayment the debt owing as  customs payments, penalties 
and interest if the bank has been removed from the register in connection with a default on 
execution of obligations under a banker's guarantee.  
4. For inclusion in the register the bank shall file an application for inclusion in the register with the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs.  
5. Together with the application for inclusion in the register the bank has the right to submit as 
original documents or notarised copies thereof confirming that the bank meets the requirements set 
out in Part 3 of this article, and a document confirming tha t an entry about the legal entity has been 
made in the unified state register of legal entities.  
6. Upon the completion of consideration of the application for inclusion in the register the federal 
executive body carrying out the functions of control and s upervision in the sphere of customs affairs 
shall return the submitted original documents to the applicant on his demand.  
7. Unless the bank provided on its own a document acknowledging that an entry about the legal 
entity had been made in the unified stat e register of legal entities, the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs shall request 
the information on the applicant that is available in the unified state register of legal entities , with 
the use of the unified system of interdepartmental electronic interaction from the federal executive 
body responsible for state registration of legal entities and natural persons as individual 
businessmen.  
8. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall consider the application for inclusion in the register, and within 15 working 
days after the date of receipt thereof shall include the bank in the register or refuse to include  it in 
the register.  
9. Refusal to include in the register shall take place in the following cases:  
1)  the bank does not meet the requirements set out in Part 3 of this article;  
2)  there is a discrepancy between the information that has been declared by the bank and is 
available in the register and the information about the bank that is contained in the unified 
state register of legal entities;  
3)  the term established by Part 7 of Article 66 of this Federal Law has not expired;  
4)  the condition envisage d by Part 8 of Article 66 of this Federal Law is not observed;  
5)  the application for inclusion in the register is drawn up and/or completed in a form other than 
the form endorsed in accordance with Parts 25 and 26 of this article, and/or such application  
is signed by a person who is not authorised.  
10. In the event of inclusion in the register the following shall be defined for the bank: the maximum 
amounts of one banker's guarantee and the maximum amount of all the simultaneously effective 
banker's guara ntees in accordance with a legal act enacted in accordance with Part 29 of Article 61 
of this Federal Law.  
11. For the purposes of amending the register the bank shall file an application for making 
amendments to the register with the federal executive bod y carrying out the functions of control 
and supervision in the sphere of customs affairs. Said application in the form of a document on a 
paper medium shall be drawn up in an arbitrary form.  
12. The federal executive body carrying out the functions of cont rol and supervision in the sphere of 
customs affairs shall consider the application for making amendments to the register, and within 10 
working days after the date of receipt thereof shall make the relevant amendments to the register 
or refuse to make suc h amendments.  G/VAL/N/1/RUS/4  
 
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  13. Refusal to make amendments to the register shall take place if there is a discrepancy between 
the information on the bank that has been modified and the information on the bank that is available 
in the unified state register of legal enti ties, and/or if a change has occurred in the information about 
the bank that is not provided in the register, and also if the application for making amendments to 
the register is signed by a person who is not authorised.  
14. For the purpose of being remove d from the register the bank shall file an application for removal 
from the register with the federal executive body carrying out the functions of control and supervision 
in the sphere of customs affairs. Said application in the form of a document on a pap er medium shall 
be drawn up in an arbitrary form.  
15. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall consider the application for removal from the register, and within 10 working 
days after the date of receipt thereof shall enter the relevant amendments in the register or refuse 
to remove from the register.  
16. Refusal to remove from the register shall take place if the application for removal form the 
register is signed by a person wh o is not authorised.  
17. The applications mentioned in Parts 4, 11 and 14 of this article shall be filed in the form of a 
document on a paper medium or an electronic document signed with an enhanced approved 
electronic signature through the personal area o r with the use of the federal state information system 
"The Integrated Portal for State and Municipal Services (Functions)". Said applications shall be 
signed by the person entitled to act on behalf of the applicant without a power of attorney, or by 
anoth er person having the powers to commit actions on behalf of the applicant.  
18. The bank shall be notified about the results of consideration of the applications specified in 
Parts 4, 11 and 14 of this article in the form of a document on a paper medium or a n electronic 
document signed with the enhanced approved electronic signature of an authorised official of the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs within the term established by for c onsideration of the relevant application. In the event of 
refusal to include in the register, or refusal to make amendments to the register the reasons for the 
refusal shall be additionally indicated.  
19. The Central Bank of the Russian Federation shall mo nthly send information, in particular by 
means of the unified system of interdepartmental electronic interaction, to the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs, about 
the banks which me et the requirements set out in Part 3 of this article, and also the information 
required for setting the maximum amount of one banker's guarantee and the maximum amount of 
all simultaneously effective banker's guarantees for banks.  
20. In the event of disc overy of the circumstances testifying of the non -compliance of a bank included 
in the register with the established by requirements. The Central Bank of the Russian Federation 
shall send such information, in particular by means of the unified system of int erdepartmental 
electronic interaction, to the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
21. While keeping the register the federal executive body carrying out the functions of control and  
supervision in the sphere of customs affairs shall use the information received from the Central Bank 
of the Russian Federation.  
22. For the banks included in the register the federal executive body carrying out the functions of 
control and supervision in  the sphere of customs affairs shall determine - with the frequency 
established by the procedure for keeping the register - the maximum amount of one banker's 
guarantee and the maximum amount of all the simultaneously effective banker's guarantees in 
accor dance with a legal act enacted in accordance with Part 29 of Article 61 of this Federal Law.  
23. The amendments made to the register in as much as it concerns the maximum amount of one 
banker's guarantee and the maximum amount of all simultaneously effecti ve banker's guarantees 
shall enter into force from the first day of the month following the month in which the decision on 
making such amendments is taken.  G/VAL/N/1/RUS/4  
 
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  24. If the maximum amount of one banker's guarantee and the maximum amount of all 
simultaneously eff ective banker's guarantees have been changed for a bank then within three 
working days after the date of such change the federal executive body carrying out the functions of 
control and supervision in the sphere of customs affairs shall inform said bank ab out it in the form 
of a document on a paper medium or an electronic document signed with an enhanced approved 
electronic signature.  
25. The form of the register and the form of the application for inclusion in the register, the procedure 
for keeping the register, in particular the frequency of setting of the maximum amount of one 
banker's guarantee and the maximum amount of all simultaneo usly effective banker's guarantees 
for the banks included in the register, the procedure for control over banks' observance of the 
conditions for inclusion in the register and the duties established by for them shall be endorsed by 
the federal executive bo dy carrying out the functions of state policy elaboration and normative legal 
regulation in the sphere of customs affairs.  
26. The format and structure of the register and of the applications specified in this article shall be 
defined by the federal execut ive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
27. The composition and structure of the information sent by the Central Bank of the Russian 
Federation, in particular by means of the unified system of interdepartmental electronic interaction, 
to the federal executive body carrying out the functions of cont rol and supervision in the sphere of 
customs affairs, and envisaged by this article shall be established by the federal executive body 
carrying out the functions of state policy elaboration and normative legal regulation in the sphere of 
customs affairs by  agreement with the Central Bank of the Russian Federation.  
28. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall make sure the register gets regularly published, at least once a month, on its 
official website on the Internet.  
29. If the Board of Directors of the Central Bank of the Russian Federation has endorsed in keeping 
with Federal Law No. 127 -FZ of 26 October 2002 on Insolvency (Bankruptcy) a plan of participation 
of the Central Ba nk of the Russian Federation in the implementation of measures for preventing the 
bankruptcy of a bank in respect of a bank included in the register as of the date of endorsement of 
such plan then the execution of duties may be secured with banker's guaran tees of such bank 
irrespective of item compliance (non -compliance) with the terms for inclusion of a bank in the 
register established by this article, provided the Board of Directors of the Central Bank of the Russian 
Federation has taken a decision on gua ranteeing the continuous character of the bank's operation. 
In this case, the maximum amount of one banker's guarantee and the maximum amount of all the 
simultaneously effective banker's guarantees issued by such bank for acceptance of said guarantees 
by customs bodies within the term of implementation of the plan of participation of the Central Bank 
of the Russian Federation in the implementation of measures for preventing the bankruptcy of that 
bank shall be defined in accordance with a legal act enacted in accordance with Part 29 of Article 61 
of this Federal Law as of the last quarterly accounting date preceding the date on which said plan 
was endorsed by the Board of Directors of the Central Bank of the Russian Federation.  
30. A bank included in the reg ister as of the date of endorsement by the Board of Directors of the 
Central Bank of the Russian Federation in accordance with by Federal Law No. 127 -FZ of 
26 October  2002 on Insolvency (Bankruptcy) of a plan of participation of the Central Bank of the 
Russian Federation in the implementation of measures for preventing the bankruptcy of that bank 
within the term of implementation of that plan shall not be removed from the register, provided the 
Board of Directors of the Central Bank of the Russian Federatio n has taken a decision on 
guaranteeing the continuous character of that bank's operation.  
31. Information on the fact and the date of endorsement of a plan of participation of the Central 
Bank of the Russian Federation in the implementation of measures for  preventing the bankruptcy of 
a bank included in the register, and information on the fact and the date of adoption by the Board 
of Directors of the Central Bank of the Russian Federation of a decision on guaranteeing the 
continuous character of that banks ' operation within the term of implementation of said plan shall 
be sent by the Central Bank of the Russian Federation to the federal executive body carrying out the G/VAL/N/1/RUS/4  
 
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  functions of control and supervision in the sphere of customs affairs within five working days 
following the date of said decision.  
32. If a bank included in the register as of the date of endorsement in respect of that bank of a plan 
of participation of the Central Bank of the Russian Federation in the implementation of bankruptcy 
prevention m easures had been removed from the register before the date of the decision of the 
Board of Directors of the Central Bank of the Russian Federation on guaranteeing the continuous 
character of operation of such bank within the term of implementation of said plan such bank shall 
be included by the federal executive body carrying out the functions of control and supervision in 
the sphere of customs affairs in the register within five working days following the date on which the 
information specified in Part 31 of this article is received from the Central Bank of the Russian 
Federation. In this case, the maximum amount of one banker's guarantee and the maximum amount 
of all the simultaneously effective banker's guarantees issued by such bank for acceptance of sai d 
guarantees by customs bodies within the term of implementation of the plan of participation of the 
Central Bank of the Russian Federation in the implementation of measures for prevention of the 
bankruptcy of that bank shall be defined in accordance with a legal act enacted in accordance with 
Part 29 of Article 61 of this Federal Law as of the last quarterly accounting date preceding the date 
of endorsement of said plan by the Board of Directors of the Central Bank of the Russian Federation.  
Article 65 . Duties of the Banks Included in the Register, the Vnesheconombank  
and the Eurasian Development Bank  
1. The banks included in the register shall:  
1)  observe a restriction on the acceptance of banker's guarantees by the customs bodies for the 
purposes of sec uring the execution of the duties defined Article 54 of this Federal Law at the 
maximum sum of one banker's guarantee and the maximum amount of all simultaneously 
effective banker's guarantees issued by one bank;  
2)  observe the terms of the banker's guara ntee and obligations under it;  
3)  send information on issued banker's guarantees with the established by term to the federal 
executive body carrying out the functions of control and supervision in the sphere of customs 
affairs in electronic form or in the  form of a document on a paper medium;  
4)  inform the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs about changes in the information contained in the register in respect 
of the given bank, wit hin five working days after the date of onset of the event which have 
ensued the change in the relevant information, or from the day on which the person learned 
about the onset thereof, in the form of a document on a paper medium or an electronic 
document signed with an enhanced approved electronic signature through the personal area 
or with the use of the federal state information system "The Integrated Portal for State and 
Municipal Services (Functions)".  
2. The Vnesheconombank and the Eurasian Developmen t Bank shall:  
1)  observe the restriction on the acceptance of banker's guarantees by the customs bodies for 
the purposes of securing the execution of the duties defined Article 54 of this Federal Law at 
the maximum amount of one banker's guarantee and the  maximum amount of all the 
simultaneously effective banker's guarantees issued by the Vnesheconombank or the Eurasian 
Development Bank that is established by the Government of the Russian Federation;  
2)  observe the terms of the banker's guarantee and the obligations under it;  
3)  send information about issued banker's guarantees within the established by term to the 
federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs in electronic form or in the for m of a document on a paper medium.  
Article 66 . Removing a Bank from the Register, and Suspending and Resuming the Acceptance by 
Customs Bodies of the Banker's Guarantees Issued by the Vnesheconombank and the Eurasian 
Development Bank  
1. A bank shall be rem oved from the register in the following cases:  
1)  the bank has been wound up;  G/VAL/N/1/RUS/4  
 
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  2)  the bank's activities have been terminated by means of re -organisation in the form of 
affiliation thereof to another bank;  
3)  the bank's banking transactions licence has been withdrawn by the Central Bank of the Russian 
Federation;  
4)  the bank does not meet the requirements established by Part 3 of Article 64 of this Federal 
Law; 
5)  the bank has defaulted on executing the duties established by Items 1 and 2 of Part 1 of 
Article 65 of this Federal Law, except for cases when the cap on the maximum amount of all 
simultaneously effective banker's guarantees has been exceeded by the bank due to the 
reduction for it of such maximum amount in accordance with Part 24 of Article 6 4 of this 
Federal Law, and also the bank has defaulted twice or more on executing the duties 
established by Item 3 of Part 1 of Article 65 of this Federal Law;  
6)  the bank has filed an application for removal from the register.  
2. The acceptance by custom s bodies of the banker's guarantees issued by the Vnesheconombank 
or the Eurasian Development Bank shall be suspended by the federal executive body carrying out 
the functions of control and supervision in the sphere of customs affairs in cases when the 
Vnesheconombank or the Eurasian Development Bank have defaulted on observance of the terms 
of the banker's guarantee and/or the obligations under it and/or on observance of a restriction on 
the acceptance of such banker's guarantees by customs bodies for the purposes of securing the 
execution of the duties defined Article 54 of this Federal Law, and also in the event of entry into 
force of the federal law defining a procedure and term for re -organisation of Vnesheconombank, or 
the international treaty defining  a procedure and term for re -organisation of Eurasian Development 
Bank.  
3. Within three working days after the date of removal of a bank from the register in accordance 
with Items 2 -5 of Part 1 of this article the federal executive body carrying out the fu nctions of control 
and supervision in the sphere of customs affairs shall inform about it the bank (its successor) in the 
form of a document on a paper medium or an electronic document signed with an enhanced approved 
electronic signature through the perso nal area or with the use of the federal state information system 
"The Integrated Portal for State and Municipal Services (Functions)" with an indication of the reasons 
for the removal.  
4. Within three working days after the date of the suspension specified  in Part 2 of this article the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs shall inform Vnesheconombank and Eurasian Development Bank about it with an indication 
of the reasons for the suspe nsion.  
5. The acceptance by the customs bodies of the banker's guarantees issued by Vnesheconombank 
and Eurasian Development Bank shall be resumed within 10 working days after the date of 
elimination of the causes which have served as ground for the suspen sion mentioned in Part 2 of 
this article. Within three working days after the date of resumption of acceptance by the customs 
bodies of the banker's guarantees issued by the Vnesheconombank and the Eurasian Development 
Bank the federal executive body carry ing out the functions of control and supervision in the sphere 
of customs affairs shall inform about it the Vnesheconombank and the Eurasian Development Bank.  
6. The removal of a bank from the register, the suspension of acceptance by the customs bodies of  
the banker's guarantees issued by the Vnesheconombank and the Eurasian Development Bank shall 
not terminate the effect of the banker's guarantees issued by a guarantor and accepted by customs 
bodies, and shall not relieve the guarantor from the liability for a default on observance or the 
improper observance of the terms of such banker's guarantees, except as otherwise envisaged this 
Federal Law.  
7. A bank that has been removed from the register in connection with a default on execution of 
obligations unde r a banker's guarantee may be again included in the register one year after the 
discharge of obligations under such banker's guarantee or afterwards.  
8. A bank that has been removed from the register in connection with a default on observance of 
the limita tion on the maximum amount of one banker's guarantee and/or the maximum amount of 
all simultaneously effective banker's guarantees defined in the register for the given bank may be G/VAL/N/1/RUS/4  
 
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  again included in the register on the condition that the causes for removal  from the register get 
eliminated.  
Chapter 11. Refunding (Accepting for Set -Off) Customs Duties and  
Taxes and Other Monetary Funds  
Article 67 . Refunding (Accepting for set -off) Excessively Paid or Excessively Collected Amounts of 
Customs Duties and Taxes and Other Payments for the Collection of Which the Customs Bodies are 
Responsible  
1. The discovery of the fact of excessive payment or excessive collection of an amount of customs 
duties and taxes and other payments for the collection of which the customs bodies are responsible 
shall be established by according to the results of customs control after the clearance of the goods 
and it shall be recorded by the following customs documents with annotations of the customs body's 
authorised officials:  
1)  an adju stment of a declaration concerning the goods;  
2)  an adjustment of a customs credit slip;  
3)  other customs documents confirming that the amount of the monetary funds, actually paid 
(collected) as customs duties and taxes and other payments for the collect ion of which the 
customs bodies are responsible exceeds the amount - computed and payable - of customs 
duties and taxes and other payments for the collection of which the customs bodies are 
responsible in accordance with international treaties and acts in the sphere of customs 
regulation and the legislation of the Russian Federation.  
2. The date of discovery of the fact of excessive payment or excessive collection of the amounts of 
customs duties and taxes and other payments for the collection of which the customs bodies are 
responsible is the date of registration by the customs body of the documents specified in Part 1 of 
this article.  
3. The refund (set -off) of excessively paid or excessively collected amounts of customs duties and 
taxes and other payments  for the collection of which the customs bodies are responsible shall be 
effectuated by the customs bodies designated by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs in particular accordi ng to the 
place of registration with taxes bodies of the payer (the person bearing solidary duty) in the form of 
acceptance thereof within three working days after the day following the date discovery of the fact 
of excessive payment or excessive collectio n for setting off advance payments:  
1)  of the payer in cases when the customs duties and taxes and other payments whose collection 
is vested in the customs bodies were paid by the payer or by the customs representative at 
the declaring of the goods;  
2)  of the payer in cases when customs duties and taxes and other payments whose collection is 
vested in the customs bodies were collected in accordance with Chapter 12 of this Federal Law 
from the payer or from the customs representative that did declaring fo r customs purposes;  
3)  of the person from which - in accordance with Chapter 12 of this Federal Law - the customs 
duties and taxes and other payments whose collection is vested in the customs bodies have 
been collected, if they were collected to set off t he execution of the duty to pay customs duties 
and taxes and to make other payments for the collection of which the customs bodies are 
responsible, that was not discharged when due by the person in which such duty was vested.  
4. The customs body doing the refund (set -off) of excessively paid or excessively collected amounts 
of customs duties and taxes and other payments for the collection of which the customs bodies are 
responsible, before or on the working day following the date of refund (acceptance for) setting off 
the advance payments of excessively paid or excessively collected amounts of customs duties and 
taxes and other payments for the collection of which the customs bodies are responsible, shall inform 
in the form of an electronic document signed w ith an enhanced approved electronic signature 
through the personal area the person whose advance payments have been set off about the set -off 
that has been effectuated.  
5. Provision of information to the person that has paid the customs duties and taxes an d other 
payments for whose collection the customs bodies are responsible, if they have been paid in G/VAL/N/1/RUS/4  
 
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  accordance with Part 2 of Article 30 of this Federal Law, and also if declaring for customs purposes 
is done in writing shall be effectuated in writing with in five working days after the day following the 
date of acceptance for setting off the advance payments of excessively paid or excessively collected 
amounts of customs duties and taxes and other payments for the collection of which the customs 
bodies are responsible.  
6. The form, format and structure, and also the procedure for dispatch of the notice of refund 
(acceptance for set -off) shall be endorsed by the federal executive body carrying out the functions 
of control and supervision in the sphere of customs affairs.  
7. A notice about the refund (set -off) shall comprise information about the completed refund (set -off) 
and another information required for provision of information to the person about the effectuated 
refunds (set -off). 
8. A notice about the refund (set -off) may be sent to the address of the natural person by post as 
an advice -of-receipt registered letter.  
9. If the notice about the refund (set -off) is sent by post as an advice -of-receipt registered letter it 
shall be deemed received upon the expiry of six ca lendar days after the day following the date of 
dispatch of the registered letter.  
10. If the person in respect of whose advance payments a refund (set -off) has taken place is not a 
payer of customs duties and taxes and other payments for the collection of  which the customs bodies 
are responsible then simultaneously a notice about the refund (set -off) shall be sent to the payer.  
11. In respect of excessively collected amounts of customs duties and taxes and other payments for 
the collection of which the cus toms bodies are responsible interest is payable on the amounts of 
such excessively collected payments. Interest shall accrue from the day following the date collection 
of the payments specified in Part 12 of this article through the date of actual refund ( set-off) at the 
rate of one three hundred sixtieth of the key rate of the Central Bank of the Russian Federation. 
For the calculation of interest there shall be used the key rate of the Central Bank of the Russian 
Federation that was effective in the perio d for which interest is accrued.  
12. The following shall be deemed excessively collected: the amounts of the customs duties and 
taxes and other payments for the collection of which the customs bodies are responsible whose 
collection was effectuated in keep ing with the provisions of Chapter 12 of this Federal Law.  
13. The customs body that has discovered the fact of excessive collection shall notify in writing about 
the amount of interest payable the payer of customs duties and taxes within 10 working days a fter 
the day following the date of actual refund (set -off) of the amounts of excessively collected customs 
duties and taxes and other payments for the collection of which the customs bodies are responsible.  
14. The payment of interest to the persons specif ied in Part 3 of this article shall be effectuated on 
their applications filed with the customs body that administers monetary funds, in the form of a 
document on a paper medium or an electronic document.  
15. The form, format and structure, and also the pr ocedure for filing an application for payment of 
interest shall be endorsed by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
16. At the discretion of the person that has filed an applicat ion for payment interest the payment 
thereof shall be in the form of the acceptance thereof for setting of advance payments within five 
working days after the day following the date of receipt of the application by the customs body, or 
by means of creditin g the monetary funds to the person's bank account within the term established 
by Part 22 of Article 36 of this Federal Law.  
17. In the event of refund (set -off) of excessively collected amounts of the customs duties, taxes, 
safeguard, anti -dumping and coun tervailing duties whose collection was effectuated in accordance 
with Item 3 of Article 69, Item 5 of Article 77, Item 12 of Article 270 of the Code of the Union no 
interest shall accrue.  G/VAL/N/1/RUS/4  
 
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  18. Unless as of the date of filing with the customs body of instruc tions by the payer concerning the 
use of advance payments in accordance with Part 3 of Article 35 or by Part 1 of Article 36 of this 
Federal Law the customs body has done the refund (set -off) into advance payments of the amounts 
of excessively paid of cust oms payments within the term established by Part 3 of this article, interest 
shall accrue. Interest shall accrue from the date of filing by the payer with the customs body of 
instruction on use of advance payments in accordance with Part 3 of Article 35 or  by Part 1 of 
Article  36 of this Federal Law through the date of actual set -off at the rate of one three hundred 
sixtieth of the key rate of the Central Bank of the Russian Federation. For the calculation of interest 
there shall be used the key rate of the  Central Bank of the Russian Federation that was effective in 
the period for which interest accrue. Said interest shall be paid in the procedure envisaged Parts 14 
and 16 of this article.  
19. The refund of other payments for the collection of which the cus toms bodies are responsible 
shall be effectuated in the cases envisaged by this Federal Law and other legislative acts of the 
Russian Federation.  
20. The refund of the amounts of penalties and interest shall be done by the rules established by 
this article . 
Article 68 . Other Cases of Refund (set -off) of Customs Duties, Taxes and  
Other Monetary Funds (Money)  
1. The refund (set -off) of customs duties, taxes and other monetary funds (money) shall be 
effectuated in the cases envisaged by Subitems 2, 3, 5 -7 and  9 of Item 1 of Article 67, Subitems 2, 
4-6 and 8 of Item 3 of Article 76 of the Code of the Union, and also when the temporary periodical 
declaring of goods for customs purposes envisaged Articles 102 and 204 of this Federal Law is 
applied.  
2. The refund (set -off) of customs duties and taxes and other monetary funds (money) in the cases 
envisaged by Subitems 2, 3, 9 of Item 1 of Article 67, Subitems 2 and 8 of Item 3 of Article 76 of 
the Code of the Union shall be effectuated in the procedure e stablished by Article 36 of this Federal 
Law upon the onset of the circumstances in accordance with which customs duties and taxes and 
other monetary funds (money) are subject to refund.  
3. The refund (set -off) of customs duties and taxes and other monetar y funds (money) in the cases 
envisaged by Subitems 5 -7 of Item 1 of Article 67, Subitems 4 -6 of Item 3 of Article 76 of the Code 
of the Union, and also in the event of application of the temporary periodical declaring of goods for 
customs purposes envisage d Articles 102 and 204 of this Federal Law shall be effectuated in the 
procedure established by Article 67 of the Code of the Union upon the onset of the circumstances in 
accordance with which the customs duties and taxes and other monetary funds (money) a re subject 
to refund with account being taken of the details established by Parts 4 and 6 of this article.  
4. The refund (set -off) of customs duties and taxes and other monetary funds (money) in the cases 
envisaged by Subitems 5 -7 of Item 1 of Article 67, Subitems 4 -6 of Item 3 of Article 76 of the Code 
of the Union shall be effectuated within three working days after the date:  
1)  on which the customs body takes a decision on refusal to clear the goods in the cases 
envisaged by Subitem 5 of Item 1 of Artic le 67 and Subitem 4 of Item 3 of Article 76 of the 
Code of the Union;  
2)  on which the customs body takes a decision on withdrawal of the customs declaration and/or 
the cancellation of clearance of the goods in the cases envisaged by Subitem 6 of Item 1 of  
Article 67 and Subitem 5 of Item 3 of Article 76 of the Code of the Union;  
3)  on which amendments are made to the declaration concerning the goods in accordance with 
the procedure established by the Commission in the cases envisaged by Subitem 7 of Item 1 
of Article 67 and Subitem 6 of Item 3 of Article 76 of the Code of the Union.  
5. A decision (permission) on amending a declaration concerning goods in the cases envisaged by 
Item 3 of Part 4 of this article shall be taken by the customs body within 15 wo rking days after the 
date on which the declarant files - after the clearance of the goods in accordance with customs 
procedure of re -import or customs procedure of re -export - an adjustment form properly completed G/VAL/N/1/RUS/4  
 
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  in accordance with the procedure establish ed by the Commission for the declaration concerning the 
goods, unless another term is established by is established by the Commission.  
6. The refund (set -off) of customs duties, taxes, safeguard, anti -dumping and countervailing duties 
in the event of appli cation of the temporary periodical declaring of goods for customs purposes 
envisaged Articles 102 and 204 of this Federal Law shall be effectuated within three working days 
after the day following the date of clearance of the goods declared in full declara tions concerning 
the goods in accordance with Parts 15, 19 and 20 of Article 102 of this Federal Law, or for the goods 
moved by pipeline, within three working days after the day following the date clearance of the goods 
declared in full declarations concer ning the goods in accordance with Part 7 or 22 of Article 204 of 
this Federal Law, and/or the date of registration by the customs body of the notice envisaged by 
Part 8 of Article 204 of this Federal Law.  
7. Unless as of the date of filing by the payer wit h the customs body of instructions on use of advance 
payments in accordance with Part 3 of Article 35 of this Federal Law the customs body has done the 
refund (set -off) into advance payments of the amounts of customs duties and taxes and other 
monetary fun ds (money) refundable in accordance with Part 1 of this article, interest shall accrue. 
Interest shall accrue and be paid in the procedure established by Part 18 of Article 67 of this Federal 
Law from the date of filing by the payer with the customs body o f the instructions on use of advance 
payments in accordance with Part 3 of Article 35 of this Federal Law through the date of actual 
set-off. 
Article 69 . The Refund of a Money Deposit  
1. The refund of a money deposit, except for the money deposit paid in a s a general security, shall 
be effectuated in the cases established by Item 9 of Article 67, Item 9 of Article 76, Item 13 of 
Article 399, Item 23 of Article 436 of the Code of the Union, and Part 11 of Article 292 of this Federal 
Law. 
2. The refund of a m oney deposit paid in as a general security shall be effectuated in the cases and 
in the procedure envisaged by Article 70 of this Federal Law.  
3. The refund of a money deposit, in particular of the balance of a money deposit, shall be effectuated 
in the fo rm of acceptance for setting off the advance payments of the person that has delivered the 
money deposit, within five working days after the day following the date of onset of one of the 
circumstances specified in Item 9 of Article 67, Item 9 of Article 76 , Item 13 of Article 399, Item 23 
of Article 436 of the Code of the Union, and also in Part 11 of Article 292 of this Federal Law, unless 
another term is established by Part 9 of this article.  
4. The money deposit shall be used in set -off without the filin g of an application for such set -off by 
the person that has delivered the money deposit, except for the set -off in the case mentioned in 
Part 5 of this article.  
5. If the duty to pay customs duties, taxes, customs fees, safeguard, anti -dumping and 
counterv ailing duties has not come into being the set -off in respect of the money deposit shall be 
effectuated on an application for using in set -off the money deposit filed by the person that has 
delivered the money deposit.  
6. The application for using the money  deposit in set -off shall be filed in the form of a document on 
a paper medium or an electronic document signed with an enhanced approved electronic signature 
through the personal area. Said application in the form of a document on a paper medium shall be 
drawn up in an arbitrary form.  
7. A money deposit shall be used in set -off if an application for such set -off is filed with the customs 
body that has accepted the money deposit, within three years from the day following the date of 
acceptance of the money deposit.  
8. The money deposit shall be used in set -off, if the application for using the money deposit in 
set-off: G/VAL/N/1/RUS/4  
 
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  1)  is filed by a person other than the person that has delivered the money deposit, and/or by a 
person that does not have appropriate powers ; 
2)  is file upon the expiry of the term specified in Part 7 of this article;  
3)  does not comply with the established by form (for an application in the form of an electronic 
document);  
4)  does not contain the information that has to be compulsorily pro vided in the application (for 
an application in the form of an electronic document).  
9. The total term for consideration of an application for using a money deposit in set -off by the 
customs body shall not exceed five working days after the day following t he date of receipt of said 
application by the customs body.  
10. In the event of refusal to use the money deposit to set off advance payments the customs body 
within the term established by Part 9 of this article shall inform the applicant about the refusal  in 
the form of a document on a paper medium or an electronic document signed with an enhanced 
approved electronic signature through the personal area with an indication of the reasons which 
have served as ground for the refusal.  
11. The set -off in respect of a money deposit shall be done in the currency of the Russian Federation. 
Interest on the sums accepted for set -off is not payable, and the sums used in set -off shall not be 
indexed, except for the case envisaged by Part 12 of thi s article.  
12. Unless as of the date of filing by the payer of instruction with the customs body by on use of 
advance payments in accordance with Part 3 of Article 35 of this Federal Law the customs body has 
effectuated the refund (set -off) into advance pa yments the refundable amounts of the money deposit 
are subject to interest accrual. Interest shall accrue and be paid in the procedure established by 
Part 18 of Article 67 of this Federal Law.  
13. Upon the expiry of the term specified in Part 7 of this art icle unclaimed amounts of the money 
deposit shall be recorded as part of other non -tax revenues of the federal budget, and shall not be 
subject to refund (set -off) and other disposal for setting off the payment of customs duties, taxes 
and other payments f or the collection of which the customs bodies are responsible.  
14. The form, format and structure of the application for using a money deposit is set -off in the form 
of an electronic document, a list of the details to be included in the application, the pr ocedure for 
filling it in and submitting it to the customs body, the procedure for consideration of the application 
and for informing the applicant about refusal to use the money deposit in set -off shall be defined by 
the federal executive body carrying ou t the functions of control and supervision in the sphere of 
customs affairs.  
Article 70 . The Refund of the Money Deposit Delivered as a General Security  
1. The refund of a money deposit that has been delivered as a general security shall be effectuated 
in the following cases:  
1)  if the person that delivered the money deposit has terminated the use of the general security;  
2) security for the execution of the duty to pay customs duties, taxes, safeguard, anti -dumping 
and countervailing duties has been provi ded by another method in place of the money deposit 
paid in as general security.  
2. In the case envisaged by Item 1 of Part 1 of this article the refund of the money deposit delivered 
as a general security shall be effectuated on the condition that the inf ormation system of the customs 
bodies contains no information about reservation of the amounts of the security required in the 
event of realisation of customs operations for execution of the duty to pay customs duties, taxes, 
safeguard, anti -dumping and co untervailing duties from the amounts of such general security.  
3. The refund of the money deposit delivered as a general security shall be effectuated in the form 
of setting off the advance payments of the person that has delivered the money deposit, on su ch 
person's application for termination of the use of the general security that has been provided in the 
form of a money deposit.  G/VAL/N/1/RUS/4  
 
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  4. The application mentioned in Part 3 of this article shall be filed in the form of a document on a 
paper medium or an electr onic document signed with an enhanced approved electronic signature 
through the personal area. Said application in the form of a document on a paper medium shall be 
drawn up in an arbitrary form.  
5. The money deposit shall be used in set -off if an applicat ion for termination of the use of the 
general security delivered in the form of a money deposit is filed with the customs body that has 
accepted the general security within three years after the day following the date of the last operation 
of reservation o f the general security, given the lack of reserved amounts of the general security.  
6. Unless reservation operations have been realised in respect of the general security, the term for 
filing an application for termination of the use of the general securit y delivered in the form of a 
money deposit shall be counted from the day following the date of acceptance of the money deposit 
as a general security.  
7. The using of the money deposit delivered as a general security for setting off advance payments 
shall n ot take place in the event of default on observance of the condition established by Part 1 of 
this article, and also if the application for termination of the use of the general security delivered in 
the form of a money deposit:  
1)  is filed by a person ot her than the person that has delivered the money deposit, and/or by the 
person that does not have appropriate powers;  
2)  is filed upon the expiry of the term specified in Part 5 of this article;  
3)  does not comply with the established by form (for an app lication in the form of an electronic 
document);  
4)  does not contain the information subject to inclusion in the application (for an application in 
the form of an electronic document).  
8. The total term for consideration by the customs body of an applicat ion for termination of the use 
of the general security delivered in the form of a money deposit shall not exceed five working days 
after the date of receipt of said application by the customs body.  
9. In the event of refusal to use the money deposit delive red as a general security for setting off 
advance payments the customs body shall inform within the term established by Part 7 of this article 
the applicant in the form of a document on a paper medium or an electronic document signed with 
an enhanced appro ved electronic signature through the personal area about the refusal with an 
indication of the reasons which have served as ground for the refusal.  
10. The use of the money deposit delivered as a general security for set -off shall be done in the 
currency o f the Russian Federation. Interest on the sums used in set -off are not payable, and the 
sums used in set -off shall not be indexed.  
11. Upon the expiry of the term specified in Part 5 of this article the unclaimed amounts of the 
money deposit delivered as a  general security shall be recorded as part of other non -tax revenues 
of the federal budget and are not subject to refund (set -off) and other disposal setting off the 
payment of customs duties, taxes and other payments for the collection of which the custo ms bodies 
are responsible.  
12. The form, format and structure of an application for termination of the use of the general security 
delivered in the form of a money deposit filed in the form of an electronic document, a list of the 
details subject to inclus ion in the application, the procedure for filling it in and submitting to the 
customs body, the procedure for consideration of the application, the format and structure of a 
notice on refusal to use the money deposit for set -off shall be defined by the fed eral executive body 
carrying out the functions of control and supervision in the sphere of customs affairs.  
  G/VAL/N/1/RUS/4  
 
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  Chapter 12. Collecting Customs Payments and Other Payments for the Collection of 
Which the Customs Bodies Are Responsible  
Article 71 . General Rules for Collection of Customs Payments and Other Payments for the 
Collection of Which the Customs Bodies Are Responsible  
1. The collection of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties shall be effectuated fr om the payers, the persons which bear the solidary duty with the 
payer to pay customs duties, taxes, safeguard, anti -dumping and countervailing duties (hereinafter 
referred to as persons having the solidary duty), and also through the collection of the goo ds in 
respect of which customs payments, safeguard, anti -dumping and countervailing duties have not 
been paid or have not been paid in full.  
2. The collection of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties shall  be effectuated by the customs bodies designated by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs, in particular 
on the basis of the principle of accounting for taxation purposes of the pa yer (the person having the 
solidary duty).  
3. The collection of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties shall be effectuated through the collection of:  
1)  the monetary funds (precious metals) available in t he bank accounts of the payer (the person 
having the solidary duty);  
2)  the electronic money of the payer (the person having the solidary duty);  
3)  the advance payments of the payer (the person having the solidary duty);  
4)  the customs payments, safegua rd, anti -dumping, countervailing duties, interest and penalties 
which are subject to refund in accordance with Articles 67 and 76 of the Code of the Union;  
5)  a security for execution of the duty to pay customs duties and taxes;  
6)  a security for executi on of the duty to pay safeguard, anti -dumping and countervailing duties;  
7)  a security for execution of the duties of the legal entity pursuing activities in the sphere of 
customs affairs;  
8)  a security for execution of the duties of an authorised econom ic operator;  
9)  the goods in respect of which customs payments, safeguard, anti -dumping and countervailing 
duties have not been paid or have not been paid in full;  
10)  other property of the payer (of the person having the solidary duty).  
4. The collectio n of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties from legal entities and individual businessmen shall be done in the judicial procedure, if in 
the course of application by customs bodies of the collection measur es established by this Federal 
Law such collection has not been done.  
5. The collection of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties from natural persons, except for individual businessmen, shall be done in th e judicial 
procedure, except for the cases established by Parts 10 and 11 of Article 76 of this Federal Law.  
6. Measures for collection of customs payments, safeguard, anti -dumping, countervailing duties, 
interest and penalties shall be applied by the cust oms body upon the expiry of the term for 
performance under a notice (an adjustment for a notice) about the amounts of customs payments, 
safeguard, anti -dumping, countervailing duties, interest and penalties not paid within the established 
by term, except f or cases when according to Item 4 of Article 55 of the Code of the Union, Parts 10 
and 11 of Article 76, by Part 2 of Article 79 of this Federal Law such notice is not sent, and also when 
the payer is a customs body.  
7. If in accordance with this Federal Law by the payer of customs payments, safeguard, 
anti-dumping, countervailing duties, interest and penalties is a customs body, the collection of 
customs payments, safeguard, anti -dumping, countervailing duties, interest  and penalties shall be 
done in the procedure established by the Government of the Russian Federation.  
8. Measures for collection of customs payments, safeguard, anti -dumping, countervailing duties, 
interest and penalties are not applicable:  G/VAL/N/1/RUS/4  
 
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  1)  if the not ice (the adjustment for a notice) about the amounts of customs payments, safeguard, 
anti-dumping, countervailing duties, interest and penalties which were not paid within the 
established by term that is envisaged by Article 73 of this Federal Law is not se nt within three 
years from the date of expiry of the term for payment of customs payments, safeguard, anti -
dumping, countervailing duties, interest and penalties, or the date of discovery of the fact of 
default on the payment thereof in the course of custo ms control after the clearance of the 
goods specified in Subitem 1 of Item 1 of Article 126 of the Code of the Union, or after the 
date of onset of the circumstances in which persons' duty to pay customs payments, 
safeguard, anti -dumping, countervailing du ties, interest and penalties in accordance with 
international treaties and acts in the sphere of customs regulation and/or the legislation of 
the Russian Federation is subject to execution;  
2)  in the cases established by Subitems 2 -5 of Item 4 of Article 68 of the Code of the Union;  
3)  for the period of suspension of implementation of measures for collection of export customs 
duty in the cases established by the Government of the Russian Federation.  
9. The collection of other payments for the collection o f which the customs bodies are responsible, 
except for safeguard, anti -dumping and countervailing duties, shall be done in the cases established 
by the legislation of the Russian Federation, and normative legal acts of the Government of the 
Russian Federat ion in the procedure defined by the Government of the Russian Federation.  
10. The implementation of measures for collection of export customs duty may be suspended by the 
customs body's decision on suspension of the collection of the export customs duty fo r a term of up 
to six months after the date of expiry of the term established by Part 19 of Article 73 of this Federal 
Law. 
11. The form, format and structure of a decision on suspension of the collection of export customs 
duty, and also the procedure and terms for taking a decision on suspension of the collection of export 
customs duty shall be established by the federal executive body carrying out the functions of state 
policy elaboration and normative legal regulation in the sphere of customs affairs.  
12. Before the taking of a decision on suspension of measures for the collection of export customs 
duty the payer (the person having the solidary duty) shall provide a security for execution of the 
duty to pay of export customs duty, except for the case envi saged Item 6 of Part 3 of Article 55 of 
this Federal Law.  
13. The effective term of the security for execution of the duty to pay of export customs duty 
specified in Part 12 of this article shall not be less than the term for which the collection of the ex port 
customs duty has been suspended.  
14. If the declaring of goods for customs purposes is done by an authorised economic operator and 
the effective term of the security for execution of the duties of the authorised economic operator 
expires within the pe riod of suspension of the collection of the export customs duty then a security 
shall be provided before the expiry of said term for execution of the duty to pay the export customs 
duty. 
15. A penalty shall accrue for the period of suspension of collection  of export customs duty in 
accordance with Article 72 of this Federal Law.  
Article 72 . The Penalties  
1. The penalties are the sums of monetary funds established by this article the payer (the person 
having the solidary duty) must pay in the event of a defa ult of execution or the improper execution 
of the duty to pay of customs payments, safeguard, anti -dumping and countervailing duties within 
the term established by the Code of the Union, acts in the sphere of customs regulation and/or the 
legislation of th e Russian Federation on customs regulation.  
2. The duty to pay penalties shall be executed in accordance with Article 30 of this Federal Law. 
The collection of penalties shall be effectuated in accordance with this chapter. The refund of 
penalties shall be  effectuated in accordance with Chapter 11 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  3. The duty to pay penalties shall come into being from the day following the date of expiry of the 
term for execution of the duty to pay of customs payments, safeguard, anti -dumping and 
count ervailing duties established by international treaties and acts in the sphere of customs 
regulation and/or the legislation of the Russian Federation on customs regulation.  
4. The duty to pay penalties shall be terminated in the following cases:  
1)  the dut y to pay the penalties has been discharged;  
2)  the onset of the circumstances specified in Paragraph 3 of Item 4 of Article 57, Paragraph 3 
of Item 6 of Article 74 and Paragraph 3 of Item 3 of Article 270 of the Code of the Union;  
3)  the appearance of th e circumstances with which international treaties and Acts in the sphere 
of customs regulation and/or the legislation of the Russian Federation on customs regulation 
connect the termination of the duty to pay customs payments, safeguard, anti -dumping and 
countervailing duties and interest, apart from the termination of such duty due to the 
discharge thereof;  
4)  the amounts of customs payments, safeguard, anti -dumping and countervailing duties and 
interest have been recognised as uncollectable in the proced ure defined by this Federal Law.  
5. The duty to pay penalties shall be executed simultaneously with the payment of customs 
payments, safeguard, anti -dumping and countervailing duties and interest in full.  
6. The duty to pay penalties shall be executed inde pendently of the application of other measures 
of liability for a breach of international treaties and acts in the sphere of customs regulation and/or 
of the legislation of the Russian Federation.  
7. Penalties shall accrue for each calendar day of delay in  the execution of the duty to pay of customs 
payments, safeguard, anti -dumping and countervailing duties starting from the day following the 
date of expiry of such term, except as otherwise envisaged by Part 28 of Article 76 of this Federal 
Law. 
8. The sum s of penalties shall be computed by means of applying the rates of the penalties and the 
base for the calculation thereof that is equal to the amounts of customs payments, safeguard, 
anti-dumping and countervailing duties for which the duty to pay them has  not been discharged. 
The amount of penalties shall not exceed the amount of the customs payments, safeguard, 
anti-dumping and countervailing duties in connection with a default on execution or the improper 
execution of the duty to make payment in respect of which the penalty has accrued.  
9. It is hereby prohibited to reduce the amounts of accrued penalties and grant a respite or an 
instalment payment schedule for the payment of penalties.  
10. The rate of penalties is equal to one three hundred sixtieth of the key rate of the Central Bank 
of the Russian Federation effective as of the date of application thereof, except as otherwise 
envisaged by Part 11 of this article.  
11. The rate of penalties at one hundredth of the key rate of the Central Bank of the Russian 
Federation effective as of the date of application thereof shall be applied for accrual of penalties in 
the cases defined by Items 4, 5 and 6 of Part 13 and by Part 14 of this article, starting from the day 
following the date preparation of the notice (of the adjustment for a notice) about the amounts of 
customs payments, safeguard, anti -dumping, countervailing duties, interest and penalties not paid 
within the establ ished by term.  
12. Penalties shall accrue in the currency of the Russian Federation.  
13. The customs body shall accrue a penalty on the amounts of customs payments, safeguard, 
anti-dumping and countervailing duties in respect of which the term for executio n of the duty to pay 
them was not observed:  
1)  in the event of calculation of customs payments, safeguard, anti -dumping and countervailing 
duties, if according to the Code of the Union and acts in the sphere of customs regulation such 
calculation is done by the customs body - in the calculation of customs duties, taxes, 
safeguard, anti -dumping and countervailing duties whose form is established by the G/VAL/N/1/RUS/4  
 
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  Commission according to Item 4 of Article 52 of the Code of the Union, in the calculation of 
the customs d uties and taxes levied at uniform rates, or the customs duties and taxes levied 
in the form of an aggregate customs payment (hereinafter referred to in this chapter as "the 
calculation of the customs duties and taxes levied at uniform rates") whose form is  established 
by in accordance with Article 74 of this Federal Law, in an adjustment of a customs credit slip, 
in the application envisaged by Item 4 of Article 277 of the Code of the Union, or in another 
customs document defined by the Commission in accord ance with Item 24 of Article 266 of 
the Code of the Union;  
2)  in the event of amending a declaration concerning goods - in an adjustment of the declaration 
concerning the goods;  
3)  in the event of preparation of a notice (an adjustment for a notice) abou t the amounts of 
customs duties, taxes, safeguard, anti -dumping and countervailing duties, interest and 
penalties not paid within the established by term - in such notice (adjustment for the notice);  
4)  in cases when a decision is taken on collection of c ustoms payments, safeguard, anti -dumping 
and countervailing duties in accordance with Articles 75, 76, 79 and 80 of this Federal Law - 
in such decision;  
5)  in the event of preparation of a demand for payment of a sum of money under a banker's 
guarantee or  suretyship contract - in such demand;  
6)  in the event of preparation of a demand for the payment of monetary funds by a guaranteeing 
union (association) - in such demand.  
14. In the event of collection of customs payments, safeguard, anti -dumping and cou ntervailing 
duties in the judicial procedure penalties shall accrue when the customs body filed a complaint or 
application with a court or an arbitration court. Until the adoption of a court judgement the customs 
body shall accrue penalties through the dat e of such accrual for the purpose of updating the claim.  
15. The customs body shall accrue penalties in other cases envisaged by international treaties and 
acts in the sphere of customs regulation and the legislation of the Russian Federation.  
16. The cust oms body shall accrue penalties for the period that begins from the day following the 
date of expiry of the term for execution of the duty to pay of customs payments, safeguard, anti -
dumping and countervailing duties and interest through the date of:  
1)  such accrual, unless as of the date of accrual of the penalties the duty to pay of customs 
payments, safeguard, anti -dumping and countervailing duties has been discharged;  
2)  execution of the duty to pay of customs payments, safeguard, anti -dumping and 
countervailing duties, if as of the date of accrual of the penalties such duty has been 
discharged.  
17. The payer (the person having the solidary duty) shall accrue penalties on the amounts of the 
customs payments, safeguard, anti -dumping and countervailing d uties in respect of which the term 
for execution of the duty to pay them was not observed:  
1)  when the goods were declared for customs purposes with the application of a declaration 
concerning the goods - in the declaration concerning the goods;  
2)  when a declaration concerning the goods is amended - in the adjustment for the declaration 
concerning the goods.  
18. The payer (the person having the solidary duty) shall accrue penalties for the period that begins 
from the day following the date of expiry of t he term for execution of the duty to pay customs 
payments, safeguard, anti -dumping and countervailing duties through the date of filing of a 
declaration concerning the goods or an adjustment for a declaration concerning the goods.  
19. Penalties shall not a ccrue:  
1)  if the customs body has not established by the payer;  
2)  if customs payments, safeguard, anti -dumping and countervailing duties are payable on the 
territory of another member state of the Union;  
3)  in the cases envisaged by the legislation of the Russian Federation on insolvency (bankruptcy);  G/VAL/N/1/RUS/4  
 
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  4)  if the duty to pay of customs payments, safeguard, anti -dumping and countervailing duties at 
the clearance of goods in accordance with Article 121 of the Code of the Union is secured with 
a money depos it on the amount of such money deposit;  
5)  for the period of grant of a respite or an instalment payment schedule for the payment of 
customs duties and taxes;  
6)  for the period which begins from the day following the date of preparation of a notice 
(an adjustment for a notice) through the date of execution of the duty to pay of customs 
payments, safeguard, anti -dumping and countervailing duties, if that duty had been 
discharged in full before the onset of the date specified in Part 19 of Article 73 of thi s Federal 
Law; 
7)  for the period which begins from the day following the date of preparation of the customs 
body's decision on taking measures for collection of customs payments, safeguard, 
anti-dumping and countervailing duties in accordance with Articles 75, 76, 79 and 80 of this 
Federal Law through the date of execution of the duty to pay of the customs payments, 
safeguard, anti -dumping and countervailing duties, if as a result of implementation of such 
measures for collection the duty to pay of the customs payments, safeguard, anti -dumping 
and countervailing has been discharged in full;  
8)  in the event of dispatch of a notice (an adjustment for a notice) about the amounts of customs 
duties, taxes, safeguard, anti -dumping and countervailing dutie s, interest and penalties not 
paid within the established by term, additionally accrued according to the results of the taking 
of a decision - after the clearance of the goods - on making amendments to the information 
on the customs value declared in a dec laration concerning the goods, if advance payments of 
the participant in foreign economic activity are available, on the condition that the customs 
body is given the right to dispose of said advance payments, in particular the right to the 
acceptance -free writing them off;  
9)  in the event of dispatch of a notice (an adjustment for a notice) the amounts of customs 
duties, taxes, safeguard, anti -dumping and countervailing duties, interest and penalties which 
were not paid within the established by term, addi tionally accrued according to the results of 
the taking of a decision - after the clearance of the goods - on making amendments to the 
information on customs value declared in a declaration concerning the goods in the case of 
following the explanations of the customs bodies, if these explanations have been legislatively 
established by as binding;  
10)  in the event of dispatch of a notice (an adjustment for a notice) the amounts of customs 
duties, taxes, safeguard, anti -dumping and countervailing duties, int erest and penalties which 
were not paid within the established by term, additionally accrued according to the results of 
the taking of a decision - after the clearance of the goods - on making amendments to the 
information on customs value declared in a de claration concerning if an error has been 
committed in the incomplete write -off of monetary funds from the payer's account, if the 
person proves the sufficiency of monetary funds on his account as of the time of debiting;  
11)  in the event of dispatch of a  notice (an adjustment for a notice) the amounts of customs 
duties, taxes, safeguard, anti -dumping and countervailing duties, interest and penalties which 
were not paid within the established by term, additionally accrued according to the results of 
the ta king of a decision - after the clearance of the goods - on making amendments to the 
information declared in a declaration concerning the goods due to the indication in such 
declaration concerning the goods of an incorrect merchandise code according to the 
Commodity Classification of Foreign Economic Activity, given the lack of the components of 
an the administrative offence envisaged by Part 2 of Article 16.2 the Code of Administrative 
Offences of the Russian Federation, and of the crime envisaged Article 2 261 of the Criminal 
Code of the Russian Federation;  
12)  in the event of dispatch of a notice (an adjustment for a notice) the amounts of customs 
duties, taxes, safeguard, anti -dumping and countervailing duties, interest and penalties which 
were not paid w ithin the established by term, additionally accrued according to the results of 
the taking of a decision - after the clearance of the goods - on making amendments to the 
information declared in a declaration concerning the goods, if the information declare d in the 
declaration concerning the goods was declared as a result of performance under explanations 
in writing concerning the procedure for application of the legislation of the Russian Federation 
on customs regulation given to the declarant or to the cus toms representative which did the 
declaration of the goods or an indefinite group of persons by the federal executive body 
carrying out the functions of state policy elaboration and normative legal regulation in the 
sphere of customs affairs;  
13)  for the period from the day following the date of expiry of the term for sending a notice (an 
adjustment for a notice) about the payment of customs payments, safeguard, anti -dumping, G/VAL/N/1/RUS/4  
 
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  countervailing duties, interest and penalties, if such notice (an adjustment for a notice) was 
sent after the expiry of the term established by Parts 15 and 17 of Article 73 of this Federal 
Law through the date of execution of the duty to pay the customs payments, safeguard, 
anti-dumping and countervailing duties, if this duty had been  discharged in full before the 
onset of the date specified in Part 19 of Article 73 of this Federal Law;  
14)  for the period from the day following the date of expiry of the term for sending a demand for 
payment of monetary funds under a banker's guarantee  or a suretyship contract, if such 
demand was sent after the expiry of the term established by Part 3 of Article 76 of this Federal 
Law through the date of execution of such demand, if the demand was discharged in full within 
the term established by therei n; 
15)  in other cases envisaged by this Federal Law.  
20. The provision envisaged by Items 9 and 12 of Part 19 of this article is not applicable in cases 
when the written explanations mentioned in Items 9 and 12 of Part 19 of this article are based on 
incomplete or unreliable information that has been provided by the declarant or the customs 
representative.  
Article 73 . The Notice about the Amounts of Customs Payments, Safeguard, Anti -Dumping and 
Countervailing Duties, Interest and Penalties Not Paid within the Established by Term  
1. The notice (the adjustment for a notice) about the amounts of customs payments, safeguard, 
anti-dumping, countervailing duties, interest and penalties not paid within the established by term 
(hereinafter also referred to for the purpose of this chapter as a notice (an adjustment for a notice)) 
is a notification for the payer and the person having the solidary duty about the amounts of customs 
payments, safeguard, anti -dumping, countervailing duties, interest and penalties not paid  within the 
term established by international treaties and acts in the sphere of customs regulation and/or the 
legislation of the Russian Federation on customs regulation.  
2. The notice (the adjustment for a notice) shall comprise information on:  
1)  the registration number and date of preparation of the notice (the adjustment for a notice);  
2)  the registration number and date of the adjustment of a declaration concerning the goods or 
of the calculation of customs duties, taxes, safeguard, anti -dumping and  countervailing duties, 
the calculation of the customs duties and taxes levied at uniform rates, of the adjustment of 
a customs credit slip, of the application envisaged by Item 4 of Article 277 of the Code of the 
Union, or of another customs document defi ned by the Commission in accordance with 
Item 24 of Article 266 of the Code of the Union;  
3)  the customs body that has prepared the notice (the adjustment for a notice);  
4)  the payer and/or the person having the solidary duty;  
5)  the amounts of payable customs payments, safeguard, anti -dumping and countervailing 
duties;  
6)  on the due date - that has arrived - for execution of the duty to pay customs payments, 
safeguard, anti -dumping, countervailing duties and interest;  
7)  the amounts of penalties and/o r interest accrued through the date of preparation of the notice 
(the adjustment for a notice) or through the date of expiry of the term for dispatch of such 
notice (adjustment for a notice) in the case envisaged by Item 13 of Part 19 of Article 72 of 
this Federal Law;  
8)  the details of the account of the Federal Treasury for the purposes of payment in the cashless 
procedure.  
3. The form, format and structure of the notice (the adjustment for a notice) shall be endorsed by 
the federal executive body carryi ng out the functions of control and supervision in the sphere of 
customs affairs. A notice (an adjustment for a notice) in the form of an electronic document shall be 
sent to the payer and/or to the person having the solidary duty through the personal area . 
4. The customs body shall send an adjustment for a notice if a change has occurred in the amount 
computed and payable of customs payments, safeguard, anti -dumping, countervailing duties, 
interest and penalties specified in the notice (an adjustment for t he notice) after the dispatch of the 
notice (the adjustment for a notice).  G/VAL/N/1/RUS/4  
 
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  5. In the event of dispatch of an adjustment for a notice the customs body shall notify the payer 
and/or the person having the solidary duty about the revocation of the preceding no tice (adjustment 
for a notice).  
6. If as of the time of dispatch of an adjustment for a notice the previously sent notice (adjustment 
for a notice) has been discharged the paid amounts of customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties shall be used  to set off the payment of the amounts of 
the customs payments, safeguard, anti -dumping, countervailing duties, interest and penalties, and 
shall not be included in the amounts of the adjustment for the notice.  
7. If as of the time of dispatch of an adjust ment for a notice the customs body has commenced the 
actions of collecting under the customs body's decisions taken earlier in accordance with 
Articles  75-77 of this Federal Law as concerning the application of measures for collection of customs 
payments, safeguard, anti -dumping and countervailing duties and interest then simultaneously with 
the dispatch of the adjustment for the notice the customs body shall suspend such collection actions 
until the onset of the date specified in Part 19 of this article.  
8. Upon the expiry of the term specified in Part 19 of this article the customs body shall apply 
measures for resumption of the actions of collecting under the customs body's decisions issued 
earlier in accordance with Articles 75 -77 of this Federal Law con cerning the implementation of 
measures for collection of customs payments, safeguard, anti -dumping and countervailing duties 
and interest, but within the limits of the amounts of the customs payments, safeguard, anti -dumping 
and countervailing duties and i nterest reflected in the adjustment for the notice.  
9. The recognition in the procedure of Chapter 51 of this Federal Law, in line of interdepartmental 
control or in the judicial procedure of the action of sending a notice (an adjustment for a notice) as 
non-compliant with the provisions of the law of the Union and/or of the legislation of the Russian 
Federation without the recognition as non -compliant with the provisions of the law of the Union 
and/or of the legislation of the Russian Federation of the gro unds for the dispatch thereof shall not 
deprive the customs body of the right to send the adjustment for the notice, except for cases when 
the customs body does not have grounds for sending an adjustment for a notice.  
10. If the customs body that has sent a notice (an adjustment for a notice) has established by the 
lack of grounds for sending it the customs body shall inform the person to which the notice (the 
adjustment for a notice) has been sent about the revocation of the notice (the adjustment for a 
notice), unless such establishment had been preceded by the payment or collection of the amounts 
of customs duties, safeguard, anti -dumping and countervailing duties, interest and penalties 
specified in the notice (the adjustment for the notice).  
11. The inf ormation in accordance with Part 10 of this article shall be provided before or on the 
working day following the date of establishment of said fact, if the person being informed has made 
arrangements for receiving customs documents in electronic form throu gh the personal area, or 
within five working days - in other cases.  
12. When a solidary duty to pay of customs payments, safeguard, anti -dumping and countervailing 
duties, interest exists the notice (the adjustment for a notice) shall be simultaneously sen t to the 
payer and to the persons having the solidary duty, with an indication of that in such notices 
(adjustments for the notice).  
13. If a notice (an adjustment for a notice) cannot be at once be sent to the several persons specified 
in Part 12 of this article the customs body shall send the notice (the adjustment for the notice) to 
one of these persons.  
14. If the customs body has taken a decision on the results of customs control in accordance with 
Article 218 of this Federal Law on recognition of the person that took part in the illegal movement 
of goods across the customs border of the Union, the person that acquired for ownership or 
possession illegally imported goods as having a solidary duty with the person illegally moving the 
goods across the cus toms border of the Union to pay customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties then the customs body shall send a notice 
(an adjustment for a notice) to such person within 10 working days after the taking of such d ecision.  G/VAL/N/1/RUS/4  
 
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  15. The notice shall be sent to the payer (to the person having the solidary duty) within 10 working 
days after the date of discovery of the fact of his default on execution or the improper execution of 
the duty to pay the customs payments, safegu ard, anti -dumping, countervailing duties, interest and 
penalties within the term established by international treaties and acts in the sphere of customs 
regulation and/or the legislation of the Russian Federation on customs regulation.  
16. The sending of a  notice (an adjustment for a notice) after the expiry of the term established by 
this article shall not serve as ground for deeming such notice (adjustment for a notice) illegal.  
17. An adjustment for a notice shall be sent within 10 working days after the  date of onset of the 
circumstances defined by Part 4 of this article.  
18. A notice (an adjustment for a notice) shall be sent to the payer (to the person having the solidary 
duty) irrespective of his being held accountable under a criminal or administrati ve law.  
19. The term for performance under a notice is 15 working days after the date of receipt thereof by 
the payer (the person having the solidary duty), and under an adjustment for a notice 10 working 
days after the date of receipt thereof by the payer  (the person having the solidary duty), but not 
before the expiry of the term for performance under the notice for which such adjustment is sent.  
20. In the event of a default on performing under a notice (an adjustment for a notice) within the 
term mentio ned in Part 19 of this article the customs body shall take measures for collection of 
customs payments, safeguard, anti -dumping, countervailing duties, interest and penalties in 
accordance with this chapter.  
21. A notice (an adjustment for a notice) shall be drawn up in the form of an electronic document 
or on a paper medium.  
22. A notice (an adjustment for a notice) in the form of a document on a paper medium may be 
delivered by the customs body to the person to which it is addressed or to his representati ve directly 
against signature or sent by post as a registered letter.  
23. In the event of dispatch of a notice (an adjustment for a notice) by the customs body by post 
as a registered letter the date of receipt thereof shall be the sixth working day follow ing the date of 
dispatch of the registered letter.  
24. In the event of dispatch of a notice (an adjustment for a notice) by the customs body in the 
form of an electronic document the date of receipt thereof shall be the day established by Part 3 of 
Article  282 of this Federal Law.  
25. In the event of dispatch of a notice (an adjustment for a notice) by post as a registered letter 
such document shall be sent by the customs body:  
1)  to a Russian legal entity - to its address about which information is availa ble in the unified 
state register of legal entities;  
2)  to a foreign legal entity - to the address provided by such entity to the customs body in 
customs documents, in particular at declaring for customs purposes, and also to the address 
established by th e customs body as of the date of dispatch of the notice (the adjustment for 
a notice);  
3)  to an individual businessman - to his residential address in the Russian Federation about which 
information is available in the unified the unified state register of  individual businessmen;  
4)  to a natural person - to the address provided by such person to the customs body, in particular 
in customs documents, and also to the address established by the customs body as the date 
of dispatch of the notice (the adjustment  for a notice).  
  G/VAL/N/1/RUS/4  
 
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  Article 74 . Discovering the Fact of a Default on Execution or the Improper Execution of the Duty to 
Pay Customs Payments, Safeguard, Anti -Dumping and Countervailing Duties, Interest and 
Penalties  
1. The discovery of the fact of a default on execution or the improper execution of the duty to pay 
of customs payments, safeguard, anti -dumping, countervailing duties, interest and penalties within 
the term established by the Code of the Union and acts in t he sphere of customs regulation and/or 
the legislation of the Russian Federation on customs regulation shall be recorded by the customs 
body:  
1)  if the declaring of goods for customs purposes has been effectuated with the use of a 
declaration concerning t he goods - by means of amending the information available in the 
declaration concerning the goods (of preparing an adjustment of the declaration concerning 
the goods);  
2)  if the declaring of goods for customs purposes did not take place or was carried out  with the 
use of other customs documents - by means of completion of a calculation of customs duties, 
taxes, safeguard, anti -dumping and countervailing duties, an adjustment of a customs credit 
slip, an adjustment of the application envisaged by Item 4 of Article 277 of the Code of the 
Union, or another customs document defined by the Commission in accordance with Item 24 
of Article 266 of the Code of the Union, and in the case mentioned in Item 26 of Article 266 
of the Code of the Union by means of the cal culation of the customs duties and taxes levied 
at uniform rates.  
2. The date of discovery of the fact of a default on execution or the improper execution of the duty 
to pay of customs payments, safeguard, anti -dumping, countervailing duties, interest and penalties 
within the term established by international treaties and acts in the sphere of customs regulation 
and/or the legislation of the Russian Federation on customs regulation shall be the date of 
registration by the customs body:  
1)  of the adjustment  of the declaration concerning the goods;  
2)  of the adjustment of the customs credit slip;  
3)  of the calculation of the customs duties, taxes, safeguard, anti -dumping and countervailing 
duties;  
4)  of the calculation of the customs duties and taxes levie d at uniform rates;  
5)  of the amendments to the application that is envisaged by Item 4 of Article 277 of the Code 
of the Union;  
6)  of another customs document defined by the Commission in accordance with Item 24 of 
Article  266 of the Code of the Union.  
3. The facts of breach of the norms of international treaties and acts in the sphere of customs 
regulation and/or the legislation of the Russian Federation on customs regulation causing the onset 
of the due date for execution of the duty to pay of customs payments, safeguard, anti -dumping and 
countervailing duties, interest or penalties shall be recorded on the basis of the customs body's 
decision on the results of customs control.  
4. The calculation of customs duties, taxes, safeguard, anti -dumping and cou ntervailing duties and 
the calculation of the customs duties and taxes levied at uniform rates shall be filled in within 10 
working days after the date on which the customs body takes a decision on the results of customs 
control and/or another decision in the sphere of customs affairs that records the fact of breach of 
the norms of international treaties and acts in the sphere of customs regulation and/or of the 
legislation of the Russian Federation on customs regulation which causes the onset of the due da te 
for payment of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties, unless another term for completion is established by international treaties and acts in the 
sphere of customs regulation.  
5. The form, format and st ructure of the calculation of the customs duties and taxes levied at uniform 
rates, and also the procedure for drawing up such calculation and amending it shall be endorsed by 
the federal executive body carrying out the functions of control and supervision  in the sphere of 
customs affairs.  
  G/VAL/N/1/RUS/4  
 
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  Article 75 . The Collection of Customs Payments, Safeguard, Anti -Dumping and Countervailing 
Duties, Interest and Penalties through Collection of the Monetary Funds (Precious Metals) Available 
in the Accounts of the Payer  (the Person Having the Solidary Duty) in Banks and his Electronic 
Money (Uncontested Collection)  
1. In the event of a default on execution or the improper execution of the duty to pay of customs 
payments, safeguard, anti -dumping, countervailing duties, in terest and penalties upon the expiry of 
the term specified in Part 19 of Article 73 of this Federal Law, and the insufficiency or lack of advance 
payments of the payer (of the person having the solidary duty) the customs body shall collect 
monetary funds ( precious metals) in the bank accounts of the payer (of the person having the 
solidary duty) and his electronic money. The collection shall be done on a decision of the customs 
on collection of monetary funds from accounts in the uncontested procedure (here inafter referred to 
in this article as "the customs body's decision on uncontested collection").  
2. The customs body's decision on uncontested collection shall be taken by the customs body within 
15 working days after the expiry of the term specified in Pa rt 19 of Article 73 of this Federal Law.  
3. The customs body's decision on uncontested collection taken after the expiry of the term indicated 
in Part 2 of this article shall be deemed invalid and shall not be subject to implementation. In this 
case, the c ustoms body may file an application with the court claiming that the payer (the person 
having the solidary duty) pay the computed and payable customs payments, safeguard, anti -
dumping, countervailing duties, interest and penalties. The application may be f iled with the court 
within six months after the expiry of the term specified in Part 19 of Article 73 of this Federal Law.  
4. The customs body's decision on uncontested collection shall comprise information on:  
1)  the registration number and date of the customs body's decision on uncontested collection;  
2)  the customs body that has taken the customs body's decision on uncontested collection;  
3)  the payer or the person having the solidary duty;  
4)  the amounts of the customs payments, safeguard, anti -dumping and countervailing duties 
which are subject to collection in connection with a default on execution or the improper 
execution of the duty to pay them within the term established by international treaties and 
acts in the sphere of customs regulation an d/or the legislation of the Russian Federation on 
customs regulation;  
5)  the amounts of the collectable penalties and/or interest which have accrued through the date 
on which the decision on uncontested collection was drawn up;  
6)  the dates and numbers o f notices (adjustments for notices);  
7)  the registration number and date of the adjustment of a declaration concerning the goods, 
the calculation of the customs duties, taxes, safeguard, anti -dumping and countervailing 
duties, the calculation of the custo ms duties and taxes levied at uniform rates, the adjustment 
of a customs credit slip, the application envisaged Item 4 of Article 277 of the Code of the 
Union, or another customs document defined by the Commission in accordance with Item 24 
of Article 266 of the Code of the Union.  
5. Information on the amounts of the customs payments, safeguard, anti -dumping, countervailing 
duties, interest and penalties which are subject to collection in connection with the default on 
execution or the improper execution of  the duty to pay them within the term established by 
international treaties and acts in the sphere of customs regulation and/or the legislation of the 
Russian Federation on customs regulation shall be provided in the decision on uncontested collection 
for the types of payments.  
6. The decision on uncontested collection shall be made formal as a document on a paper medium 
or an electronic document.  
7. The form, format and structure of a decision on uncontested collection shall be endorsed by the 
federal exec utive body carrying out the functions of control and supervision in the sphere of customs 
affairs.  
8. The collection of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties shall be done by a decision on uncontested coll ection by means of sending of the following 
by the customs body to the bank at which:  G/VAL/N/1/RUS/4  
 
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  1)  bank accounts, of precious metal bank accounts of the payer (the person having the solidary 
duty) have been opened - the customs body's instructions on uncontested co llection;  
2)  electronic money of the payer (the person having the solidary duty) are available - the 
customs body's instructions on remittance of electronic money to the bank account of the 
payer (the person having the solidary duty).  
9. The collection of  customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties may be effectuated:  
1)  from rouble settlement (current) accounts - if information on the details of the accounts is 
available;  
2)  from foreign -currency accounts - if monetary funds in rouble accounts are insufficient or are 
not available or if information on the details of rouble settlement (current) accounts is not 
available;  
3)  with the balance of electronic money in roubles - in the event of insufficiency or lack  of 
monetary funds in rouble settlement (current) or foreign -currency accounts or lack of 
information on the details of such accounts;  
4)  with the balance of electronic money in a foreign currency - if electronic money in roubles is 
insufficient or is not  available;  
5)  from precious metal accounts - if electronic money is not available or in insufficient.  
10. The collection of customs payments, safeguard, anti -dumping, countervailing duties, interest 
and penalties from a deposit account of the payer (the person having the solidary duty) shall not 
take place if the effective term of the deposit contract has not expired. Given the availability of said 
contract, the customs body has the right to give instructions to the bank to remit monetary funds 
upon the e xpiry of the effective term deposit contract from the deposit account to the settlement 
(current) account of the payer (the person having the solidary duty), unless by that time the customs 
body's instructions for uncontested collection sent to that bank i s discharged.  
11. If a contract of bank deposit in precious metals is available the customs body has the right to 
give instructions to the bank for sale of precious metals in the amount required for performance 
under the customs body's instructions on unco ntested collection upon the expiry of the effective 
term of said contract, and remittance of the monetary funds from the sale of the precious metals in 
the amount required for execution of such instructions to the settlement (current) account of the 
payer (the person having the solidary duty), unless by that time the customs body's instructions for 
uncontested collection sent to that bank is discharged.  
12. Instructions on remittance of monetary funds from the deposit account to the settlement 
(current) acc ount of the payer (the person having the solidary duty), and instructions on sale of the 
precious metals and remittance of the monetary funds from the sale of the precious metals to the 
settlement (current) account of the payer (the person having the solid ary duty) shall be made formal 
as an electronic document.  
13. The formats and structures of instructions on remittance of monetary funds from the deposit 
account to the settlement (current) account of the payer (the person having the solidary duty), and 
of instructions on sale of the precious metals and remittance of the monetary funds from the sale of 
the precious metals to the settlement (current) account of the payer (of the person having the 
solidary duty) shall be endorsed by the federal executive body  carrying out the functions of control 
and supervision in the sphere of customs affairs by agreement with the Central Bank of the Russian 
Federation.  
14. The bank shall unconditionally execute:  
1)  the customs body's instructions on uncontested collection according to the priority ranking 
established by the civil legislation of the Russian Federation:  
a)  before or on the operation day following the date of receipt of such instructions - when 
monetary funds are collected from rouble accounts;  
b)  within the  two operation days following the date of receipt of such instructions - when 
collection is done from foreign -currency accounts or from precious metal accounts;  G/VAL/N/1/RUS/4  
 
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  2)  the customs body's instructions on remittance of electronic money:  
a)  before or on the ope ration day following the date of receipt of the customs body's 
instructions - when collection is done with the balance of electronic money in the 
currency of the Russian Federation;  
b)  within the two operation days following the date of receipt of the cus toms body's 
instructions when collection is done with the balance of electronic money in a foreign 
currency.  
15. The bank's executing the customs body's instructions on uncontested collection, and the customs 
body's instructions on remittance of electronic  money shall also be effectuated with the monetary 
funds (precious metals) and the electronic money of the payer (of the person having the solidary 
duty) in respect of which the bank has suspended transactions pursuant to a customs body's decision 
on suspe nsion of transactions on the bank accounts of the payer (of the person having the solidary 
duty) and of remittance of his electronic money.  
16. Collection from precious metal accounts shall be done on the basis of the value of precious 
metals equivalent to  the amounts of payment in roubles. In this case, the value of the precious 
metals shall be assessed on the basis of the book price for the precious metals established by the 
Central Bank of the Russian Federation as of the date of sale of the precious met als. In the event of 
collection of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties from precious metal accounts the customs body shall send to the bank simultaneously with 
instructions on uncontested collection also  instructions on sale before or on the following day the 
precious metals of the payer (the person having the solidary duty) in the amount required for 
implementation of such instructions, and remittance within the same term of the monetary funds 
from the s ale of the precious metals to the settlement (current) account of the payer (the person 
having the solidary duty).  
17. If on the day when the bank receives the customs body's instructions on uncontested collection 
monetary funds (precious metals) in the ac counts of the payer (the person having the solidary duty) 
are insufficient or are not available, and also if on the day when the bank receives the customs 
body's instructions on remittance of the electronic money balance the electronic money of said 
person  is insufficient or is not available the bank shall implement such instructions in the order of 
arrival:  
1)  of monetary funds (precious metals):  
a)  before or on the operation day following the day of each such receipt into rouble 
accounts, or into precio us metal accounts, unless it breaks the order of priority ranking 
of payments established by the civil legislation of the Russian Federation;  
a)  within the tow operation days following the date of each such receipt into foreign -
currency accounts or from p recious metal accounts, unless it breaks the order of priority 
ranking of payments, established by the civil legislation of the Russian Federation;  
2)  of electronic money:  
a)  before or on the operation day following the date of each such receipt of elect ronic 
money in the currency of the Russian Federation;  
b)  within two operation days following that date of each such receipt of electronic money 
in a foreign currency.  
18. The collection of customs payments, safeguard, anti -dumping, countervailing duties,  interest 
and penalties from the foreign -currency accounts of the payer (of the person having the solidary 
duty) shall be done in the amounts equivalent to the amounts of payment in roubles at the official 
exchange rate of the foreign currency to the roubl e of the Russian Federation established by the 
Central Bank of the Russian Federation as of the date of selling of the currency. In the event of 
collection of the funds available in foreign -currency accounts the customs body simultaneously with 
the customs  body's instructions on uncontested collection shall send to the bank instructions on 
selling before or on the day following the date of receipt of such instructions the foreign currency of 
the payer (the person having the solidary duty) and remitting with in the same term the monetary G/VAL/N/1/RUS/4  
 
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  funds from the sale of the foreign currency to the settlement (current) account of the payer (of the 
person having the solidary duty).  
19. In the event of collection of customs payments, safeguard, anti -dumping, countervailing  duties, 
interest and penalties through the collection of electronic money in a foreign currency, and the 
indication in the customs body's instructions of remittance of electronic money:  
1)  of a foreign -currency account of the payer (the person having the  solidary duty) - the bank 
shall remit electronic money to that account;  
2) of a rouble account of the payer (the person having the solidary duty) with the simultaneous 
dispatch to the bank of instructions on selling before or on the day of receipt of such  
instructions of the currency of the payer (of the person having the solidary duty) - the bank 
shall remit electronic money to the rouble account of the payer (of the person having the 
solidary duty) in the amount equivalent to the amount of payment in rou bles at the official 
exchange rate of the foreign currency to the rouble of the Russian Federation established by 
the Central Bank of the Russian Federation as of the date of remittance of electronic money.  
20. The expenses connected with the sale of a for eign currency and precious metals in the event of 
collection of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties shall be made at the expense of the payer (the person having the solidary duty).  
21. The forms, formats  and structures of the customs body's instructions on uncontested collection, 
the customs body's instructions on remittance of electronic money, the customs body's instructions 
on selling a foreign currency, a decision on revocation of the customs body's i nstructions on 
uncontested collection, collection instructions (the customs body's instructions on remittance of 
electronic money) shall be established by the federal executive body carrying out the functions of 
control and supervision in the sphere of cus toms affairs by agreement with the Central Bank of the 
Russian Federation.  
22. The customs body's dispatching of the documents specified in this article in the form of electronic 
documents shall be effectuated at the bank's discretion in the procedure esta blished by the Central 
Bank of the Russian Federation by agreement with the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs or through an information 
operator or through the personal area. Befor e the beginning of such interaction the bank shall notify 
the customs body about the method chosen for information interaction and about the change of that 
method.  
Article 76 . Collecting a Security for Execution of the Duty to Pay Customs Duties and Taxes,  a 
Security for Execution of the Duty to Pay Safeguard, Anti -Dumping and Countervailing Duties, a 
Security for Execution of the Duties of a Legal Entity Pursuing Activities in the Sphere of Customs 
Affairs, and a Security for Execution of the Duties of an Authorised Economic Operator  
1. The customs body has the right to demand that the guarantor that has issued a banker's 
guarantee, the guarantor that has concluded a suretyship contract with the customs body pay the 
sum of monetary funds in the amount of pa yable customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties or have the subject of pledge or a money deposit 
collected.  
2. The customs body that collects customs payments, safeguard, anti -dumping, countervailing 
duties, i nterest and penalties has the right to act as a creditor (beneficiary) with the full scope of 
creditor's (beneficiary's) rights also in cases when a banker's guarantee, a suretyship contract or 
contract of pledge of property designates another customs body  as creditor (beneficiary).  
3. In the event of a default on execution or the improper execution of the duty to pay of customs 
payments, safeguard, anti -dumping, countervailing duties, interest and penalties within the term 
established by Part 19 of Article 73 of this Federal Law, and o f the insufficiency or lack of advance 
payments of the payer (the person having the solidary duty) the customs body shall send to the 
guarantor or surety a demand to pay a sum of money under the banker's guarantee or the suretyship 
contract. The demand to pay a sum of money under banker's guarantee or the suretyship contract 
shall be sent by the customs body within 15 working days after the date of expiry of the term 
specified in Part 19 of Article 73 of this Federal Law. The demand to pay a sum of money un der the G/VAL/N/1/RUS/4  
 
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  banker's guarantee or the suretyship contract shall be drawn up in the form of a document on a 
paper medium or an electronic document, and it shall comprise information on:  
1)  the number and date of the demand to pay the sum of money;  
2)  the cust oms body that has drawn up the demand to pay the sum of money;  
3)  the principal under the banker's guarantee or the debtor under the suretyship contract;  
4)  the sum of monetary funds payable under the demand to pay the sum of money under the 
banker's gua rantee or the suretyship contract;  
5)  the number and date of the banker's guarantee or the suretyship contract;  
6)  the grounds for sending the demand to pay the sum of money under the banker's guarantee 
or the suretyship contract;  
7)  the details of the account of the Federal Treasury for the purposes of payment in the cashless 
procedure.  
4. The sum of the monetary funds payable on a demand to pay a sum of money under a banker's 
guarantee or a suretyship contract shall include the penalties which have acc rued as of the date of 
drawing up of such demand or through the date of expiry of the term for sending such demand in 
the case envisaged by Item 14 of Part 19 of Article 72 of this Federal Law.  
5. The format and structure of a demand to pay a sum of money shall be endorsed by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs. 
Said demand in the form of an electronic document shall be sent the guarantor or surety (through 
the personal area.  
6. If a security for execution of the duty to pay customs duties, taxes, safeguard, anti -dumping and 
countervailing duties is provided by several methods the customs body shall send demands to pay 
a sum of money to each guarantor or surety for the full amount of the customs payments, safeguard, 
anti-dumping, countervailing duties, interest and penalties in respect of which the duty to pay them 
has not been discharged or has been partially discharged, but not exceeding the sum stated in the 
banker's guarantee or  the suretyship contract.  
7. The guarantor or surety does not have the right to refuse performing under the customs body's 
demand to pay a sum of money under the banker's guarantee or the suretyship contract, except for 
cases when such demand is presented to a guarantor or surety after the expiry of the term for which 
the banker's guarantee has been issued, or of the effective term of the suretyship contract.  
8. Also a demand to pay a sum of money under a banker's guarantee or a suretyship contract is 
subje ct to unconditional execution by the guarantor or surety in cases when said monetary funds in 
accordance with international treaties and acts in the sphere of customs regulation are payable in 
another member state of the Union.  
9. The obligation under a ba nker's guarantee or a suretyship contract is subject to being executed 
by the guarantor or surety within five working days after the date on which they receive a demand 
to pay a sum of money under the banker's guarantee or the suretyship contract.  
10. If the customs body does not have information on the whereabouts (place of residence) of the 
payer (of the person having the solidary duty) or the payer (the person having the solidary duty) is 
a foreign person the customs body has the right to commit the acti ons mentioned in Part 1 of this 
article without sending a notice (an adjustment for a notice) to that person.  
11. If a security for execution of the duty to pay duties, taxes, safeguard, anti -dumping and 
countervailing duties has been delivered to a custom s body the Russian Federation in the form of a 
money deposit the customs body shall collect the deposit without sending a notice (an adjustment 
for a notice).  
12. Collection by means of collecting a money deposit in the case established by Part 11 of this 
article shall be effectuated with five working days after the date of discovery of the fact of a default 
on execution or the improper execution by the payer (the person having the solidary duty) of the 
duty to pay customs payments, safeguard, anti -dumping,  countervailing duties, interest and 
penalties within the term established by international treaties and acts in the sphere of customs 
regulation or the legislation of the Russian Federation on customs regulation.  G/VAL/N/1/RUS/4  
 
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  13. Within three working days after the da te of collection of the money deposit the customs body 
shall inform the payer (the person having the solidary duty) or the person that has delivered 
monetary funds as the money deposit about the collection done.  
14. The form, format and structure of a noti ce about the collection of customs payments, safeguard, 
anti-dumping, countervailing duties, interest and penalties through the collection of a money deposit 
shall be endorsed by the federal executive body carrying out the functions of control and supervis ion 
in the sphere of customs affairs. Said notice in the form of an electronic document shall be sent 
through the personal area.  
15. If after the collection of the money deposit the duty to pay of customs payments, safeguard, 
anti-dumping, countervailing d uties, interest and penalties remains non -discharged then the 
customs body shall send a notice (an adjustment for a notice) to the payer (to the person having 
the solidary duty), and take measures for collection of the customs payments, safeguard, anti -
dumping, countervailing duties, interest and penalties in the procedure established by this chapter.  
16. In the event of a default on execution or the improper execution of the duty to pay of customs 
payments, safeguard, anti -dumping, countervailing duties, i nterest and penalties upon the expiry of 
the term specified in Part 19 of Article 73 of this Federal Law the customs body within five working 
days after the date of expiry of such term shall collect the money deposit delivered to secure the 
execution of th e duties of the authorised economic operator or the duties of the legal entity pursuing 
activities in the sphere of customs affairs.  
17. Within three working days after the date of collection of the money deposit the customs body 
shall inform about the collection done the payer (the person having the solidary duty), and also the 
person that has delivered monetary funds as the money deposit . Information shall be provided by 
means of the notice form established by Part 14 of this article.  
18. In the case mentioned in Part 16 of this article the customs body shall take a decision on 
collection of the money deposit which is drawn up in the form  of a document on a paper medium or 
an electronic document. The decision on collection of the money deposit shall comprise information 
on: 
1)  the number and date of a decision on collection of the money deposit;  
2)  the customs body that has taken the dec ision on collection of the money deposit;  
3)  the payer and/or the person having the solidary duty;  
4) the amounts of the customs payments, safeguard, anti -dumping and countervailing duties 
subject to collection;  
5)  the amounts of the penalties and/or int erest subject to collection which have accrued through 
the date of drawing up of the decision on collection of the money deposit;  
6)  the registration number and date of the adjustment of a declaration concerning the goods, a 
calculation of the customs dut ies, taxes, safeguard, anti -dumping and countervailing duties, 
a calculation of the customs duties and taxes levied at uniform rates, an adjustment of a 
customs credit slip, the application envisaged Item 4 of Article 277 of the Code of the Union, 
or anoth er customs document defined by the Commission in accordance with Item 24 of 
Article  266 of the Code of the Union;  
7)  the dates and numbers of notices (adjustments for notices), if the collection is done after the 
dispatch of such notice (adjustment for a notice).  
19. The form, format and structure of a decision on collection of a money deposit of the persons 
specified in Part 16 of this article shall be endorsed by the federal executive body carrying out the 
functions of control and supervision in the sphe re of customs affairs.  
20. In the event of a default on execution or the improper execution of the duty to pay of customs 
payments, safeguard, anti -dumping, countervailing duties, interest and penalties before the expiry 
of the term specified in Part 19 of  Article 73 of this Federal Law the customs body shall collect - 
within five working days after the date of expiry of such term - the subject of pledge in the procedure 
established by the civil legislation of the Russian Federation.  G/VAL/N/1/RUS/4  
 
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  21. The collection of t he subject of pledge shall be done under the customs body's decision drawn 
up in the form of a document on a paper medium or an electronic document. The decision on 
collection of the subject of pledge shall comprise information on:  
1)  the number and date of the decision on collection of the subject of pledge;  
2)  the customs body that has taken the decision on collection of the subject of pledge;  
3)  the payer and/or the person having the solidary duty;  
4)  the amounts of the customs payments, safeguard, a nti-dumping and countervailing duties 
subject to collection;  
5)  the amounts of the penalties and/or interest subject to collection which have accrued through 
the date of drawing up of the decision on collection of the subject of pledge;  
6)  the dates and numbers of notices (adjustments for notices), if the collection is done after the 
sending of such notices (adjustments for notices);  
7)  the subject of pledge;  
8)  the registration number and date of the adjustment of a declaration concerning the goods, a 
calculation of the customs duties, taxes, safeguard, anti -dumping and countervailing duties, 
a calculation of the customs duties and taxes levied at uniform rates, an adjustment of a 
customs credit slip, the application envisaged Item 4 of Article 277 of t he Code of the Union, 
or another customs document defined by the Commission in accordance with Item 24 of 
Article  266 of the Code of the Union.  
22. The form, format and structure of a decision on collection of the subject of pledge shall be 
established by the federal executive body carrying out the functions of control and supervision in 
the sphere of customs affairs.  
23. If documents are received from a customs body of a member state of the Union in the procedure 
envisaged by Annex No. 1 to the Code of the  Union the customs body shall collect customs payments, 
safeguard, anti -dumping and countervailing duties in the procedure and within the term which are 
established by Parts 1 -22 of this article through the collection of:  
1)  the security for execution of the duty to pay the customs duties and taxes and/or the security 
for execution of the duty to pay the safeguard, anti -dumping and countervailing duties in the 
event of carriage (transportation) of goods in accordance with customs procedure of customs 
transit; 
2)  the security for execution of the duties of the legal entity pursuing activities in the sphere of 
customs affairs that acted as the declarant of the goods placed under the customs procedure 
of customs transit;  
3)  the security for execution of the duties of the authorised economic operator which acted as 
the declarant of the goods placed under the customs procedure of customs transit;  
4)  the security for execution of the duty to pay customs duties and taxes in respect of the vehicles 
for personal use which have been temporarily imported into the customs territory of the Union 
by foreign natural persons.  
24. In the cases established by Item 3 of Article 55, Paragraph 3 of Item 3 of Article 73 and 
Paragraph  3 of Item 4 of Article 270 of the Code of t he Union the customs body shall send the 
documents required for collection of customs payments, safeguard, anti -dumping and countervailing 
duties in the procedure according to Annex No. 1 to the Code of the Union.  
25. If in accordance with an international  treaty of the Russian Federation concluded with a state 
(states) not being a member of the Union the execution of the duty to pay of customs payments, 
safeguard, anti -dumping, countervailing duties, interest and penalties is secured by a guaranteeing 
union (association) then in the event of a default on execution or the improper execution of the duty 
to pay the customs payments, safeguard, anti -dumping, countervailing duties, interest and penalties 
by the payer within the term established by international treaties and acts in the sphere of customs 
regulation and/or the legislation of the Russian Federation on customs regulation the customs body 
shall send a demand to the guaranteeing union (association) to pay of monetary funds in the amount 
of unpaid custo ms payments, safeguard, anti -dumping, countervailing duties, interest and penalties, 
with account being taken of the provisions of such international treaty.  G/VAL/N/1/RUS/4  
 
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  26. A demand for the guaranteeing union (association) to pay the monetary funds shall be drawn 
up in the form of a document on a paper medium or an electronic document, and it shall contain 
information on:  
1)  the number and date of the demand for the guaranteeing union (association) to pay monetary 
funds;  
2)  the customs body that has drawn up the dem and for the guaranteeing union (association) to 
pay monetary funds;  
3)  the payer;  
4)  the amounts of monetary funds payable under the demand;  
5)  the grounds for dispatch of the demand for the guaranteeing union (association) to pay 
monetary funds;  
6)  the details of the account of the Federal Treasury for the purposes of payment in the cashless 
procedure.  
27. The sum of the monetary funds payable on the demand for the guaranteeing union (association) 
to pay monetary funds shall include the penalties which  have accrued through the date of drawing 
up of such demand.  
28. In the event of a default on observance of the terms of the customs procedure of temporary 
import or customs transit in respect of the goods imported into the customs territory of the Union 
under ATA carnets the sums of monetary funds which are to be paid by the guaranteeing association 
in accordance with the Customs Convention on the ATA Carnet for the Temporary Admission of 
Goods of 6 December 1961 and also the Convention on Temporary Admiss ion of 26 June 1990 shall 
include the penalties whose amount is defined in accordance with Article 72 of this Federal Law and 
which shall not exceed 10 per cent of the sums of customs payments, safeguard, anti -dumping and 
countervailing duties.  
29. The for m, format and structure of a demand to pay monetary funds shall be endorsed by the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs. Said demand in the form of an electronic document shall be sen t to the guaranteeing union 
(association) through the personal area.  
30. In the event of a default on performance under a demand to pay a sum of money under a 
banker's guarantee or a suretyship contract or a demand to pay monetary funds by the guaranteeing  
union (association) the customs body has the right to collect the advance payments of the person 
that has defaulted on executing such demands, in the procedure established by Article 80 of this 
Federal Law.  
Article 77 . Suspending Transactions on Bank Acco unts of the Payer (the Person Having the 
Solidary Duty) and the Remittance of His Electronic Money  
1. The suspension of transactions on bank accounts of the payer (of the person having the solidary 
duty) and of the remittance of his electronic money shall be applied to secure the execution of the 
customs body's decision on uncontested collection, except as otherwise envisaged by Part 4 of this 
article.  
2. The suspension of transactions on bank accounts and of the remittance of his electronic money 
shall not  be applied if the payer (the person having the solidary duty) is a natural person, save 
individual businessmen.  
3. The suspension of transactions on bank accounts of the payer (the person having the solidary 
duty) does not extend to the payments whose pri ority ranking for execution purposes in accordance 
with the civil legislation of the Russian Federation precedes the execution of the duty to pay customs 
payments, safeguard, anti -dumping, countervailing duties, interest and penalties.  
4. The customs body has the right to take a decision on suspension of transactions on the payer's 
bank accounts and of the remittance of his electronic money in the event:  G/VAL/N/1/RUS/4  
 
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  1)  of the payer's default on performance under a decision of the customs body on provision of a 
securit y for execution of the duty to pay of customs payments and safeguard, anti -dumping 
and countervailing duties within the term established by in such decision;  
2)  of a default by the person that has filed an application for clearance of goods before the fil ing 
of a declaration concerning the goods, within the term established by Article 120 of the Code 
of the Union, on executing the duty to pay customs duties, taxes, safeguard, anti -dumping 
and countervailing duties in respect of the goods cleared before the  filing in respect thereof of 
a declaration concerning the goods;  
3)  of a default on payment or the partial payment of the amounts of import customs duties and 
taxes paid by the payer on a periodical basis within the term established by in accordance 
with Item 4 and Subitems 2 and 3 of Item 7 of Article 225 of the Code of the Union;  
4)  if the amount of the security for execution of the duties of the authorised economic operator 
is below the amounts of the customs payments, safeguard, anti -dumping and coun tervailing 
duties and interest payable under one or several declarations concerning the goods which 
were not filed within the established by term;  
5)  of the guarantor's default on performance under a demand to pay a sum of money within the 
term establishe d by Part 9 of Article 76 of this Federal Law.  
5. The suspension of transactions on bank accounts of the payer (of the person having the solidary 
duty) by a decision of the customs body means the following:  
1)  on rouble accounts - the termination of debiting transactions by the bank on these bank 
accounts within the sum stated in the decision on suspension of transactions on bank accounts, 
except as otherwise envisaged by Part 3 of this article;  
2)  on foreign currency accounts - the termination of de biting transactions by the bank on these 
bank accounts within the foreign currency sum equivalent to the sum in roubles stated in the 
decision, at the official exchange rate of the foreign currency to the rouble of the Russian 
Federation established by the  Central Bank of the Russian Federation as of the date of 
commencement of the action of suspending transactions on foreign currency accounts of said 
person;  
3)  on a precious metal bank accounts - the termination of debiting transactions by the bank on 
that account within the precious metal value equivalent to sum of payment in roubles stated 
in the customs body's decision. In this case, the value of the precious metals shall be defined 
on the basis of the accounting value of the precious metals established  by the Central Bank 
of the Russian Federation as of the date of commencement of the action of suspending 
transactions on the precious metal account.  
6. The suspension of the remittance of electronic money of the payer (of the person having the 
solidary du ty) by a decision of the customs body means the following:  
1)  in respect of electronic money in roubles - the termination by the bank of all the transactions 
causing a reduction in the balance of electronic money within the sum stated in the decision;  
2)  in respect of electronic money in a foreign currency - the termination by the bank of the 
transactions causing a reduction in the balance of electronic money within the foreign currency 
sum equivalent to the sum in roubles stated in the decision, at the o fficial exchange rate of 
the foreign currency to the rouble of the Russian Federation established by the Central Bank 
of the Russian Federation as of the date of commencement of the action of suspending the 
remittance of said person's electronic money in t he foreign currency.  
7. The suspension of transactions on accounts of the payer (the person having the solidary duty) in 
a bank and of the remittance of his electronic money shall be cancelled by a the customs body's 
decision on cancellation of suspension of transactions on accounts of the payer (the person having 
the solidary duty) in the bank and of the remittance of his electronic money before or on the 
operation day following the date on which the customs body receives the documents (copies thereof) 
acknowledging the fact of payment or collection of customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties.  
8. The customs body's decision on suspension of transactions on accounts of the payer (the person 
having the solidary duty) in a bank and of the remittance of his electronic money taken in accordance 
with Part 4 of this article shall be cancelled by a decisi on of that customs body after the elimination 
of the causes for the taking thereof.  G/VAL/N/1/RUS/4  
 
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  9. The customs body's decision on suspension of transactions on accounts of the payer (of the person 
having the solidary duty) in the bank and of the remittance of his elec tronic money and the customs 
body's decision on cancellation of the suspension of transactions on accounts of the payer (the 
person having the solidary duty) in the bank and of the remittance of his electronic money shall be 
drawn up on a paper medium or i n the form of an electronic document.  
10. The form, format and structure of the customs body's decision on suspension of transactions on 
the accounts of a payer (the person having the solidary duty) in a bank and of the remittance of his 
electronic money, the customs body's decision on cancellation of the suspension of transactions on 
accounts of a payer (the person having the solidary duty) in a bank and of the remittance of his 
electronic money shall be established by the federal executive body carrying o ut the functions of 
control and supervision in the sphere of customs affairs by agreement with the Central Bank of the 
Russian Federation. Said decisions shall be sent by the customs body in the form of an electronic 
document at the bank's choice in the pr ocedure established by the Central Bank of the Russian 
Federation by agreement with the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs or through an information operator, or through the 
persona l area in the procedure established by the federal executive body carrying out the functions 
of control and supervision in the sphere of customs affairs.  
Before the beginning of such interaction the bank shall notify the customs body about the method 
chose n for information interaction and about the change of that method.  
11. The customs body shall send copies of the decisions taken in accordance with Parts 1 -4 of this 
article through the personal area before or on the next working day after the date on whic h they are 
taken.  
12. the bank shall inform the customs body about the balance of monetary funds (precious metals) 
on the accounts on which transactions have been suspended and also about the balance of electronic 
money whose remittance has been suspended within three working days after the date of receipt of 
that customs body's decision on suspension of transactions on accounts of the person whose 
accounts in the bank contain the balance of monetary funds (precious metals).  
13. The format and structure of the bank's message on the balance of monetary funds (precious 
metals) on the accounts of the payer (the person having the solidary duty) in the bank and on the 
balance of electronic money shall be established by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs by agreement with the Central 
Bank of the Russian Federation. Said message shall be sent to the customs body at the bank's choice 
in the procedure established by the Central Bank of the Russian Federation by agreement with the 
federal executive body carrying out the functions of state policy elaboration and normative legal 
regulation in the sphere of customs affairs, or through an information operator, or through the 
personal area in the procedure established by the federal executive body carrying out the functions 
of control and supervision in the sphere of customs affairs. Before the beginning of such interaction 
the bank shall notify the customs body about the method chosen for informat ion interaction and 
about the change of that method.  
14. The customs body's decision on suspension of transactions on accounts of the payer (the person 
having the solidary duty) in a bank and of the remittance of his electronic money shall be 
unconditional ly executed by the bank.  
15. The suspension of transactions on accounts of the payer (the person having the solidary duty) 
in a bank and of the remittance of his electronic money shall keep effective from the time when the 
bank receives the customs body's decision on suspension of such transactions, such remittance 
through the date on which the bank receives the customs body's decision on cancellation of the 
suspension of transactions on accounts of the payer (the person having the solidary duty) in the 
bank and of the remittance of his electronic money.  
16. The date of receipt by the bank of the customs body's decision on suspension of transactions on 
accounts of the payer (the person having the solidary duty) in the bank and of the remittance of his 
electr onic money, and of the customs body's decision on cancellation of the suspension of 
transactions on accounts of the payer (the person having the solidary duty) in the bank and of the G/VAL/N/1/RUS/4  
 
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  remittance of his electronic money which have been sent on a paper medium  shall be indicated in 
an advice of receipt or in a receipt acknowledging that such decisions have been received.  
17. The date of receipt by the bank of the customs body's decision on suspension of transactions on 
accounts of the payer (the person having t he solidary duty) in the bank and of the remittance of his 
electronic money, of the customs body's decision on cancellation of the suspension of transactions 
on accounts of the payer (the person having the solidary duty) in the bank and of the remittance o f 
his electronic money which have been sent in electronic form shall be the date defined in accordance 
with Chapter 50 of this Federal Law, if the exchange of information between customs bodies and the 
bank is effectuated through an information operator or  through the personal area, or the date 
established by the Central Bank of the Russian Federation by agreement with the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs if the 
exchange of informa tion between customs bodies and the bank is effectuated by means of the 
information system of the Central Bank of the Russian Federation.  
18. If after the taking of the customs body's decision on suspension of transactions on accounts of 
the payer (the per son having the solidary duty) in the bank and of the remittance of his electronic 
money a change has occurred in the name of said person and/or the details of his account in the 
bank in respect of which transactions were suspended under that decision said decision shall also be 
executed by the bank in respect of the payer (the person having the solidary duty) that has change 
his name and of transactions on the account having modified details.  
19. If after the taking of the customs body's decision on suspens ion of transactions on accounts of 
the payer (the person having the solidary duty) in the bank and of the remittance of his electronic 
money a change has occurred in the name of that person and/or the details of its corporate electronic 
payment facility th at has been used for the remittance of electronic money that has been suspended 
by that decision said decision shall also be executed by the bank in respect of the payer (the person 
having the solidary duty) that has changed its name, and the remittance of  electronic money by 
means of the corporate electronic payment facility having modified details.  
20. If the sum total of monetary funds of the payer (of the person having the solidary duty) available 
on the accounts on which transactions have been suspende d under the customs body's decision 
exceeds the sum indicated in that decision such person has the right to file an application with the 
customs body for cancellation of suspension of transactions on his accounts in the bank with an 
indication of the accou nts which contain sufficient monetary funds for implementation of the customs 
body's decision on uncontested collection.  
21. Within three working days after the date of receipt of said application of the payer (of the person 
having the solidary duty) the c ustoms body shall take a decision on cancellation of the suspension 
of transactions on accounts of that person in as much as it concerns the surplus of the sum of 
monetary funds specified in the customs body's decision on suspension of transactions on acco unts 
of the payer (of the person having the solidary duty) in the bank and of the remittance of his 
electronic money.  
22. Unless said application of the payer (the person having the solidary duty) is filed together with 
documents confirming the availabilit y of monetary funds in the accounts specified in this application, 
the customs body shall send an inquiry - before the taking of a decision on cancellation of the 
suspension of transactions on accounts within the working day following the date of receipt o f said 
application - to the bank in which the accounts specified by such person have been opened about 
the balance of monetary funds in these accounts. A message on the balance of monetary funds on 
the accounts of the payer (the person having the solidary duty) in the bank shall be sent by the 
bank before or on the next working day after the date receipt of the customs body's enquiry.  
23. After receiving information from the bank about the availability of monetary funds on the 
accounts of the payer (the per son having the solidary duty) in the bank in an amount sufficient for 
executing of a the customs body's decision on uncontested collection the customs body shall within 
two working days take a decision on cancellation of the suspension of transactions on a ccounts of 
the payer (the person having the solidary duty) in the bank and of the remittance of his electronic 
money in as much as it concerns the surplus of the sum of monetary funds specified in the customs 
body's decision on suspension of transactions o n accounts of the payer (the person having the 
solidary duty) in the bank and of the remittance of his electronic money.  G/VAL/N/1/RUS/4  
 
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  24. In the event of the customs body's breaching of the term for cancellation of the customs body's 
decision on suspension of transactions on accounts of the payer (the person having the solidary 
duty) in the bank or of the term for sending to the bank the cu stoms body's decision on cancellation 
of the suspension of transactions on accounts in the bank and of the remittance of his electronic 
money interest shall accrue on the sum of monetary funds in respect of with the suspension regime 
was effective payable to the payer (to the person having the solidary duty) per each calendar day 
of the breach of said term. The interest rate shall be equal to the key rate of the Central Bank of the 
Russian Federation that was effective in the period of the breach by the cus toms body of the term 
for cancellation of the decision on suspension of transactions on accounts of the payer (the person 
having the solidary duty) in the bank and of the remittance of his electronic money or the term for 
sending to the bank a decision on cancellation of the suspension of transactions on accounts of the 
payer (the person having the solidary duty) in the bank and of the remittance of his electronic 
money.  
25. The provisions of Part 24 of this article are also applicable in the cases of suspe nsion of 
transactions on precious metal accounts or suspension of remittance of electronic money of the 
payer (the person having the solidary duty).  
26. The bank is not liable for the losses incurred by the payer (the person having the solidary duty) 
as a result of the suspension of transactions on accounts in the bank and of the remittance of his 
electronic money by a the customs body's decision.  
27. Given the availability of a decision on suspension of transactions on accounts of the payer (of 
the person having the solidary duty) in a bank and of the remittance of his electronic money the 
bank does not have the right to open for such person accounts, deposits and deposited sums and to 
grant to such person the right of using new corporate electronic payment  facilities for electronic 
money remittance.  
28. The customs body shall inform banks about the persons in respect of which there exists a decision 
on suspension of transactions on accounts of the payer (of the person having the solidary duty) in 
the banks and of the remittance of his electronic money through an information operator or the 
personal area.  
Article 78 . The Distrainment of Property and Distrainment of the Goods in Respect of which 
Customs Payments, Safeguard, Anti -Dumping and Countervailing Duti es, Interest and Penalties 
Have not been Paid or have been Partially Paid  
1. The distrainment of property and the distrainment of the goods in respect of which customs 
payments, safeguard, anti -dumping and countervailing duties, interest and penalties have  not been 
paid or have been partially paid means the action of the restrictions on the rights of the owner in 
respect of his property which are imposed by the customs body to secure the collection of customs 
and other payments.  
2. The distrainment of prope rty may be full or partial.  
3. The full distrainment of property means such restriction on the rights of the owner in respect of 
his property with which he does not have the right to dispose of the distrained property, and the 
possession and use of that pr operty is effectuated on the permission and under the control of a 
customs body.  
4. The partial distrainment of property means such restriction on the rights of the owner in respect 
of his property with which the possession, use and disposal of that proper ty is effectuated on the 
permission and under the control of a customs body.  
5. The permission specified in Part 4 of this article, shall be issued on the owner's application by the 
customs body that has taken the decision on distrainment of the property.  
6. The customs body's permission to use and dispose of distrained property shall comprise 
information on:  
1)  the customs body that has issued the permission;  G/VAL/N/1/RUS/4  
 
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  2)  the applicant whose property is distrained;  
3)  the number and date of the application;  
4)  a description of the property;  
5)  the quantity of the property;  
6)  the individual features of the property;  
7)  the actions of using and disposing of the property which are permitted by the customs body;  
8)  on the term for committing the actions of using  and disposing of the property.  
7. The customs body's permission to use and dispose of property shall be made formal as a document 
on a paper medium or in the form of an electronic document.  
8. The form, format and structure of the customs body's permissio n to use and dispose of property 
shall be established by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs. Said permission in the form of an electronic document 
shall be sent to the applicant  through the personal area.  
9. The distrainment of property shall be done on the authorisation of a procurator under a decision 
of a customs body in the event of a default on execution or the improper execution by a payer (the 
person having the solidary li ability) of the duty to pay of customs payments, safeguard, 
anti-dumping, countervailing duties, interest and penalties within the term established by 
international treaties and acts in the sphere of customs regulation, the legislation of the Russian 
Feder ation on customs regulation.  
10. The distrainment of property of a natural person shall not be effectuated.  
11. The distrainment of property may extend to the entire property of the payer.  
12. The distrainment of property shall be effectuated only in respect of the property which is needed 
and is sufficient for execution of the duty to pay customs and other payments.  
13. The distrainment in respect of immovable property of a foreign person that  does not pursue 
activities in the Russian Federation through a permanent establishment - if the value of said piece 
of immovable property exceeds the amounts of the customs and other payments collected in respect 
of that piece shall be imposed if the fore ign person does not have another property on the territory 
of the Russian Federation which may serve as subject for levy of execution.  
14. The distrainment of the goods in respect of which customs payments, safeguard, anti -dumping 
and countervailing duties , interest and penalties have not been paid or have been partially paid 
(hereinafter referred to as the distrainment of goods) shall not be imposed before the taking of a 
decision by the customs body on levy of execution on the goods in respect of which cu stoms 
payments, safeguard, anti -dumping and countervailing duties, interest and penalties have not been 
paid or have been partially paid taken by the customs body in accordance with Article 79 of this 
Federal Law.  
15. The distrainment of the goods which had been cleared before the filing of a declaration 
concerning the goods shall be imposed after the taking of a decision by the customs body on the 
results of customs control which has documented the fact of breach of t he norms of international 
treaties and acts in the sphere of customs regulation and/or of the legislation of the Russian 
Federation on customs regulation by the person that filed the application for clearance of the goods 
before the filing of a declaration  concerning the goods, having caused the onset of the due date for 
payment of customs payments, safeguard, anti -dumping and countervailing duties.  
16. The distrainment of goods shall be imposed on all the goods on which customs payments, 
safeguard, anti -dumping and countervailing duties, interest and penalties have not been paid or 
have been partially paid.  
17. The customs body's decision on distrainment of property shall contain information on:  
1)  the number and date of the of customs body's decision on d istrainment of property;  
2)  the customs body that has taken the decision on distrainment of property;  
3)  the person whose property is distrained;  G/VAL/N/1/RUS/4  
 
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  4)  the amounts of customs payments, safeguard, anti -dumping, countervailing duties, interest 
and penalties subject to collection in connection with a default on execution or the improper 
execution of the duty to pay them within the term established by international treaties and 
acts in the sphere of customs regulation, the legislation of the Russian Federation on customs 
regulation;  
5)  the term for execution of the duty to pay the customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties;  
6)  the dates and numbers of notices (adjustments for notices);  
7)  property that is distrain ed. 
18. The customs body's decision on distrainment of goods shall contain information on:  
1)  the number and date of the customs body's decision on distrainment of the goods;  
2)  the customs body that has taken the customs body's decision on distrainment of the goods;  
3)  another person whose goods are subjected to distrainment, if such person is identified by the 
customs body;  
4)  the sum of the customs payments, safeguard, anti -dumping, countervailing duties, interest 
and penalties subject to collection in connection with a default on execution or the improper 
execution of the duty to pay them within the term established by the law of the Union and/or 
the legislation of the Russian Federation on customs regulation;  
5)  the term for execution of the duty t o pay the customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties;  
6)  the number and date of a decision on levy of execution on the goods in respect of the which 
customs payments, safeguard, anti -dumping and countervailing  duties, interest and penalties 
have not been paid or have been partially paid, given the availability of such decision;  
7)  the goods subjected to distrainment.  
19. The customs body's decision on distrainment of property and the customs body's decision on  
distrainment of goods shall be drawn up in the form of a document on a paper medium or an 
electronic document.  
20. The forms, formats and structures of the customs body's decision on distrainment of property 
and of the customs body's decision on distrainm ent of goods shall be established by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs. 
Said decisions in the form of an electronic documents shall be sent through the personal area to the 
person whose property or goods are distrained.  
21. For the purposes of executing the customs body's decision on distrainment of property such 
decision shall be sent for suspension of the completion of registration actions in respect of the 
distrained property : 
1)  to the federal executive body authorised in the sphere of state registration of rights to 
immovable property and of transactions in such property, of state cadastral registration of 
immovable property, and of keeping the state cadastre of immovable property;  
2)  to units of the State Road Traffic Safety Inspectorate of the Ministry of Internal Affairs of the 
Russian Federation and a body of state supervision over the technical condition of 
self-propelled vehicles and other types of machinery in the R ussian Federation.  
22. The distrainment of property and the distrainment of goods shall be carried out with the 
participation of witnesses or with the use of video recording. The customs body carrying out 
distrainment does not have the right to bar the own er, his legal and/or authorised representative 
from attending when such distrainment is being performed.  
23. The persons participating in the performance of distrainment of property or distrainment of 
goods as witnesses or specialists, and also the owner o r his representative shall be provided with an 
explanation of their rights and duties.  
24. The distrainment of property and the distrainment of goods in the night -time shall not be carried 
out, except for urgent cases.  G/VAL/N/1/RUS/4  
 
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  25. Prior to the distrainment of prop erty the customs body's official who does the distrainment shall 
show the customs body's decision on distrainment of the property, a procurator's authorisation and 
documents acknowledging the official's powers to the person whose property is being distrain ed, or 
his representative.  
26. Prior to the distrainment of the goods in respect of which customs and other payments have not 
been paid or have been partially paid the customs body's official who does the distrainment shall 
show the customs body's decision  on imposition of distrainment and documents acknowledging the 
official's powers to the person whose goods are being distrained or to a representative thereof.  
27. In the event of distrainment of property or goods a report on distrainment of the property o r the 
goods shall be drawn up.  
28. The protocol on distrainment of property or goods or a list attached thereto shall comprise a list 
and a description of the pieces of property or of the goods subject to distrainment with an exact 
indication of the denomi nation, quantity and individual features of items, and if possible their value.  
29. All items subject to distrainment shall be shown to the witnesses and to the person whose 
property or goods are being distrained, or to the representative thereof.  
30. The report on distrainment of the property or the goods shall be signed by the customs body's 
official, the witnesses, the person to which said property has been transferred by the customs body's 
official for safekeeping or storage, and other persons who atten ded during the distrainment. If any 
of said persons refuses to sign the report an annotation about it shall be entered in it.  
31. A copy of the report on distrainment of the property or the goods shall be sent to the person 
whose property or goods are dist rained before or on the working day following the date on which 
the report is drawn up.  
32. The form, format and structure of a report on distrainment of property or goods shall be 
established by the federal executive body carrying out the functions of con trol and supervision in 
the sphere of customs affairs.  
33. The customs body that has taken a decision on distrainment of property or distrainment of goods 
shall designate the place in which the distrained property or goods have to be put.  
34. The alienatio n (except for the one carried out under the control or on the permission of the 
customs body that has imposed distrainment), waste or concealment of distrained property or goods 
is prohibited. The non -observance of the established by procedure for possessi on, use and disposal 
of distrained property or goods is a ground for holding persons at fault accountable is accordance 
with the legislation of the Russian Federation.  
35. On an application of the person whose property has been distrained the customs body has the 
right to replace the distrainment of the property with a money deposit as a security for execution of 
the duty to pay of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties in accordance with Article 60 of this Federal Law.  
36. The application for replacement of the distrainment of property with a money deposit shall be 
filed in writing on a paper medium or in the form of an electronic document signed with an enhanced 
approved electronic signature through the per sonal area.  
37. The total term for consideration of the application for replacement of the distrainment of property 
with a money deposit, taking of a decision by the customs body on replacement of the distrainment 
of property with a money deposit shall not  exceed five working days after the day following the date 
of receipt of the application by the customs body.  
38. If the customs body refuses to replace the distrainment of property with a money deposit a 
notice about such refusal shall be sent to the appl icant in writing or in electronic form through the 
personal area.  G/VAL/N/1/RUS/4  
 
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  39. The forms, formats and structures of the application for replacement of the distrainment of 
property with a money deposit, of the customs body's decision on replacement of the distrainme nt 
of property with a money deposit, of the notice about refusal to replace the distrainment of property 
with a money deposit and the procedure for consideration of such application shall be established 
by the federal executive body carrying out the functi ons of control and supervision in the sphere of 
customs affairs.  
40. The customs body's decision on distrainment of property and the customs body's decision on 
distrainment of goods shall keep effective until the cancellation of such decisions by the custo ms 
body that has taken them or until the cancellation of said decisions by a higher customs body or a 
court.  
41. The customs body's decision on distrainment of property and the customs body's decision on 
distrainment of goods shall be cancelled if:  
1)  the duty to pay the customs payments, safeguard, anti -dumping, countervailing duties, 
interest and penalties has been terminated;  
2)  a money deposit has been accepted as a security for execution of the duty to pay the customs 
payments, safeguard, anti -dumpin g, countervailing duties, interest and penalties in 
accordance with Article 60 of this Federal Law;  
3)  the property has been distrained by a bailiff in the procedure envisaged by Federal Law 
No. 229-FZ of 2 October 2007 on Enforcement Proceedings in the e vent of execution of a court 
judgement on collection of the customs payments, safeguard, anti -dumping, countervailing 
duties, interest and penalties or a decision of a customs body on collection of the customs 
payments, safeguard, anti -dumping, countervail ing duties, interest and penalties through the 
collection of property.  
42. The customs body's decision on cancellation of the distrainment of property and the customs 
body's decision on cancellation of the distrainment of goods shall be drawn up on a paper medium 
or in the form of an electronic document and shall be sent to the person in respect of whose property 
or goods such decision is taken, within five working days after the date of the given decision.  
43. The forms, formats and structures of a of the customs body's decision on cancellation of the 
distrainment of property an d of the customs body's decision on cancellation of the distrainment of 
goods shall be established by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
44. The customs body shall notify the f ederal executive body authorised in the sphere of state 
registration of rights to immovable property and of transactions in such property, the state cadastral 
registration of immovable property, and the keeping of the state cadastre of immovable property, 
units of the State Road Traffic Safety Inspectorate of the Ministry of Internal Affairs of the Russian 
Federation, a body of state supervision over the technical condition of self -propelled vehicles and 
other types of machinery in the Russian Federation ab out the taking of a decision on cancellation of 
the distrainment of property within five working days after the taking of the given decision.  
Article 79 . The Collection of Customs Payments, Safeguard, Anti -Dumping, Countervailing Duties, 
Interest and Penal ties through the Collection of the Goods on Which the Customs Payments, 
Safeguard, Anti -Dumping and Countervailing Duties, Interest and Penalties Have not been Paid or 
have been Partially Paid  
1. In the event of absence of monetary funds (precious metals) on accounts of the payer (the person 
having the solidary duty) in banks, of electronic money of the payer (the person having the solidary 
duty) or of lack of information about accounts of the payer (the person having the solidary duty) or 
about the electro nic money of the payer (the person having the solidary duty) the customs bodies 
have the right to collect the amounts of payable customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties through the collection of the goods on  which the customs 
payments, safeguard, anti -dumping and countervailing duties, interest and penalties have not been 
paid or were paid within the term established by international treaties and acts in the sphere of 
customs regulation and/or the legislation  of the Russian Federation on customs regulation.  G/VAL/N/1/RUS/4  
 
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  2. Levy of execution on goods shall be effectuated without the dispatch of a notice (an adjustment 
for a notice) in cases when the maximum term for storage of the goods has expired, and the payer 
is not ide ntified by the customs bodies.  
3. A decision on levy of execution on the goods shall be taken by the customs body that does the 
collection of such customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties within 10 working da ys upon the expiry of the term established by Part 19 of Article 73 of 
this Federal Law, or within 10 working days after the expiry of the maximum term of storage of the 
goods in the case established by Part 2 of this article.  
4. A decision on levy of exec ution on goods shall contain information on:  
1)  the number and date of the decision on levy of execution on the goods;  
2)  the customs body that has taken the decision on levy of execution on the goods;  
3)  the payer, if he has been identified by the cust oms bodies;  
4)  the amounts of the customs payments, safeguard, anti -dumping and countervailing duties 
subject to collection in connection with a default on execution or the improper execution of 
the duty to pay them within the term established by internat ional treaties and acts in the 
sphere of customs regulation and/or the legislation of the Russian Federation on customs 
regulation;  
5)  the amounts of the penalties and/or interest which are subject to collection and have accrued 
through the date of drawin g up of the decision on collection;  
6)  the term for execution of the duty to pay the customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties, if the collection is done without the dispatch of a 
notice about the payment of the customs payments, safeguard, anti -dumping, countervailing 
duties, interest and penalties;  
7)  the grounds for taking the decision on levy of execution on the goods, if the collection is done 
without the dispatch of a notice on the payment of the custom s payments, safeguard, anti -
dumping, countervailing duties, interest and penalties;  
8)  the dates and numbers of notices (adjustments for notices), if the collection is done after the 
sending of such notices (adjustments for notices);  
9)  about the goods w hich are the subject of levy of execution;  
10)  the registration number and date of the adjustment of a declaration concerning the goods, a 
calculation of the customs duties, taxes, safeguard, anti -dumping and countervailing duties, 
a calculation of the cu stoms duties and taxes levied at uniform rates, an adjustment of a 
customs credit slip, the application envisaged Item 4 of Article 277 of the Code of the Union, 
or another customs document defined by the Commission in accordance with Item 24 of 
Article  266 of the Code of the Union.  
5. A decision on levy of execution on goods shall be made formal as a document on a paper medium 
or an electronic document, and be sent to the payer (to the person having the solidary duty) before 
or on the working day following  the date of such decision.  
6. With the exception of cases when such goods are handed over to customs bodies as the subject 
of pledge in accordance with Article 63 of this Federal Law, within 10 working days after the date of 
the decision on levy of execution on the goods the customs b ody shall file an application with the 
court or arbitration court for levy of execution in respect of the goods.  
7. The form, format and structure of a decision on levy of execution on goods shall be established 
by the federal executive body carrying out t he functions of control and supervision in the sphere of 
customs affairs. Said decision in the form of an electronic document shall be sent to the payer 
through the personal area.  
8. Unless the payer is the owner of the goods, the owner has the right to pa y customs payments, 
safeguard, anti -dumping and countervailing duties, interest and penalties in respect of the goods 
belonging to him. From the time of payment of the customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties  the procedure for levy of execution in respect of the 
goods is terminated. The procedure for payment of customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties shall be established by the federal executive body 
carrying ou t the functions of state policy elaboration and normative legal regulation in the sphere of 
customs affairs.  G/VAL/N/1/RUS/4  
 
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  9. For the purpose of securing the implementation of the decision on levy of execution on goods the 
customs body may take a decision on distrainmen t of the goods in accordance with Article 78 of this 
Federal Law.  
10. Levy of execution on goods shall be done under a decision of a court or a customs body, if such 
goods have been handed over to the customs bodies as the subject of pledge in accordance w ith 
Article 63 of this Federal Law.  
11. The amounts of proceeds from the sale of the goods shall be disposed of in the procedure 
envisaged Article 321 of this Federal Law for distrained goods.  
Article 80 . Collecting Customs Payments through the Collection of the Refundable Amounts of 
Customs Duties, Taxes, Safeguard, Anti -Dumping and Countervailing Duties, and/or of the 
Amounts of Advance Payments and Other Property of the Payer  
1. In the event of a default on execution or the improper execution of the duty  to pay of customs 
payments, safeguard, anti -dumping, countervailing duties, interest and penalties upon the expiry of 
the term specified in Part 19 of Article 73 of this Federal Law the customs body shall resort to levy 
of execution on the amounts of cust oms duties, taxes, safeguard, anti -dumping and countervailing 
duties which are refundable in accordance with Articles 67 and 76 of the Code of the Union, and/or 
the amounts of advance payments (hereinafter referred to for the purposes of this chapter as 
advance payments) of the payer (of the person having the solidary duty).  
2. Levy of execution on the amounts of advance payments, excessively paid (collected) customs 
payments, safeguard, anti -dumping, countervailing duties, interest and penalties shall be 
effectuated within the term for keeping these funds on the account of the Federal Treasury or on 
the account designated by an international treaty of the Russian Federation or a decision of the 
customs body.  
3. The customs body's decision on collection of c ustoms payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties through the collection of advance payments shall 
contain information on:  
1)  the registration number and date of the customs body's decision on collection of the custom s 
payments, safeguard, anti -dumping, countervailing duties, interest and penalties through the 
collection of advance payments;  
2)  the customs body that has taken the decision on collection of the customs payments, 
safeguard, anti -dumping, countervailing d uties, interest and penalties through the collection 
of advance payments;  
3)  the payer and/or the person having the solidary duty;  
4)  the amounts of the customs payments, safeguard, anti -dumping and countervailing duties 
which are subject to collection;  
5)  the amounts of the penalties and/or interest which are subject to collection and have accrued 
through the date on which the decision on collection is drawn up;  
6)  the registration number and date of an adjustment of a declaration concerning the goods,  a 
calculation of the customs duties, taxes, safeguard, anti -dumping and countervailing duties, 
a calculation of the customs duties and taxes levied at uniform rates, an adjustment of a 
customs credit slip, the application envisaged Item 4 of Article 277 o f the Code of the Union, 
or another customs document defined by the Commission in accordance with Item 24 of 
Article  266 of the Code of the Union.  
4. The customs body's decision on collection of customs payments, safeguard, anti -dumping, 
countervailing dut ies, interest and penalties through the collection of advance payments shall be 
made formal as a document on a paper medium or an electronic document.  
5. The form, format and structure of the customs body's decision on collection of customs payments, 
safeg uard, anti -dumping, countervailing duties, interest and penalties through the collection of 
advance payments shall be endorsed by the federal executive body carrying out the functions of 
control and supervision in the sphere of customs affairs.  G/VAL/N/1/RUS/4  
 
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  6. The cust oms body's decision on collection of customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties through the collection of advance payments shall be 
taken within 10 working days after the date of expiry of the term specified in  Part 19 of Article 73 
of this Federal Law.  
7. About the collection of customs payments, safeguard, anti -dumping, countervailing duties, 
interest and penalties through the collection of advance payments the payer (the person having the 
solidary duty) shall  be notified by the customs body within three working days after the collection.  
8. The form, format and structure of a notice about the collection of customs payments, safeguard, 
anti-dumping, countervailing duties, interest and penalties through the coll ection of advance 
payments shall be endorsed by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs. Said notice in the form of an electronic document shall 
be sent to the payer (to the person h aving the solidary duty) through the personal area.  
9. If advance payments of the payer (the person having the solidary duty) are received after the 
expiry of the term specified in Part 19 of Article 73 of this Federal Law the customs body's decision 
on co llection of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties through the collection of advance payments shall be taken within five working days after 
the date of receipt of such sums.  
10. The customs body has the rig ht to collect payable customs payments, safeguard, anti -dumping 
and countervailing duties, interest and penalties through the collection of other property of the payer 
(the person having the solidary duty), in particular money in cash in the event of:  
1)  a default on execution or the improper execution of the duty to pay customs payments, 
safeguard, anti -dumping, countervailing duties, interest and penalties after the expiry of the 
term specified in Part 19 of Article 73 of this Federal Law;  
2) insufficien cy or lack of monetary funds on accounts of the payer (of the person having the 
solidary duty) and/or of his electronic money;  
3)  lack of information about accounts of the payer (the person having the solidary duty) or 
information on the details of his co rporate electronic payment facility used to remit electronic 
money.  
11. The collection of customs payments, safeguard, anti -dumping, countervailing duties, interest 
and penalties through the collection of property shall be effectuated under a decision of t he customs 
body by means of sending a relevant ruling within three working days after the date of such decision 
to a bailiff for execution in the procedure established by Federal Law No. 229 -FZ of 2  October 2007 
on Enforcement Proceedings, with account bei ng taken of the details envisaged by this article.  
12. The customs body's decision on collection of customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties through the collection of property shall contain 
information on:  
1)  the registration number and date if the decision on collection of customs payments, safeguard, 
anti-dumping, countervailing duties, interest and penalties through the collection of advance 
payments;  
2)  the customs body that has taken the customs body's decision on collection of customs 
payments, safeguard, anti -dumping, countervailing duties, interest and penalties through the 
collection of advance payments;  
3)  the amounts of the customs payments, safeguard, anti -dumping and countervailing duties 
subjec t to collection;  
4)  the amounts of the penalties and/or interest which have accrued as of the date of the decision 
on collection of the customs payments, safeguard, anti -dumping, countervailing duties, 
interest and penalties through the collection of adva nce payments;  
5)  the dates and numbers of notices (adjustments for notices);  
6)  the registration number and date of an adjustment of a declaration concerning the goods or 
a calculation of the customs duties, taxes, safeguard, anti -dumping and countervail ing duties, 
an adjustment of a customs credit slip, the application envisaged by Item 4 of Article 277 of 
the Code of the Union, or another customs document defined by the Commission in accordance 
with Item 24 of Article 266 of the Code of the Union.  G/VAL/N/1/RUS/4  
 
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  13. The customs body's decision on collection of customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties through the collection of property, the customs body's 
order on collection of customs payments, safeguard, anti -dumping, co untervailing duties, interest 
and penalties through the collection of property shall be drawn up in the form of a document on a 
paper medium or an electronic document.  
14. The forms, formats and structures of the customs body's decision on collection of cu stoms 
payments, safeguard, anti -dumping, countervailing duties, interest and penalties through the 
collection of property, the customs body's order on collection of customs payments, safeguard, anti -
dumping, countervailing duties, interest and penalties th rough the collection of property shall be 
endorsed by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
15. The customs body's decision on collection of customs payments, safeguard, anti -dump ing, 
countervailing duties, interest and penalties through the collection of property of the payer (of the 
person having the solidary duty) shall be taken within one year after the expiry of the term specified 
in Part 19 of Article 73 of this Federal Law. Upon the expiry of said term the customs body may file 
an application with the court within six months claiming collection from the payer (the person having 
the solidary duty) of the payable amounts of the customs payments, safeguard, anti -dumping, 
counter vailing duties, interest and penalties.  
16. The term for filing an application that has failed to be observed for a good reason may be 
reinstated by the court.  
Article 81 . The Duties of Banks and Other Credit Institutions to Perform under the Custom Body's  
Decisions on Uncontested Collection of Customs Payments, Safeguard, Anti -Dumping, 
Countervailing Duties, Interest and Penalties  
1. Banks, the Vnesheconombank and the Eurasian Development Bank shall perform under the 
demands established by this chapter.  
2. While performing under the demands established by this chapter, banks, the Vnesheconombank 
and the Eurasian Development Bank shall receive from customs bodies, and send to customs bodies 
the documents established by this chapter in electronic form.  
3. While implementing the demands established by this chapter, banks have the right to chose one 
of the methods of interaction with customs bodies envisaged by Part 22 of Article 75, Parts 10 and 
13 of Article 77 of this Federal Law.  
4. The sending by Vneshecono mbank and Eurasian Development Bank to customs bodies, and also 
by customs bodies to the Vnesheconombank and the Eurasian Development Bank of the electronic 
documents signed with an enhanced approved electronic signature, and the information in electronic 
form envisaged by this chapter shall be effectuated in the procedure established by an agreement 
of the federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs with the Vnesheconombank or the Eurasian D evelopment Bank.  
5. For a default on execution or the improper execution of the duties envisaged by this article banks 
shall be held accountable in accordance with the legislation of the Russian Federation.  
6. The provisions of this article are also applic able to the duty of banks to execute customs bodies 
instructions on uncontested collection, customs bodies instructions on remittance of electronic 
money in respect of the amounts of interest and penalties.  
7. From the date of withdrawal of the bank's bank ing transactions licence the collection of customs 
and other payments through the collection of monetary funds on the accounts of such bank shall be 
effectuated with account being taken of the provisions of Federal Laws No. 395 -I of 2 December  1990 
on Bank s and Banking Activities and No. 127 -FZ of 26 October 2002 on Insolvency (Bankruptcy).  
  G/VAL/N/1/RUS/4  
 
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  Article 82 . Recognising as Uncollectable and Unfit for Write -off the Amounts of Customs Payments, 
Safeguard, Anti -Dumping, Countervailing Duties, Interest and Penalties  
1. The following shall be deemed uncollectable: the indebtedness for payment of the customs 
payments, safeguard, anti -dumping, countervailing duties, interest and penalties which have not 
been paid by the payers (the persons having the solidary l iability) and/or the collection of which has 
turned out to be impossible after the taking of all the measures for collection which are envisaged 
by international treaties and acts in the sphere of customs regulation and/or the legislation of the 
Russian Fe deration, in the event of:  
1)  winding -up of the payer being a legal entity, and an organisation not being a legal entity in 
accordance with the legislation of the Russian Federation or the legislation of the foreign state 
on whose territory it was registe red; 
2)  deeming an individual businessman bankrupt in accordance with the legislation of the Russian 
Federation or the legislation of the foreign state on whose territory he has been registered;  
3)  deeming a citizen bankrupt in accordance with by Federal  Law No. 127 -FZ of 26 October 2002 
on Insolvency (Bankruptcy);  
4)  death of a natural person (of an individual businessman) or his having been declared deceased 
in the procedure established by the legislation of the Russian Federation or the legislation of  
the foreign state on whose territory that person has been permanently residing;  
5)  adoption of a court judgement in accordance with which a customs body ceases to have the 
opportunity for collecting the amounts of customs and other payments due to the ex piry of 
the term established by for the collection thereof, in particular adoption of a court judgement 
on refusal to reinstate the term for filing an application with the court claiming collection of 
customs and other payments that has failed to be observ ed; 
6)  an order being issued by a bailiff on termination of an execution proceeding and on return of 
the writ of execution to the claimant on the grounds envisaged by Items 3 and 4 of Part 1 of 
Article 46 of Federal Law No. 229 -FZ of 2 October 2007 on Enf orcement Proceedings, if more 
than five years have passed since the date of establishment of the fact of default on execution 
or the improper execution of the duty to pay of the amounts of the customs duties, taxes, 
safeguard, anti -dumping and countervaili ng duties, penalties, interest, and in this case:  
a)  these sums do not exceed the sum of claims addressed to the debtor established by the 
legislation of the Russian Federation on insolvency (bankruptcy) for commencement of 
a bankruptcy proceeding;  
b)  a court has returned an application for deeming a debtor bankrupt or has terminated a 
bankruptcy proceeding in connection with the lack of funds sufficient to meet the judicial 
expenses for implementation of the procedures applied in the bankruptcy case;  
7)  three years having passed since the date of establishment of the fact of default on execution 
or the improper execution of the duty to pay by a foreign person being the payer of customs 
duties, taxes, safeguard, anti -dumping and countervailing duties, pen alties and interest if the 
customs bodies do not have information on the availability of the given person's monetary 
funds and/or other property on the territory of the Russian Federation which can be the subject 
of levy of execution.  
2. The deeming as unc ollectable of the amounts of customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties for one of the persons which have the solidary duty to 
pay them shall not cause the deeming as uncollectable and unfit for write -off the a mounts of the 
customs payments, safeguard, anti -dumping, countervailing duties, interest and penalties for other 
persons having the solidary duty, provided they do not have the circumstances (the circumstance) 
specified in Part 1 of this article.  
3. The pr ocedure for writing off the amounts of customs payments, safeguard, anti -dumping, 
countervailing duties, interest and penalties which have been recognised as uncollectable, the forms 
of the documents drawn up by the customs bodies in the event of write -off of the amounts of customs 
payments, safeguard, anti -dumping, countervailing duties, interest and penalties, and also a list of 
the documents confirming the circumstances envisaged by Part 1 of this article shall be endorsed by 
the federal executive body c arrying out the functions of control and supervision in the sphere of 
customs affairs.  G/VAL/N/1/RUS/4  
 
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  4. For the purposes of applying a risk management system the customs bodies in the procedure 
established by the federal executive body carrying out the functions of cont rol and supervision in 
the sphere of customs affairs shall keep a register of the persons (founders and/or stockholders) 
whose amounts of customs payments, safeguard, anti -dumping, countervailing duties, interest and 
penalties which have been recognised as  uncollectable.  
SECTION III - CUSTOMS OPERATIONS AND THE PERSONS CARRYING THEM OUT  
Chapter 13. General Provisions on Carrying Out Customs Operations  
Article 83 . Procedure for Carrying Out Customs Operations  
1. General provisions on customs operations and the persons which carry them out are established 
by Chapter 13 of the Code of the Union.  
2. In as much as it concerns the issues not defined by the Code of the Union, other international 
treaties and acts in th e sphere of customs regulation, or in the cases envisaged by international 
treaties and acts in the sphere of customs regulation the federal executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs affairs, 
in accordance with Article 78 of the Code of the Union has the right to define customs operations 
and a procedure for carrying them out depending on the categories of goods moved across the 
customs border of the Union, the modes of tran sport whereby the goods are carried (transported), 
the persons which move the goods, the details of the declaring for customs purposes and clearing 
of the goods, and the customs procedures under which the goods are placed.  
3. The federal executive body car rying out the functions of control and supervision in the sphere of 
customs affairs has the right to establish technologies for carrying out customs operations depending 
on the categories of goods moved across the customs border of the Union, the modes of transport, 
the persons which move the goods, the details of declaring for customs purposes and of clearing of 
the goods, the customs procedures under which the goods are placed, in particular within the 
framework of implementation of the one stop mechanism  by means of the exchange of documents 
and information with the federal executive bodies concerned within the framework of 
interdepartmental electronic interaction.  
4. The technology for carrying out customs operations means the entirety and the sequence o f 
commission of actions by the customs bodies with the use or by means of the information systems 
of the customs bodies in accordance with international treaties and acts in the sphere of customs 
regulation and/or the legislation of the Russian Federation on customs regulation relating to the 
movement through the territory of the Russian Federation, declaring and clearing of goods, and also 
the temporary storage thereof.  
Article 84 . The Place and Time of Realisation of Customs Operations by Customs Bodies  
1. The working hours of a customs body shall be defined by the chief of the customs body in 
accordance with the legislation of the Russian Federation.  
2. The working hours of customs bodies in the places of import of goods into the Russian Federation 
and e xport of goods from the Russian Federation shall correspond to the working hours of the state 
controlling bodies and services in these areas. The working hours of customs bodies in other places 
where customs operations are performed shall be established by  with account being taken of the 
needs of transport organisations, participants in foreign economic activity and appointed post 
operator. The working hours of customs bodies in the places of import of goods into the Russian 
Federation and export of goods f rom the Russian Federation which due to their whereabouts are 
combined with check -points of adjacent states shall correspond if possible with the working hours 
of the customs bodies of these adjacent states.  
3. If it is impossible for a customs body to car ry out customs operations at the location of the 
customs body and/or during its working hours such operations on a substantiated request of the 
person concerned may be carried out outside the location of the customs body and/or beyond its 
working hours.  G/VAL/N/1/RUS/4  
 
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  Article 85 . Customs Operations at the Arrival of Goods in the Russian Federation from the Territory 
of a State Not Being a Member of the Union, and at the Export of Goods from the Territory of the 
Russian Federation  
1. Upon the arrival of goods in the Russia n Federation from the territory of a state not being a 
member of the Union the customs operations envisaged by Article 88 of the Code of the Union shall 
be carried out.  
2. The time of delivery of the goods moved by road, and the place of import (arrival) i nto the territory 
of the Russian Federation is the time of completion of the measures for exercise of border control in 
respect of the persons, vehicles, cargoes, goods and animals crossing the State Border of the Russian 
Federation.  
3. The carrier shall n otify the customs body of the arrival of goods in the territory of the Russian 
Federation within the following term:  
1) in respect of the goods carried by air - within one hour from the time of parking of the aircraft 
at the arrival airport, or in the even t of arrival beyond the working hours of the customs body 
- within one hour from the time of onset of the beginning of the customs body's working hours;  
2)  in respect of the goods carried by water transport - within three hours from the time of 
mooring of  the vessel or anchoring at the arrival port, or in the event of arrival beyond the 
working hours of the customs body - within one hour from the time on onset of the time of 
commencement of the customs body's working hours;  
3)  in respect of the goods carr ied by rail - within four hours from the time of putting of the railway 
train in the customs control zone at a check -point, or in the event of arrival beyond the working 
hours of the customs body - within four hours from the time of onset of the beginning of the 
customs body's working hours.  
4. If a transhipment takes place in the place of import (arrival) of the goods moved by rail due to 
the change of the gauge of the rolling stock traffic, the customs body shall be notified of the arrival 
of such goods i n the territory of the Russian Federation with account being taken of the term 
established by the technological process of operation of the station and approved by the customs 
body which exercises customs control in the place of arrival.  
5. The carrier sha ll notify the customs body about the arrival of the goods into the customs territory 
of the Union by means of providing the documents and information envisaged by Article 89 of the 
Code of the Union, depending on the mode of transport whereby the goods are  carried (transported).  
6. Also the carrier may notify the customs body about the arrival of the goods into the customs 
territory of the Union by means of submitting a document comprising information on the registration 
number of the preliminary informatio n that has been provided in the form of an electronic document, 
provided such preliminary information contains the information required for the realisation of the 
customs operations relating to the arrival of the goods.  
7. On behalf of the carrier the docu ments and information mentioned in Article 89 of the Code of the 
Union, depending on the mode of transport whereby the goods are carried (transported), or the 
documents containing information on the registration number of the preliminary information that 
has been provided in the form of an electronic document may be provided by the customs 
representative or other persons acting on the carrier's instructions.  
8. Within 10 minutes from the time of receipt of the notice of arrival of the goods which have arriv ed 
by road and rail in the territory of the Russian Federation, or within 20 minutes of the goods which 
have arrived by air, or within 30 minutes of the goods which have arrived by water transport the 
customs bodies shall record by means of using their sta ndard software the date and time of the 
notice in the book of notices about the arrival of goods.  
9. One of the customs operations envisaged by Item 5 of Article 88 of the Code of the Union shall 
be completed:  
1)  within three hours of the customs body's w orking hours from the time of notification about 
the arrival for the goods which have arrived by road;  G/VAL/N/1/RUS/4  
 
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  2)  within 12 hours of the customs body's working hours of from the time of notification about 
the arrival for the goods which have arrived by air and ra il. 
10. If a transhipment takes place in the place of import (arrival) of the goods carried by rail due to 
the change of the gauge of the rolling stock traffic customs operations in the places of import (arrival) 
thereof shall be carried out with account b eing taken of the term required for the transhipment 
established by the technological process of operation of the station and approved by the customs 
body which exercises customs control in the place of their arrival.  
11. If customs operations are carried out without the unloading of goods the customs operations in 
the place of import (arrival) of the goods shall be completed within 12 hours of the working hours 
of the customs body from the time of notification about the arrival of the goods which have arri ved 
by water transport, and if goods are unloaded (re -loaded) at a sea (river) port, within 12 hours from 
the time of unloading of the goods.  
12. The temporary storage the goods which have arrived shall be effectuated in the temporary 
storage warehouses lo cated in the places of import (arrival) and in other places of temporary storage 
established by Article 90 of this Federal Law.  
13. The carriage of goods from the place of import (arrival) to the place of temporary storage located 
in a place other than the  place of import (arrival), without placement under the customs procedure 
of customs transit is admissible on the condition that the place of temporary storage where the 
goods are going to be temporarily stored is located in the operating area of the custo ms body at 
which the arrival of the goods has been registered, in the procedure defined by the federal executive 
body carrying out the functions of state policy elaboration and normative legal regulation in the 
sphere of customs affairs.  
14. The unloading,  re-loading (transhipment) of goods and other cargo operations with the goods, 
and also the replacement of the vehicles which do international carriage and have delivered the 
goods to the territory of the Russian Federation, and other vehicles shall be eff ectuated within the 
working hours of the customs body in the places specifically intended for these purposes, on the 
customs body's permission issued on a request of the person concerned.  
15. When goods are exported from the Russian Federation the customs operations envisaged by 
Article 92 of the Code of the Union shall be carried out in the places of export (departure).  
16. The documents and information mentioned in Items 1 and 2 of Article 92 of the Code of the 
Union may be provided on behalf of the carri er by the customs representative or other persons which 
act on the carrier's instructions.  
17. When goods are carried by water transport the documents and information mentioned in Item  2 
of Article 92 of the Code of the Union may be provided by the declara nt or forwarder.  
Article 86 . Obtaining the Information Required for Realisation of Customs Operations from State 
Bodies (Organisations)  
1. The information required for realisation of customs operations may be received by the customs 
bodies within the frame work of information interaction with state bodies (organisations). The 
composition of such information shall be defined by the Government of the Russian Federation, and 
in cases when such composition is not established by the Government of the Russian Fede ration, it 
shall be defined by the federal executive body carrying out the functions of state policy elaboration 
and normative legal regulation in the sphere of customs affairs.  
2. Information on the possibility for the customs bodies to receive informatio n on the documents 
required for realisation of customs operations, and/or information from such documents, and/or 
another information needed by customs bodies to carry out customs operations from the information 
systems of customs bodies, and also from the  information systems of state bodies (organisations) 
within the framework of information interaction shall be brought to the general notice by means of 
posting on the official website of the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs on the Internet and/or by means of disseminating 
information by another method established by the Government of the Russian Federation.  G/VAL/N/1/RUS/4  
 
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  3. The information interaction of the customs bodies with the state bodies (organisations) shall be 
carried out in the procedure established by the legislation of the Russian Federation.  
Article 87 . List of the Categories of Goods in Respect of Which Customs  Operations Shall Be 
Carried Out as Top Priority  
The Government of the Russian Federation shall define a list of the categories of perishable goods 
and in respect of which customs operations shall be done as top priority until the time when such 
list is de fined by the Commission.  
Article 88 . The Realisation of Customs Operations by Customs Bodies  
1. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs has the right to establish a procedure for the customs 
bodies to carry out customs operations by means of the information system of the customs bodies 
without the participation of the customs bodies' officials until such procedure is established by the 
Commission.  
2. The procedure for the customs body to recognise the fact of destruction and/or irreparable loss 
of goods as a result of an accident or force majeure or of the fact of irreparable loss of goods as a 
result of natural loss in the normal conditions of carriage (transportation) and/or storage shall be 
defined by the federal executive body carrying out the functions of supervision and control in the 
sphere of customs affairs.  
Chapter 14. The Temporary Storage of Goods and the Customs Operations Connected 
with the Putting of Goods in Temporary Storage  
Article 89 . General Provisions on the Temporary Storage of Goods  
1. The content of the temporary storage of goods, the term of temporary storage thereof, the rights 
and duties of the persons having powers in respect of  the goods put in temporary storage and their 
representatives are established by Articles 98, 100 and 101 of the Code of the Union respectively.  
2. The persons having powers in respect of the goods which are in temporary storage have the right 
to carry out  the operations with such goods which are required for ensuring the safety thereof in an 
invariable condition.  
3. Transaction with the goods in temporary storage mentioned in Item 2 of Article 102 of the Code 
of the Union shall be carried out on a permissi on of the customs body.  
4. The procedure for issuance (refusal to issue) said permission of the customs body shall be 
established by the federal executive body carrying out the functions of control and supervision in 
the sphere of customs affairs.  
Article 90. The Places of Temporary Storage of Goods  
1. In accordance with Article 99 of the Code of the Union the places of temporary storage of goods 
are as follows:  
1)  a temporary storage warehouse of a customs body;  
2)  premises, open -air ground or another ar ea of an authorised economic operator in accordance 
with Item 3 of Article 437 of the Code of the Union;  
3)  premises, a warehouse, an open -air ground or another area of the consignee of goods;  
4)  separate premises in the place of international postal exc hange or another place intended for 
realisation of customs operations in respect of the goods sent by international post in 
accordance with Item 4 of Article 286 of the Code of the Union;  
5)  the place of storage of non -received or non -claimed luggage moved within the framework of 
a contract for the carriage of passenger by air or by rail;  
6)  the place of unloading and re -loading (transhipment) of goods within the area of a sea (river) 
port; G/VAL/N/1/RUS/4  
 
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  7)  a ground located within a restricted -access area of a che ck-point intended for temporary 
storage of aircraft (its large -size spare parts) in the place of its parking and and/or servicing 
or intended for unloading and re -loading (transhipping) the foreign goods whose place of 
import into the Russian Federation an d place of export from the Russian Federation coincide;  
8)  the railway tracks and container grounds located in the places approved by the customs bodies 
within the boundaries of railway stations and intended for the temporary storage of goods 
without thei r being unloaded from vehicles;  
9)  the area of a free warehouse;  
10)  a tract of the water area of a sea (river) port that is located within a check -point for crossing 
the state border of the Russian Federation or in the place of delivery of goods;  
11)  the place of permanent or temporary residence (sojourn) declared by the foreign natural 
person that has imported goods and intends to relocate to have a permanent abode in the 
Russian Federation, to obtain the status of refugee or forced migrant in accordan ce with the 
legislation of the Russian Federation;  
12)  a warehouse of a duty -free shop in respect of the goods declared under the customs procedure 
of duty -free trade, in particular for the purposes of exercising customs control in respect of 
these goods before the clearance of such goods, and also in the case envisaged by Article 124 
of the Code of the Union;  
13)  other places defined by federal laws or acts of the Government of the Russian Federation.  
2. The procedure for instituting and operating tempor ary storage warehouses, in particular the 
temporary storage warehouses of customs bodies, shall be established by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs.  
3. In the cases envisaged b y Items 3 -12 of Part 1 of this article the temporary storage of goods in 
other places of temporary storage of goods shall take place on the permission in writing of a customs 
body that is issued on the basis of an application of the person concerned. The p ermission for 
temporary storage of goods in other places may be one -off (for the temporary storage of a certain 
lot of goods) or general (for periodical temporary storage of foreign goods within a certain period).  
4. The terms and the procedure for issuanc e of a permission for temporary storage of goods in other 
places, in particular the procedure for provision of a security for execution of the duty to pay customs 
duties, taxes, safeguard, anti -dumping and countervailing duties, if such provision is envisa ged by 
Item 4 of Part 1 of Article 55 of this Federal Law, and the procedure for cancellation of said permission 
shall be defined by the federal executive body carrying out the functions of control and supervision 
in the sphere of customs affairs.  
5. Veste d in the person that has obtained a permission for temporary storage of goods in other 
places of temporary storage of goods are the duties envisaged by Parts 4 and 5 of Article 92 of this 
Federal Law for the consignee of goods in cases when the goods are t emporarily stored in the 
consignee's warehouse.  
6. The customs body shall refuse to issue to a person a permission for temporary storage of goods 
in other places of temporary storage of goods, if within one year after the date of the application for 
said p ermission filed with the customs body that person in the operating area of that customs body 
has been held accountable on administrative lines for administrative offences in the sphere of 
customs affairs relating to the storage of goods envisaged by Part 1  of Article 16.9 the Code of 
Administrative Offences of the Russian Federation, and/or has been held accountable twice or more 
times on administrative lines for administrative offences in the sphere of customs affairs relating to 
the storage of goods envis aged by Articles 16.5, 16.14, 16.15, Parts 2 and 3 of Article 16.23 the 
Code of Administrative Offences of the Russian Federation, provided the amounts of imposed and 
defaulted on administrative fines under said articles has made up in their entirety 500,0 00 roubles 
and more, except for cases when a permission is issued for temporary storage of goods in other 
places of temporary storage of goods specified in Items 6 and 8 of Part 1 of this article, when goods 
are stored in the places of unloading and re -loading (transhipment) of goods within the boundaries 
of the area of a sea (river) port, and also the areas of railway stations intended for the general 
public.  
7. The place of temporary storage of goods is a permanent or temporary customs control zone 
create d in accordance with Article 217 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  8. The place of temporary storage of goods may be changed in cases when the possessor of a 
temporary storage warehouse is removed from the register of the possessors of temporary storage 
warehouses and it operation is terminated, a permission for the temporary storage of goods in 
another place of temporary storage is cancelled or the conditions required for the storage of the 
goods (temperature, humidity) or a place for unpacking pieces of cargo (for the  purposes of checking 
the marking of the goods, discovering misgrading, the integrity of packing, check weighing) are not 
available, and also on a substantiated application of the person having powers in respect of the 
goods.  
9. The carriage (transportatio n) of goods in the event of the change of place of their temporary 
storage in the cases established by Part 8 of this article shall be effectuated without placement under 
the customs procedure of customs transit, if the location of the temporary storage wh ere the goods 
are going to be temporarily stored is in the operating area of the customs body in whose operating 
area the goods have been put in temporary storage, or in the event of carriage of international post 
items between the places of temporary stor age established by Item 4 of Part 1 of this article in the 
procedure defined by the federal executive body carrying out the functions of control and supervision 
in the sphere of customs affairs.  
Article 91 . The Customs Operations Connected with the Putting  of Goods in Temporary Storage, 
and the Handing Out of Goods from the Places of Temporary Storage  
1. When goods are put in a temporary storage warehouse or in another place of temporary storage 
where the temporary storage of goods according to Article 90 of this Federal Law may be effectuated, 
the carrier or another person having powers in respect of the  goods, or their representatives shall 
submit the documents defined by Item 1 of Article 100 of the Code of the Union to the customs 
body.  
2. For the purpose of putting goods in temporary storage the carrier or other persons having powers 
in respect of the  goods has the right to file with the customs body a document a document containing 
information on the registration number of the preliminary information that has been provided in the 
form of an electronic document, provided such preliminary information co ntains the information 
required for realisation of the customs the operations connected with the putting of the goods in 
temporary storage.  
3. The documents may be filed with the customs body in electronic form.  
4. The customs body shall register the docum ents submitted for the purpose of putting the goods in 
temporary storage within one hour from the time of filing of such of such documents with the 
customs body, with account being taken of the customs body's working hours, and shall issue an 
acknowledgeme nt of registration of the documents to the person specified in Part 1 of this article.  
5. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall establish a procedure for registration of the documents filed for the purpose of 
putting goods in temporary storage, and issuing an acknowledgement of registration of the 
documents.  
6. From the date of registration by the customs body of the documents filed for the purpose of 
putting goods in temporary storage the goods shall be deemed to be in temporary storage.  
7. The federal executive body carrying out the functions of control and su pervision in the sphere of 
customs affairs shall establish a procedure for realisation of customs operations in cases when goods 
are put in a temporary storage warehouse and in another place of temporary storage, and also when 
goods are being stored and ha nded out.  
Article 92 . The Temporary Storage of Goods in the Consignee's Warehouse  
1. The temporary storage of goods in the consignee's warehouse may take place in the following 
cases:  G/VAL/N/1/RUS/4  
 
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  1)  special conditions are required for the storage of the goods, if a t emporary storage warehouse 
fit for the storage of such goods is not available in sufficient proximity of the place of receipt 
of the goods;  
2)  the consignee of the goods is a state body or institution;  
3)  the clearance of the goods whose categories are d efined by the federal executive body carrying 
out the functions of state policy elaboration and normative legal regulation in the sphere of 
customs affairs, in accordance with Article 121 of the Code of the Union, cannot be done in 
cases when the customs b ody has discovered signs which point out to the possibility of 
imposition of restrictions on the goods, and the term for clearance of such goods has been 
prolonged in accordance with Item 7 of Article 119 of the Code of the Union.  
2. In the event of issuan ce of a permission for temporary storage of goods in the consignee's 
warehouse of goods the customs body has the right to demand that a security be provided for 
execution of the duty to pay customs duties, taxes, safeguard, anti -dumping and countervailing 
duties, except for cases when the consignee of the goods is a state body or institution.  
3. In the consignee's warehouse the temporary storage of the foreign goods belonging to third 
persons is prohibited.  
4. The consignee of goods shall make sure the good s are kept safe, and shall not allow operations 
with the goods without the permission of the customs bodies. For the purposes of preventing the 
substitution of the goods or the realisation of unauthorised operations with such goods the customs 
bodies have the right to attach lead seals and affix seals to the packing of the goods or to the 
premises where they are going to be stored.  
5. The consignee of goods shall submit reports to the customs bodies about the goods which are in 
temporary storage in accordan ce with Article 13 of this Federal Law. In the event of loss of goods, 
transfer thereof to third persons without a permission of customs bodies, and also in cases when the 
goods stored in the consignee's warehouse for purposes other than the temporary stor age thereof 
the consignee of the goods shall pay import customs duties, taxes, safeguard, anti -dumping and 
countervailing duties in accordance with Article 103 of the Code of the Union as the person 
temporarily storing goods in a place not being a temporar y storage warehouse.  
Article 93 . The Storage of Goods in the Temporary Storage Warehouses of Customs Bodies  
1. The temporary storage warehouses of customs bodies are open -type warehouses, and they shall 
meet the requirements envisaged by Part 1 of Article 357 of this Federal Law.  
2. When goods are being stored in temporary storage warehouses of customs bodies the relations 
of the customs bodies with the persons which put the goods in these warehouses shall be realised 
in accordance with this Federal Law and  the Civil Code of the Russian Federation.  
3. The contract concluded by the customs body with the person that puts goods in a temporary 
storage warehouse of a customs body is a public -law contract.  
4. The acceptance of goods for temporary storage by the cu stoms body shall be certified by the 
issuance of a receipt to the person that has put the goods in the customs body's temporary storage 
warehouse in the form defined by the federal executive body carrying out the functions of control 
and supervision in the  sphere of customs affairs.  
5. The rights, duties and liability of the customs bodies in connection with these bodies' temporary 
storage of goods arise from the essence of obligations in accordance with the general provisions 
governing the storage which ar e envisaged by the civil legislation of the Russian Federation, with 
account being taken of the provisions established by this Federal Law.  
6. Customs fees shall be charged for the storage of goods in a temporary storage warehouse of a 
customs body in acco rdance with Chapter 8 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  Article 94 . The Putting of Goods in Storage by Customs Bodies  
1. Goods may be put by the customs bodies in temporary storage warehouses or temporary storage 
warehouses of customs bodies in the cases envisaged by A rticles 233, 317 and 318 of this Federal 
Law. 
2. A remuneration for the storage of goods to the possessor of the temporary storage warehouse 
shall be paid at the expense of the persons defined in Article 233 of this Federal Law.  
3. Compensation for the expenses towards storage of goods to the possessor of the temporary 
storage warehouse shall be provided at the expense of the persons defined in Part 14 of Article 233, 
of Part 10 of Article 317 and of Part 12 of Article 318 of this F ederal Law.  
4. The amounts of expense towards the storage of goods shall be defined on the basis of the tariffs 
effective in the period of storage which are declared in a public offer, or are used in the conclusion 
of contracts for storage of the goods req uiring similar storage conditions, or if no documented 
acknowledgement of said tariffs is available, within the documented expense incurred by the 
possessor of the temporary storage warehouse while storing goods.  
5. If the person whose goods have been put in a temporary storage warehouse of a customs body 
has provided compensation for the expense towards the storage thereof, the customs body shall 
indemnify the expense to said person when the goods are handed out from the warehouse, within 
the amounts defin ed in accordance with Parts 3 and 4 of this article.  
Chapter 15. The Declaring for Customs Purposes  
Article 95 . General Provisions on the Declaring for Customs Purposes  
1. Goods are subject to declaring for customs purposes in accordance with Chapter 17 of the Code 
of the Union and the provisions by this of Chapter if they are placed under a customs procedure, 
and if the customs procedure is changed or in the event of decla ring for customs purposes without 
being placed under a customs procedure in the cases defined the Code of the Union.  
2. Goods shall also be declared for customs purposes in the cases envisaged by international treaties 
of the Russian Federation.  
3. The dec laring of goods for customs purposes shall be done in electronic form.  
4. The declaring of goods for customs purposes in writing is allowed in the cases envisaged by 
Subitems 1 -5 of Item 4 of Article 104 of the Code of the Union, and in the cases defined b y the 
Government of the Russian Federation in accordance with Item 5 of Article 104 of the Code of the 
Union.  
5. The following may be used as a declaration concerning goods: the transport (carriage), 
commercial and/or other documents containing the informa tion required for clearance of the 
declared goods whose total customs value does not exceed the amount equivalent to 1,000 euros 
in the cases defined by the Commission in accordance with Item 6 of Article 105 of the Code of the 
Union.  
6. Other cases of, an d the procedure for the use of transport (carriage), commercial and/or other 
documents as a declaration concerning goods and a transit declaration, and also the form of 
declaring shall be defined by the federal executive body carrying out the functions of state policy 
elaboration and normative legal regulation in the sphere of customs affairs in the cases defined by 
the Commission.  
7. The filing of a customs declaration on a paper medium shall be accompanied with the filing thereof 
with the customs body in electronic form, except for the case specified in Item 6 of Article 109 of 
the Code of the Union.  
8. When cases are defined by the Commission in accordance with Item 5 of Article 109 of the Code 
of the Union the federal executive body carrying out the func tions of state policy elaboration and G/VAL/N/1/RUS/4  
 
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  normative legal regulation in the sphere of customs affairs may establish that the filing of a customs 
declaration on a paper medium is not to be accompanied with the filing thereof in electronic form.  
9. In the cases envisaged by Item 5 of Article 104 of the Code of the Union the declaring shall be 
done in writing with a customs declaration being filed in the form of a document on a paper medium, 
and it shall be accompanied with the provision of the documents on the ba sis of which it has been 
filled in.  
10. The preliminary information that has been provided in the form of an electronic document may 
be used as a transit declaration in the procedure defined by the Commission.  
11. Until the realisation by the Commission of  the powers envisaged by Item 7 of Article 105 of the 
Code of the Union the federal executive body carrying out the functions of state policy elaboration 
and normative legal regulation in the sphere of customs affairs has the right to define such 
procedure . 
Article 96 . The Filing of Documents When Goods Are Being Declared for Customs Purposes  
1. In accordance with Article 109 of the Code of the Union the filing of a declaration concerning a 
goods in the form of an electronic document is not accompanied with  the filing with the customs 
body of documents confirming the information declared in the declaration concerning the goods, 
except for the cases envisaged by Part 2 of this article.  
2. The declarant has the right to file - before the filing of a declaratio n concerning the goods or after 
the filing of a declaration concerning the goods before the clearance of the goods - documents 
confirming information on the origin of the goods, the observance of bans and restrictions, unless 
information on such documents and/or information from them can be obtained by the customs body 
in accordance with Item 2 of Article 80 of the Code of the Union.  
3. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sp here of customs affairs has the right to establish a procedure for the filing 
of the documents specified in Part 2 of this article.  
Article 97 . Term for Filing a Declaration Concerning Goods  
1. The term for filing a declaration concerning goods is establis hed by Article 110 of the Code of the 
Union.  
2. In the cases established by Articles 101 -104, 204 of this Federal Law there shall be used a special 
term for filing a declaration concerning goods.  
Article 98 . Carrying Out the Customs Operations Connected with the Filing of a  
Customs Declaration  
1. A customs declaration shall be filed with a customs body empowered to register customs 
declarations.  
2. The powers of a customs body to register customs declaratio ns shall be defined by the federal 
executive body carrying out the functions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs.  
Article 99 . Carrying Out the Customs Operations Connected with the Registration and Re fusal to 
Register a Declaration Concerning Goods  
1. The procedure for carrying out customs operations in the event of registration and refusal to 
register a declaration concerning goods is established by Article 111 of the Code of the Union.  
2. The customs operations connected with the registration or refusal to register the declaration 
concerning the goods, in the event of declaring for customs purposes in electronic form shall be 
carried out by means or with the use of the information system o f the customs bodies, except for of 
cases when such information system is out of order.  G/VAL/N/1/RUS/4  
 
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  3. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs shall establish - in as much as it concerns the issues 
not regulated by the Commission - a procedure for the customs bodies to carry out the customs 
operations connected with the registration of a declaration concerning a goods or refusal to grant 
such registration by means of the information system of the customs bodies through the preparation 
of an electronic document without the participation of the customs bodies' officials.  
4. If as a result of a check of the conditions of registration of a declaration concerning goods t hat 
has been filed in the form of an electronic document which is conducted by means of the information 
system of the customs bodies in accordance with the procedure established by the federal executive 
body carrying out the functions of state policy elabo ration and normative legal regulation in the 
sphere of customs affairs a decision on registration cannot be taken by means of the information 
system of the customs bodies in the procedure established by the Commission, or in accordance 
with the procedure e stablished by Item 3 of this article then further on the customs operations 
connected with the registration of the declaration concerning the goods shall be carried out by an 
authorised official of the customs body in accordance with Article 111 of the Cod e of the Union.  
5. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs shall define the details of the procedure for 
realisation of the customs operations connect ed with the registration of a declaration concerning 
goods or refusal to register such declaration when the information system used by the customs 
bodies is out of order.  
6. In the event of registration of a declaration concerning goods in accordance with Item 9 of 
Article  111 of the Code of the Union the term for clearance of the goods shall be counted from the 
time of registration of the written customs declaration.  
7. The refusal to register a declaration concerning goods shall be made formal by the cust oms body's 
official with an indication of all the reasons which have served as ground for such refusal.  
Article 100 . The Declarant  
1. The declarant of goods may be a person that meets the requirements set out in Article 83 of the 
Code of the Union.  
2. The following may act as the declarant of goods: the Russian person being a party to the 
transaction concluded between Russian persons or between a Russian person and a person of 
another member state of the Union in the event of application of the details of d eclaring for customs 
purposes established by Articles 102 and 204 of this Federal Law on the basis of which the goods 
are exported from the customs territory of the Union.  
3. The Russian person is the person that meets the requirements of Subitem 17 of Ite m 1 of Article  2 
of the Code of the Union.  
4. The foreign person having a branch registered (accredited) branch in the Russian Federation may 
act as the declarant of goods in cases when the foreign person is authorised to act as declarant in 
accordance wit h Paragraph 2 Subitem 2 of Item 1 of Article 83 of the Code of the Union, and also in 
cases when such foreign person moves goods across the customs border of the Union outside the 
framework of a transaction between a foreign person and a person of a member  state of the Union, 
if the foreign person has the right of possessing, using and/or disposing of the goods.  
Article 101 . The Preliminary Declaring of Goods for Customs Purposes  
1. The preliminary declaring of goods for customs purposes shall be done in th e procedure 
established by Article 114 of the Code of the Union, in particular by means of the information system 
of the customs bodies without the participation of the customs bodies' officials.  
2. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs has the right to establish the cases in which the 
goods in respect of which the preliminary declaring for customs purposes has been completed may G/VAL/N/1/RUS/4  
 
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  be placed (may stay) in a customs control zone located in the operating area of a customs body 
which is not the customs body that has registered the customs declaration.  
3. The federal executive body carrying out the functions of state policy elaboration and normative 
legal re gulation in the sphere of customs affairs has the right to establish the cases in which the 
preliminary declaring of goods for customs purposes when they are placed under a customs 
procedure, except for the customs procedure of customs transit, is compulso ry. 
Article 102 . The Temporary Periodical Declaring of Goods for Customs Purposes  
1. In the event of export from the customs territory of the Union of the goods of the Union in respect 
of which exact information cannot be provided as concerning the quantit y and/or customs value 
thereof, it is allowed to do the temporary periodical declaring for customs purposes by means of 
filing a temporary declaration concerning the goods (temporary customs declaration).  
2. In respect of the goods moved by pipeline the te mporary periodical declaring for customs purposes 
is applicable, with account being taken of the details envisaged by Article 204 of this Federal Law.  
3. The provisions of this article are also applicable when goods of the Union are declared for customs 
purposes in the cases envisaged by Part 2 of Article 95 of this Federal Law.  
4. The use of the temporary periodical declaring of goods for customs purposes  shall not relieve the 
declarant from the duty to observe the requirements and conditions established by the law of the 
Union and the legislation of the Russian Federation on customs regulation, in as much as it concerns 
the completeness and proper timing of the payment of customs payments, the observance of bans 
and restrictions, and also in as much as it concerns the observance of the terms of customs 
procedures and realisation of customs control.  
5. In the event of temporary periodical declaring for cust oms purposes of exported goods of the 
Union bans and restrictions shall be applied as of the date of registration by the customs body a 
temporary declaration concerning the goods (temporary customs declaration).  
6. The temporary periodical declaring of goo ds for customs purposes is not applicable:  
1)  if as of the date of filing of a temporary declaration concerning the goods there exist in respect 
of the declarant judgements - which have become final and have not been executed - in cases 
of administrative offences in the sphere of customs affairs;  
2)  is as of the date of filing of a temporary declaration concerning the goods the declarant has 
been pursuing foreign economic activity for less than one year in the period of which the 
import of the goods into the Russian Federation (the export of the goods from the Russian 
Federation) has been effectuated by the declarant less than 12 times;  
3)  in the cases established by the Government of the Russian Federation.  
7. The provisions of Part 6 of this article are  not applicable to the goods moved by pipeline, and also 
to the goods whose declarants are the persons which paid customs duties and taxes in the year 
preceding the date of filing of temporary declaration concerning the goods (temporary customs 
declaration ) in an amount of over 100,000,000 roubles.  
8. It is allowed to file one temporary declaration concerning a goods (temporary customs declaration) 
for the goods of the Union exported by one and the same person that moves the goods of the Union 
in accordance  with the terms of one customs procedure within the framework of execution of 
obligations under several foreign trade contracts (in particular in accordance with the various terms 
of delivery, pricing and payment).  
9. The provisions of Part 8 of this artic le shall be applied if the procedure established by the 
Commission for completion of the form a customs declaration concerning goods allows reference in 
the customs declaration to the several foreign trade contracts under which the goods are moved.  
10. It is allowed to declare information in a temporary declaration concerning goods (temporary 
customs declaration) on the basis of the intent to export a rough quantity of the goods, a conditional 
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  moved across the customs border of the Union, and also on the basis of the consumer properties of 
the goods and the pricing procedure for them as of the date of filing of a temporary declaration 
concerning the goods (of the  temporary customs declaration) envisaged by the terms of a foreign 
economic transaction.  
11. In the event of filing of a temporary declaration concerning goods (temporary customs 
declaration) there shall be used the rates of export customs duties and the official exchange rate of 
the foreign currency to the rouble of the Russian Federation established by the Central Bank of the 
Russian Federation which are effective of the date of registration of the temporary declaration 
concerning the goods (of the tempo rary customs declaration) by the customs body.  
12. The export of goods in a quantity exceeding the total quantity of the goods declared in a 
temporary declaration concerning the goods (temporary customs declaration) is prohibited, except 
for the case of av ailability of non -drainable residues in the vehicle envisaged Subitem 1 of Item 3 of 
Article 94 of the Code of the Union.  
13. If the declarant so wishes it is allowed to use a temporary declaration concerning a goods 
(temporary customs declaration) for declaring the goods, in particular classified by different codes 
of the Commodity Classification of Foreign Economic Activity, w ith an indication of one classification 
code in accordance with the Commodity Classification of Foreign Economic Activity in the event of 
placement under the customs procedure of export of the goods included in a list defined by the 
Government of the Russi an Federation. If in respect of such goods different rates of export customs 
duties are established by the goods may be declared with an indication of one classification code in 
accordance with the Commodity Classification of Foreign Economic Activity on t he condition that this 
classification code corresponds to the export customs duty rate of the highest level.  
14. When goods are declared in accordance with Part 13 of this article information on the 
denominations, the classification code in accordance with  the Commodity Classification of Foreign 
Economic Activity and the quantity of all the goods contained in one merchandise lot shall be declared 
by means of submitting a list of the goods. Shipment specifications, packing lists, lists or other 
similar docum ents may be used as such list. A list of goods for customs purposes shall be considered 
as an integral part of the temporary declaration concerning the goods (full customs declaration). 
Given that, the surplus of the quantity of the goods with the relevant  classification code in accordance 
with the Commodity Classification of Foreign Economic Activity in respect of one of the 
denominations declared in the list within the total quantity of the goods declared in the temporary 
declaration concerning the goods (temporary customs declaration) shall not obstruct the departure 
of the given merchandise from the customs territory of the Union and/or from the Russian 
Federation.  
15. After the actual export of goods from the customs territory of the Union and/or from t he Russian 
Federation the declarant shall file one or several full declarations concerning the goods (full customs 
declarations) exported from the customs territory of the Union and/or from the Russian Federation.  
16. Full declarations concerning the goods  (full customs declarations) shall comprise exact 
information on the quantity and/or customs value of the exported goods, and also on the code of 
the goods in accordance with the Commodity Classification of Foreign Economic Activity.  
17. It is allowed in t he full declaration concerning the goods (full customs declaration) to adjust the 
information changing the codes of goods in accordance with the Commodity Classification of Foreign 
Economic Activity declared in the temporary declaration concerning the good s (temporary customs 
declaration):  
1)  when the goods are declared in the procedure established by Parts 13 and 14 of this article, 
in as much as it concerns the codes of the Commodity Classification of Foreign Economic 
Activity declared in the full declar ation concerning the goods (full customs declaration) which 
are specified in the list of the goods;  
2)  in the cases envisaged by Part 28 of this article;  
3)  in the cases established by the Government of the Russian Federation.  
18. In the event of filing of a full declaration concerning goods (full customs declaration) the number 
of denominations of goods declared in the temporary declaration concerning the goods (temporary G/VAL/N/1/RUS/4  
 
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  customs declaration) in accordance with Part 13 of this article shall correspond in  the filed full 
declarations concerning the goods (full customs declarations) to the number of denominations of the 
goods which have been actually exported from the customs territory of the Union and/or from the 
Russian Federation.  
19. The filing of one or  several full declarations concerning goods (full customs declarations) shall 
be done within the term established by the customs body on the declarant's application in writing.  
20. While setting the term envisaged by Part 19 of this article one shall take into account the term 
required for the actual export of the goods from the customs territory of the Union and/or from the 
Russian Federation, and the receipt of the information sufficient for the fling of a full declaration 
concerning the goods (full custo ms declaration). On the declarant's application in writing the customs 
body shall extend the term for filing a full declaration concerning the goods (full customs 
declaration). The maximum term for filing a full declaration concerning the goods (full custo ms 
declaration) not subject to export customs duties or to restrictions shall not exceed eight months 
after the date of registration a temporary declaration concerning the goods (temporary customs 
declaration), and for the goods which are subject to export  customs duties or to restrictions said 
term shall not exceed six months.  
21. The rates of export customs duties in the event of filing of a full declaration concerning goods 
(full customs declaration) shall be applied as of the date of actual export of th e goods from the 
customs territory of the Union and/or of the Russian Federation. The date of actual export of goods 
is the date on which technological annotations are entered in transport (carriage) or other documents 
to permit the departure of the goods by the customs body located at the place of departure of the 
goods from the customs territory of the Union and/or of the Russian Federation.  
22. The duty to pay export customs duties in respect of the goods declared in accordance with this 
article shall come into being for the declarant from the time of registration by the customs body of 
a temporary declaration concerning the goods (temporary cus toms declaration), and from the time 
of registration by the customs body of a full declaration concerning the goods (full customs 
declaration).  
23. In the event of breach of the term for filing a full declaration concerning goods (full customs 
declaration)  or of a default on filing it there shall be applied the official exchange rate of the foreign 
currency to the rouble of the Russian Federation established by the Central Bank of the Russian 
Federation as of the date of expiry of the maximum term establish ed by Part 20 of this article.  
24. The duty to pay export customs duties on the goods declared in accordance with this article shall 
be terminated for the declarant in the cases established by Article 54 of the Code of the Union.  
25. Export customs duties are payable:  
1)  in the event of filing of a temporary declaration concerning goods (temporary customs 
declaration) - before the clearance of the goods in accordance with the declared customs 
procedure in the amount computed on the basis of the quantity an d/or conditional customs 
value of exported goods declared in the temporary declaration concerning the goods 
(temporary customs declaration) as of the time of filing of the temporary declaration 
concerning the goods (temporary customs declaration);  
2)  in the event of filing of a full declaration concerning goods (full customs declaration) - 
simultaneously with the filing of the full declaration concerning the goods (full customs 
declaration) in the amount computed on the basis of the actually exported quant ity of the 
goods and/or the customs value of the actually exported goods, with account being taken of 
the amounts of export customs duties paid at the filing of the temporary declaration 
concerning the goods (temporary customs declaration).  
26. The additio nal payment of the amounts of export customs duties at the filing of the full 
declaration concerning the goods (full customs declaration) shall be done if the amount of payable 
export customs duties is increased as a result of adjustment of the information  envisaged by this 
article, and/or an increase in the rate of customs duties that is applicable in accordance with Part 21 
of this article, or the change of the official exchange rate of the foreign currency to the rouble of the 
Russian Federation establis hed by the Central Bank of the Russian Federation as of the date of G/VAL/N/1/RUS/4  
 
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  registration of the full declaration concerning goods (full customs declaration). No penalties shall 
accrue if the full declaration concerning the goods (full customs declaration) is filed  within the term 
established by Part 20 of this article.  
27. In the event of a decrease in the amounts of payable export customs duties, in particular as a 
result of an adjustment of information in the full declaration concerning goods (full customs 
declar ation) envisaged by this article, and/or a decrease in the rate of customs duties applicable 
in accordance with Part 21 of this article, or the change of the official exchange rate of the foreign 
currency to the rouble of the Russian Federation established  by the Central Bank of the Russian 
Federation as of the date of registration of the full declaration concerning the goods (full customs 
declaration), the refund of export customs duties in as much as it concerns the surplus of the 
amounts under the tempor ary declaration concerning the goods (temporary customs declaration) 
over the amounts computed according to the full declarations concerning the goods (full customs 
declarations) shall be done in accordance with Chapter 11 of this Federal Law.  
28. If in th e event of use of the temporary periodical declaring of goods for customs purposes a 
change occurs in the information about the consignees of the goods and/or contracts, and also in 
another information, in particular on the classification code of the Commo dity Classification of 
Foreign Economic Activity that is declared in a temporary declaration concerning the goods 
(temporary customs declaration) which do not cause a change in the rate of export customs duty 
and consequences in terms of imposition of bans  and restrictions in respect of the exported goods 
then the filing by the declarant of a full declaration concerning the goods (full customs declaration) 
shall be done in accordance with such changes.  
29. In the cases established by Part 28 of this article  the number of filed full declarations concerning 
the goods (full customs declarations) shall not be less than the number of the foreign trade contracts 
under which the delivery has been actually effectuated.  
30. If in the course of realisation of the cust oms operations connected with the clearance of the 
goods about which information has been declared in a temporary declaration concerning the goods 
the customs body has taken a decision on performance of a customs inspection or customs 
examination of the go ods declared in the temporary declaration concerning the goods (temporary 
customs declaration), and/or has ordered a customs expert examination then the customs 
inspection, customs examination and/or the taking of samples and/or specimens for the customs 
expert examination shall be carried out after the clearance of the goods in accordance with the 
temporary declaration concerning the goods (temporary customs declaration) when actions with the 
goods directly meant to realise the exportation are being commit ted. 
31. If before the expiry of the maximum term for filing a full declaration concerning goods (full 
customs declaration) established by Part 20 of this article the goods have not been actually exported 
from the territory of the Russian Federation the te mporary declaration concerning the goods 
(temporary customs declaration) shall be withdrawn by the declarant on his application filed in the 
form of a document on a paper medium or an electronic document, in the procedure established by 
Article 106 of this  Federal Law. If within said term the declarant defaults on committing the actions 
of withdrawing the temporary declaration concerning the goods (temporary customs declaration) 
the customs body shall cancel the clearance of the goods in the procedure estab lished by Article 106 
of this Federal Law.  
32. The provisions of this article, except for Parts 13 and 14 shall be applied in the event of export 
of the products of processing of foreign goods in respect of which preliminary or incomplete 
information can b e provided on the quantity, the consignee of the goods and/or the country of 
destination which is declared in a temporary declaration concerning the goods (temporary customs 
declaration), given the observance of the special economic measures established by  Federal Law 
No. 281-FZ of 30 December 2006 on Special Economic Measures. Full declarations concerning the 
goods shall comprise exact information on the quantity, the consignee of the goods and/or the 
country of destination. The export of the products of p rocessing of foreign goods in a quantity 
exceeding the total quantity of such products of processing declared in a temporary declaration 
concerning the goods (temporary customs declaration) is prohibited, except for the case of 
availability of non -drainabl e residues in the vehicle envisaged Subitem 1 of Item 3 of Article 94 of 
the Code of the Union.  G/VAL/N/1/RUS/4  
 
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  Article 103 . Details of the Declaring of the Merchandise in Non -Assembled or Disassembled Form, 
in Particular as an Incomplete Set or in Incomplete Form Moved W ithin an Established  
by Period of Time  
1. The merchandise in  non-assembled or disassembled form, in particular as an incomplete set or in 
incomplete form that is going to be moved in several merchandise lots within a period established 
by in accordance wi th this article may be declared (in particular by the person not being an 
authorised economic operator) with the indication of one classification code in accordance with the 
Commodity Classification of Foreign Economic Activity.  
2. Before starting the decl aration of a merchandise that is going to be imported or exported in non -
assembled or disassembled form, in particular as an incomplete set or in incomplete form the 
declarant shall send to the customs house in whose operating area the merchandise is going  to be 
declared a notice about the planned deliveries (hereinafter referred to in this article as a notice) in 
electronic form or in writing together with copies of a decision on classification certified by the 
declarant.  
3. The following information shall  be provided in the notice:  
1)  information about the declarant;  
2)  the number of the decision on classification and the date of issue thereof;  
3)  the planned term for import or export of the merchandise;  
4)  the whereabouts of the merchandise on the ter ritory of the Russian Federation where it is 
going to be stored, installed or assembled (for an imported merchandise).  
4. In the notice the declarant has the right to provide other information of significance for the 
purposes of customs control in respect of the imported merchandise.  
5. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall define the form and procedure for completion of the notice on a paper medium 
and also its format and structure in electronic form.  
6. Each separate lot of the merchandise moved in non -assembled or disassembled form, in particular 
as an incomplete set or in incomplete form shall be shown to the customs body at which declaring 
for customs purposes will be done.  
7. Except as otherwise esta blished by this part, the components of the merchandise shall be 
imported into the territory of the Russian Federation within the framework of one foreign economic 
transaction. The declaration concerning the goods shall comprise information on the componen ts of 
the merchandise which are delivered to the address of one consignee when the merchandise is 
imported within the framework of foreign economic transaction concluded by that person, or as a 
contribution into the charter capital of the consignee. In the  event of export of the merchandise the 
delivery of the components of the merchandise shall be effectuated by one consignor within the 
framework of a foreign economic transaction concluded by that person. The components of the 
merchandise may be imported i nto the territory of the Russian Federation within the framework of 
several foreign economic transactions in the cases and in the procedure which are defined by the 
Government of the Russian Federation.  
8. The term for filing a declaration concerning the m erchandise in respect of the last component of 
the merchandise in complete -set or completed form is established by Item 8 of Article 117 of the 
Code of the Union, and it may be extended by the customs body by one year on the declarant's 
substantiated appli cation in writing filed before the expiry of two years after the date of registration 
of the declaration concerning the merchandise in respect of the first component of the merchandise.  
9. If further prolongation is required the term specified in Part 8 of  this article shall be extended 
every year on the declarant's substantiated application in writing filed before the expiry of the 
preceding term of prolongation.  
10. The maximum term for filing a declaration concerning the merchandise in respect of the las t 
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  of this article shall not exceed six years from the date of registration of the declaration concerning 
the first component of such merchandise.  
11. The procedu re for extending the term for filing a declaration concerning the merchandise in 
respect of the last component of the merchandise in complete -set or completed form shall be 
established by the federal executive body carrying out the functions of control and  supervision in 
the sphere of customs affairs.  
12. After the entry into force of a decision on modification of a decision on classification of a 
merchandise in accordance with Parts 6 and 7 of Article 17 of this Federal Law declarations 
concerning the merc handise shall be filled in, with account being taken of the modification of the 
decision on classification.  
13. In the cases of termination of effect of the decision on classification of a merchandise in 
accordance with Part 10 of Article 17 of this Federa l Law penalties shall accrue and be collected for 
each day of deferment of the payment of the amounts of the customs duties, taxes, safeguard, anti -
dumping and countervailing duties accruing under each declaration in respect of the components of 
the mercha ndise, starting from the day following the date of expiry of the term  for execution of the 
duty to pay the customs duties, taxes, safeguard, anti -dumping and countervailing duties.  
14. The details of exercise of customs control in respect of the goods whos e declaring has been done 
in accordance with this article shall be defined by the federal executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs affairs.  
Article 104 . Procedure for Decl aring for Customs Purposes and for Carrying Out Customs 
Operations in Respect of the Goods Which Have Been Illegally Moved Across the Customs Border 
of the Union or Whose Clearance Has Not Taken Place  
The federal executive body carrying out the functions o f state policy elaboration and normative legal 
regulation in the sphere of customs affairs shall define a procedure for declaring for customs 
purposes and carrying out other customs operations in respect of the goods which have been illegally 
moved across the customs border of the Union or which have not been cleared by customs bodies 
in accordance with the Code of the Union, this having caused a default on the payment of customs 
duties and taxes or on the observance of bans and restrictions, measures for p rotection of the 
domestic market, and which have been found by customs bodies as held by the persons which have 
acquired these goods on the customs territory of the Union.  
Chapter 16. The Clearance of Goods and the Customs Operations Connected with the 
Clearance of Goods  
Article 105 . The Clearance of Goods  
1. The clearance of goods shall be effectuated by the customs bodies in accordance with Chapter 18 
of the Code of the Union.  
2. The federal executive body carrying out the functions of state policy elabor ation and normative 
legal regulation in the sphere of customs affairs shall establish a procedure for the customs bodies 
to carry out the customs operations connected with the clearance of goods by means of the 
information system of the customs bodies thro ugh the preparation of an electronic document without 
the participation of the customs bodies' officials until such procedure is established by the 
Commission or in the cases established by the Commission.  
3. If as a result of a check of the terms of clear ance of the goods declared in declaration concerning 
the goods filed in the form of an electronic document that is carried out by means of the information 
system of the customs bodies in accordance with the procedure established by the federal executive 
body carrying out the functions of state policy elaboration and normative legal regulation in the 
sphere of customs affairs a decision on clearance cannot be taken with the use of the information 
system of the customs bodies then the further customs operatio ns connected with the clearance of 
the goods shall be carried out by an authorised customs body's official in accordance with Article  119 
of the Code of the Union.  G/VAL/N/1/RUS/4  
 
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  4. The customs operations connected with the clearance of goods shall be carried out by the customs 
body within the period of time specified in Item 1 of Article 119 of the Code of the Union, or upon 
the onset of the circumstances specified in Item 3 of Article 119 of the Code of the Union, within the 
one working day following the date of registr ation of the customs declaration, or in the event of filing 
of a preliminary customs declaration, the date of onset of one of the circumstances specified in 
Item 2 of Article 119 of the Code of the Union, except as otherwise established by this Federal Law . 
5. In cases when one declaration concerning goods is used to declare information about two or more 
merchandises the customs body shall clear the merchandises in respect of which the terms of 
clearance have been observed. The declarant has the right to ab stain from exporting the cleared 
goods from the places of temporary storage until the taking of a decision on clearance of the 
remaining goods contained in the merchandise lot.  
6. The customs body shall notify in electronic form the person doing the tempor ary storage of goods 
about the clearance of the goods. The cases and the term for notification about the clearance of 
goods in accordance with Item 6 of Article 118 of the Code of the Union to other persons concerned 
shall be defined by the federal executi ve body carrying out the functions of state policy elaboration 
and normative legal regulation in the sphere of customs affairs.  
7. The procedure for and the cases of entering annotations about the clearance of goods in 
commercial, transport (carriage) docu ments or about the cancellation of the clearance of goods in 
the commercial, transport (carriage) documents which bear annotations on the clearance of the 
goods may be defined by the federal executive body carrying out the functions of control and 
supervis ion in the sphere of customs affairs.  
8. Customs operations and the clearance of goods before the filing of a declaration concerning the 
goods shall be carried out by the customs bodies in accordance with Article 120 of the Code of the 
Union.  
9. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs may define other details of the realisation of the 
customs operations connected with the clearance of goods b efore the filing of a declaration 
concerning the goods until they get defined by the Commission or In the cases envisaged by the 
Commission.  
10. Until the execution by the Commission of the powers envisaged by Subitem 3 of Item 1 of 
Article  120 of the Code  of the Union the Government of the Russian Federation has the right to 
define a list of the categories of goods which may be declared for clearance before the filing of a 
declaration concerning the goods, and the criteria to be met by the certain categori es of legal entities 
which import such goods.  
11. The customs body shall register an application for clearance of goods before the filing of a 
declaration concerning the goods or shall refuse to register it within one hour of the customs body's 
working hou rs from the time of filing of such application in the procedure defined by the Commission, 
or in respect of the issues not regulated by the Commission, in the procedure established by the 
federal executive body carrying out the functions of control and sup ervision in the sphere of customs 
affairs.  
12. The form of, and the procedure for keeping a book of applications for clearance of goods before 
the filing of a declaration concerning the goods shall be defined by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs.  
13. Goods may be declared for clearance before the filing of a declaration concerning the goods in 
accordance with customs procedure of processing on the customs territory, the customs procedure 
of free customs zone, the customs procedure of free warehouse, the customs procedure of temporary 
import (admission) without the payment of customs duties (taxes). A list of the categories of goods 
which may be declared for clearance before the f iling of a declaration concerning the goods in 
accordance with the customs procedure of processing on the customs territory, the customs 
procedure of free customs zone, the customs procedure of free warehouse, the customs procedure 
of temporary import (adm ission) without the payment of customs duties (taxes) may be defined by G/VAL/N/1/RUS/4  
 
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  the federal executive body carrying out the functions of state policy elaboration and normative legal 
regulation in the sphere of customs affairs.  
14. While presenting a demand for the declarant to show the merchandise the customs body shall 
take into account the actual whereabouts of the merchandise, the details of declaring and movement 
thereof across the customs border of the Union.  
Article 106 . With drawing a Customs Declaration and Cancelling the Clearance of Goods  
1. The cases of, and the terms for the withdrawal of a customs declaration are established by 
Article  113 of the Code of the Union.  
2. In the event of filing of the declarant's application  for withdrawal of a customs declaration the 
customs body shall carry out the customs operations connected with the registration of such 
application within one hour of the working hours of customs body from the time of filing of the 
application. The regist ration of the application cannot be denied.  
3. If the declarant has filed an application for withdrawal of a customs declaration before the 
clearance of goods the customs body shall issue a permission to withdraw the customs declaration 
or refuse to allow such withdrawal before the clearance of the goods.  
4. In the event of filing of the declarant's application for withdrawal of a customs declaration after 
the clearance of goods the customs body shall issue a permission to withdraw the customs 
declaration o r refuse to allow the withdrawal before or on the working day following the date of 
registration of the application. In the event of refusal to allow the withdrawal of the customs 
declaration the customs body shall inform the declarant about the reasons fo r the refusal, with 
account being taken of the provisions of Item 7 of Article 113 of the Code of the Union.  
5. The customs body shall refuse to allow the withdrawal of the customs declaration, if the terms for 
withdrawal established by Paragraphs 2 and 3 of Item 7 of Article 113 of the Code of the Union are 
not observed.  
6. The provisions of Part 5 of this article are not applicable in the case of withdrawal of a temporary 
declaration concerning goods that is filed in the event of application of the tempor ary periodical 
declaring of the goods for customs purposes in accordance with Articles 102 and 204 of this Federal 
Law. 
7. The temporary declaration concerning a merchandise (temporary customs declaration) may be 
withdrawn if the merchandise has not been a ctually imported into the territory of the Russian 
Federation or has not been exported from the territory of the Russian Federation, and before the 
receipt of the declarant's application for withdrawal of such declaration the customs body had not 
establish ed by breaches - connected with the withdrawn temporary declaration concerning the goods 
and causing administrative or criminal liability - of the international treaties and acts in the sphere 
of customs regulation, the legislation member states of the Uni on on customs regulation and/or the 
legislation member states of the Union in respect of which control over the observance thereof is 
vested in the customs bodies.  
8. In the event of withdrawal of a customs declaration in the cases envisaged by Items 4 -6 of 
Article  113, Item 9 of Article 116 of the Code of the Union, and also in the case envisaged by Item  10 
of Article 116 of the Code of the Union the customs body shall cancel the clearance of the goods.  
9. In the cases envisaged by the Commission the feder al executive body carrying out the functions 
of state policy elaboration and normative legal regulation in the sphere of customs affairs shall define 
the cases and conditions in which the clearance of goods may be cancelled by the customs body on 
the decla rant's substantiated application.  
10. The procedure for realisation of the customs operations connected with the cancellation of 
clearance of goods, in as much as it concerns the issues not regulated by the Commission shall be 
defined by the federal execut ive body carrying out the functions of state policy elaboration and 
normative legal regulation in the sphere of customs affairs.  G/VAL/N/1/RUS/4  
 
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  Article 107 . Filing Documents after the Clearance of Goods  
1. In the cases specified in Subitem 2 of Item 1 of Article 126 of t he Code of the Union, if at the 
clearance of a merchandise it is impossible to provide the customs body with licences, certificates, 
permissions or other documents confirming the observance of bans and restrictions then the customs 
bodies shall allow - on the declarant's substantiated application - in writing or in electronic form to 
file such documents within 45 calendar days after the clearance of the goods. The clearance of the 
goods shall be done if the declarant submits an undertaking in writing or in electronic form to provide 
the documents within the established by term.  
2. The customs bodies have the right to demand that the declarant give an undertaking to observe 
the restrictions established by Part 1 of this article, and also to attach lead seals and affix seals to 
the packing of goods, the premises where they are going to be stored until the receipt of the 
documents, and to take other measures ensuring the observance of said restrictions.  
3. The customs bodies shall refuse to issue a permission to  the provision of the documents envisaged 
by Part 1 of this article after the clearance of the goods, if within the one year preceding the 
application to the customs body the declarant has been held accountable on administrative lines for 
administrative of fences in the sphere of customs affairs envisaged by Article 16.20 the Code of 
Administrative Offences of the Russian Federation.  
4. About the refusal to issue a permission to provide the documents envisaged by Part 1 of this 
article after the clearance of  the goods the declarant shall be informed by the customs body in 
writing or electronic form before or on the day following the date the application, with the reasons 
for the refusal being indicated.  
Article 108 . Amending Information Contained in a Declara tion Concerning Goods after the 
Clearance of the Goods  
1. The information contained in a declaration concerning goods is subject to modification after the 
clearance of the goods in the cases and in the procedure which are established by the Commission.  
2. The making of amendments (addenda) on the declarant's initiative to the information contained 
in a declaration concerning goods after the clearance of the goods shall take place on an application 
filed with the customs body for making amendments (addenda) to the information contained in the 
declaration concerning the goods, or the documents envisaged by international treaties and acts in 
the sphere of customs regulation, if an application for making amendments (addenda) to the 
information contained in the d eclaration concerning the goods is not filed.  
3. An application for making amendments (addenda) to the information contained in a declaration 
concerning goods, or documents shall be filed with the customs body at which the declaration is 
registered. Except  as otherwise established by the Commission, the federal executive body carrying 
out the functions of state policy elaboration and normative legal regulation in the sphere of customs 
affairs has the right to establish the cases in which the application or the documents are filed with a 
customs body other than the customs body at which the declaration has been registered. The 
customs body shall carry out the customs operations connected with the registration of the 
declarant's application for making amendmen ts (addenda) to the information contained in the 
declaration concerning the goods, or the documents filed by the declarant for making amendments 
(addenda) to the information mentioned in the declaration concerning the goods after the clearance 
of the goods  within one hour of the working hours of customs body from the time of filing of the 
application or the documents.  
4. Except as otherwise established by the Commission, the term for consideration by the customs 
body of the declarant's application for makin g amendments (addenda) to the information contained 
in the declaration concerning the goods after the clearance thereof, and the taking of a decision on 
the possibility of making the amendments (addenda) to the information contained in the declaration 
concerning the goods shall not exceed 30 calendar days after the date of registration of the 
application.  G/VAL/N/1/RUS/4  
 
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  5. The customs body shall consider the documents for making amendments (addenda) to the 
information contained in the declaration concerning the goods afte r their clearance within three 
working days after the date of registration of the filing of such documents.  
6. If there are no grounds established by the Commission for refusal to make amendments 
(addenda) to the information contained in the declaration co ncerning the goods the customs body 
shall take a decision on making the amendments (addenda) to the information contained in the 
declaration concerning the goods in the procedure established by international treaties and acts in 
the sphere of customs regul ation.  
7. In the cases established by the Commission the customs body shall refuse to make amendments 
(addenda) to the information contained in the declaration concerning the goods.  
8. Before or on the working day following the date of the decision on maki ng amendments (addenda) 
to the information contained in the declaration concerning the goods, or after the date of discovery 
of the grounds for refusal to make the amendments (addenda) to the information contained in the 
declaration concerning the goods ac cording to the results of consideration of the declarant's 
application for making amendments (addenda) to the information contained in the declaration 
concerning the goods after the clearance of the goods the customs body shall inform about the 
decision ta ken the declarant in the form of an electronic document signed with an enhanced 
approved electronic signature with the use of the Internet or in writing on a paper medium if it is 
impossible to provide information by means of the Internet. If the grounds f or refusal to make the 
amendments (addenda) to the information contained in the declaration concerning the goods are 
discovered according to the results of consideration of the declarant's application for making 
amendments (addenda) to the information cont ained in the declaration concerning the goods after 
the clearance thereof the customs body shall indicate the reasons which have served as ground for 
the refusal while informing the declarant.  
Article 109 . Term for the Clearance of Goods  
1. The clearance of goods shall be completed within the term established by Items 1 and 3 of 
Article  119 of the Code of the Union, unless a shorter term has been established by for the clearance 
of goods by the Commission, this Federal Law and/or the legisla tion of the Russian Federation on 
customs regulation.  
2. The procedure for establishing a shorter term for the clearance of goods in accordance with Part  1 
of this article shall be defined by the Government of the Russian Federation.  
3. The extension of th e term for clearance of goods is allowed on a permission of the head (chief) of 
the customs body, or the deputy head (deputy chief) of the customs body authorised by him or the 
persons acting in their capacities, exclusively if:  
1)  there is the need for c arrying out customs control in the form of a check of additional 
documents and information started before the clearance of the goods on the grounds 
according to Item 4 of Article 325 of the Code of the Union before the end of such check, by 
up to the term sufficient for clearance of the goods before the expiry of the term of their 
temporary storage, including the checking of documents and information, with a customs 
expert examination being ordered;  
2)  if the goods presented for control have not been separ ated into packing pieces by the type 
and/or by the denomination of merchandise and/or information on the packing and marking 
is not provided in the commercial and/or transport documents pertaining to the goods. The 
extension of the term for clearance of th e goods shall be done in the given case on the 
condition that said circumstances do not allow the customs bodies to carry out the necessary 
operations for the purpose of establishing the compliance of the goods with information about 
them. The term for cle arance of the goods in the given case shall be extended by the time 
needed by the person that has powers in respect of the goods to split the merchandise lot into 
specific goods, and the time required for completion of a customs inspection but in such a 
manner that the clearance of the goods be completed by the customs body within 10 working 
days after the day following the date registration of the customs declaration, or in the event 
of filing of a preliminary customs declaration after the date of onset of  one of the 
circumstances specified in Item 2 of Article 119 of the Code of the Union;  G/VAL/N/1/RUS/4  
 
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  3)  if the declarant's application in writing has been filed for extension of the term for clearance 
of the goods in connection with the need for paying the customs duti es and taxes additionally 
computed in accordance with a decision of the customs body before the payment of customs 
duties and taxes, by up to the term sufficient for the clearing of the goods to be completed by 
the customs body within 10 working days after  the day following the date registration of the 
customs declaration, or in the event of filing of a preliminary customs declaration after the 
date of onset of one of the circumstances specified in Item 2 of Article 119 of the Code of the 
Union;  
4)  if the declarant has defaulted on performing under the customs body's demand for amending 
the information declared in the declaration before the entry of such information by up to the 
term sufficient for the clearance of the goods to be completed by the customs b ody within 10 
working days after the day following the date of registration of the customs declaration, or in 
the event of fling of a preliminary customs declaration after the date of onset of one of the 
circumstances specified in Item 2 of Article 119 of the Code of the Union;  
5)  if in accordance with the provisions of the Code of the Union and of this Federal Law the 
clearance of the goods can be completed on the condition that a security is provided by the 
declarant for execution of the duty to pay cust oms duties, taxes, safeguard, anti -dumping and 
countervailing duties until the provision of said security.  
4. If the term for clearance of goods is extended the customs body shall indicate the reasons on the 
basis of which the term for clearance of the goo ds is extended.  
Article 110 . Refusing to Clear Goods  
1. The customs body shall refuse to clear goods on the grounds envisaged by Item 1 of Article 125 
of the Code of the Union.  
2. The refusal to clear goods shall be made formal by means of the information system of the 
customs body through the preparation of an electronic document or entering relevant annotations 
in the customs declaration on a paper medium or in the application for clearance of the goods before 
the filing of a declaration concerning the go ods filed on a paper medium.  
3. While formalising a refusal to clear goods one shall indicate all the specific reasons which have 
served as grounds for such refusal.  
4. The customs operations connected with the refusal to clear goods shall be carried out b y the 
customs body before the expiry of the term for clearance of the goods in the procedure defined by 
the Commission, or in as much as it concerns the issues not regulated by the Commission, in the 
procedure established by the federal executive body carr ying out the functions of state policy 
elaboration and normative legal regulation in the sphere of customs affairs.  
5. If a decision on refusal to clear goods is deemed wrongful then in the event of repeated declaring 
for customs purposes on the declarant' s application there shall be applied the rates of customs duties 
and taxes, the official exchange rate of the foreign currency to the rouble of the Russian Federation 
established by the Central Bank of the Russian Federation and the restrictions which were  in effect 
as of the date of registration of the initial declaration concerning the goods. Said application shall be 
drawn up by the declarant in an arbitrary form. If a decision on refusal to clear goods is deemed 
wrongful after the registration of a repe atedly filed declaration concerning the goods or after the 
clearance of the goods in accordance with such declaration the application shall be filed with the 
customs body together with application filed by the declarant for the purposes of amending the 
information that is repeatedly declared in the declaration concerning the goods.  
Article 111 . The Conditional Clearance of Goods  
1. The conditionally cleared goods are goods in the cases established by Item 1 of Article 126 of the 
Code of the Union, and also the following goods:  
1)  the components of a merchandise which are imported in separate merchandise lots in 
non-assembled or disassembled form, in particular as an incomplete set or in incomplete form, 
in accordance with Article 117 of the Code of the Unio n and Article 103 of this Federal Law, 
and are placed under the customs procedure of clearance for internal consumption;  G/VAL/N/1/RUS/4  
 
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  2)  other goods in the cases and in the procedure which are defined by the Government of the 
Russian Federation.  
2. The components of a  merchandise which are mentioned in Item 1 of Part 1 of this article are 
prohibited for being transferred to third persons, in particular by means of their being sold or 
alienated in another manner, except for the transfer thereof for the purposes of assem bly, 
installation or storage, and are deemed conditionally cleared until the time when the customs body 
takes a decision on clearance of the last component of the merchandise in accordance with the 
declared customs procedure or when an amendment is made to  the information contained in the 
declaration concerning the merchandise in respect of the components of the merchandise in 
accordance with Item 9 of Article 117 of the Code of the Union.  
3. Documents or information on confirmation of the observance of ban s and restrictions in respect 
of the goods which have been conditionally cleared in accordance with Subitem 2 of Item 1 of 
Article  126 of the Code of the Union shall be provided by the declarant in accordance with Article  107 
of this Federal Law to the cus toms body whereby the goods have been conditionally cleared. 
The customs body shall accept such documents or information on an application of the declarant 
drawn up in an arbitrary form.  
The application shall comprise the number of the declaration concerni ng the merchandise under 
which the customs body did the conditional clearance of the merchandise. On the declarant's request 
the customs body shall issue an acknowledgement in writing of acceptance of the documents or 
information.  
Article 112 . Suspending the Term for Clearance of the Goods Containing the Intellectual Property 
Items Included into the Unified Customs Register of Intellectual Property of the Member States of 
the Union or into the National Customs Register of Intellectual Property  
1. The suspe nsion by the customs bodies of the term for clearance of the goods containing the 
intellectual property items included in the unified customs register of intellectual property of the 
member states of the Union or in a national customs register of intellect ual property (hereinafter 
referred to as a customs register) shall be effectuated in accordance with Chapter 18 and Article 384 
of the Code of the Union.  
2. On an enquiry of the right -holder or the person representing his interests or the interests of 
several right -holders (hereinafter referred to as a representative) the customs body shall extend the 
term of suspension of the term for clearance of goods by up to 10 working days in the case envisaged 
by Item 2 of Article 124 of the Code of the Union, and al so in cases when the right -holder (his 
representative) needs additional time to carry out a study, expert examination of the goods for which 
the term for clearance thereof has been suspended.  
3. A decision on suspension of the term for clearance of goods i s subject to cancellation until the 
expiry of the term of suspension of the term for clearance of the goods in the cases established by 
Item 9 of Article 124 of the Code of the Union, and also, if the declarant declares the customs 
procedure of destruction  in respect of the goods whose clearance term has been suspended, given 
the availability of a consent in writing of the right -holder (his representative) to the placement of 
the goods under the customs procedure of destruction.  
Article 113 . Suspending the Term for Clearance of the Goods Containing the Intellectual Property 
Items Not Included into the Unified Customs Register of Intellectual Property of the Member States 
of the Union and the Customs Register  
1. The customs bodies have the right to suspend th e term for clearance of the goods which contain 
intellectual property items and are not included in the unified customs register of intellectual 
property member states of the Union and the customs register in the event of discovery of the signs 
of a breach  of the right -holder's rights to the intellectual property items which are legally protected 
on the territory of the Russian Federation, and if information is available about the right -holder 
(representative) on the territory of the Russian Federation.  
2. The customs bodies have the right to request from the right -holder (representative) the 
information needed for executing the powers envisaged by this article.  G/VAL/N/1/RUS/4  
 
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  3. The term for clearance of goods shall be suspended by seven working days. The customs body 
has the right to extend said term by up to 10 working days, if the right -holder (his representative) 
has sent an application to the customs body in writing or in electronic form for such extension, and 
has filed an application with the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs for inclusion of the relevant intellectual property item in 
the customs register in accordance with Article 328 of this Federal Law.  
4. Decisions on suspension of the te rm for clearance of goods and on extension of the term of 
suspension of the term for clearance of goods shall be taken by the chief of the customs body or by 
the person authorised by him.  
5. Before or on the working day following the date of the decision o n suspension of the term for 
clearance of the goods containing intellectual property items the customs body shall notify the 
declarant and the right -holder (his representative) about such decision, the reasons for, and the 
term of the suspension, and also shall inform the declarant about the name (surname, first name 
and patronymic (if any) and the whereabouts (address) of the right -holder (his representative), and 
the right -holder (his representative) about the name (surname, first name and patronymic (if any) 
and the whereabouts (address) of the declarant.  
6. The declarant and the right -holder (his representative) have the right to receive information from 
the customs body about the goods in respect of which the decision on suspension of the term for 
clearance of goods has been taken - in the procedure defined by international treaties and acts in 
the sphere of customs regulation.  
7. On the customs body's permission the declarant and the right -holder (his representative) have 
the right to take specimens and /or samples of the goods in respect of which the decision on 
suspension of the term for clearance thereof has been taken, in particular for studying them, and 
also to inspect, photograph or otherwise record such goods.  
8. A decision on suspension of the te rm for clearance of goods is subject to cancellation before the 
expiry of the term of suspension of the term for clearance of the goods in the following cases:  
1)  if the customs body has received an application of the right -holder (his representative) for  
cancellation of such decision;  
2)  if the declarant declares the customs procedure of destruction of the goods whose clearance 
term has been suspended, given the availability of a consent in writing of the right -holder (his 
representative) to the destruct ion of the goods.  
9. The measures envisaged by this article shall not be applied to the goods containing intellectual 
property items in respect of which measures have been earlier taken in accordance with this article 
or have been earlier taken in accordan ce with Article 124 of the Code of the Union.  
SECTION IV THE CUSTOMS PROCEDURES  
Chapter 17. The Customs Procedure of Clearance for Internal Consumption  
Article 114 . The Content and Application of the Customs Procedure of Clearance for Internal 
Consumption,  the Terms for Placement of Goods under the Customs Procedure, the Appearance 
and Termination of the Duty to Pay Import Customs Duties, Taxes, Safeguard, Anti -Dumping and 
Countervailing Duties, the Term for the Payment Thereof, and the Calculation  
1. The content and application of the customs procedure of clearance for internal consumption, the 
terms for placement of goods under the customs procedure, the appearance and termination of the 
duty to pay import customs duties, taxes, safeguard, anti -dumpi ng and countervailing duties, the 
term for the payment thereof and the calculation are regulated by Chapter 20 of the Code of the 
Union.  
2. If goods have been placed under the customs procedure of clearance for internal consumption by 
the customs bodies of  member states of the Union the repeated placement of such goods under the 
customs procedure of clearance for internal consumption at their import into the Russian Federation 
is not required.  G/VAL/N/1/RUS/4  
 
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  Chapter 18. The Customs Procedure of Export  
Article 115 . The Con tent and Application of the Customs Procedure of Export, the Terms for 
Placement of Goods under the Customs Procedure, the Appearance and Termination of the Duty to 
Pay Export Customs Duties, the Term for the Payment Thereof and the Calculation  
1. The cont ent and application of the customs procedure of export, the terms for placement of goods 
under the customs procedure, the appearance and termination of the duty to pay export customs 
duties, the term for the payment thereof and the calculation are regulate d by Chapter 21 of the 
Code of the Union.  
2. The Government of the Russian Federation may establish a shorter term within which the goods 
placed under the customs procedure of export in accordance with Item 5 of Article 139 of the Code 
of the Union have to  be exported from the customs territory of the Union.  
Chapter 19. The Customs Procedure of Customs Transit  
Article 116 . The Content and Application of the Customs Procedure of Customs Transit, the Terms 
for Placement of Goods under the Customs Procedure an d their being used in Accordance with 
Such Procedure, the Effective Term of the Customs Procedure, the Appearance and Termination of 
the Duty to Pay Import Customs Duties, Taxes, Safeguard, Anti -Dumping and Countervailing 
Duties, the Term for the Payment T hereof and the Calculation  
1. The content and application of the customs procedure of customs transit, the terms for placement 
of goods under the customs procedure and their being used in accordance with such procedure, the 
effective term of the customs pr ocedure, the appearance and termination of the duty to pay import 
customs duties, taxes, safeguard, anti -dumping and countervailing duties, the term for the payment 
thereof and the calculation are regulated by Chapter 22 of the Code of the Union and this c hapter.  
2. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs may establish the details of application of the 
customs procedure of customs transit of the goods c arried only on the territory of the Russian 
Federation, in particular of the foreign goods moved between the customs bodies located on the 
territory of the Russian Federation, and also cases if no security is provided for the execution of the 
duty to pay c ustoms duties and taxes and a security for execution of the duty to pay safeguard, 
anti-dumping and countervailing duties in respect of such goods.  
Article 117 . The Place of Delivery of Goods  
1. The place of delivery of goods is established by in accordanc e with Article 145 of the Code of the 
Union.  
2. In the event of carriage (transportation) of goods within the territory of the Russian Federation 
the customs body of departure has the right to designate the place of delivery irrespective of the 
information  available in the transport (carriage) documents, if:  
1)  declaring for customs purposes in accordance with this Federal Law is done by a specialised 
customs body;  
2)  on the territory of one member state of the Union the regime of emergency in the operati ng 
area of the customs body designated as the place of delivery has been established by or other 
restrictions have been introduced on the importation of certain categories of goods in 
accordance with the legislation of the Russian Federation;  
3)  in other cases established by the Government of the Russian Federation.  
3. In the procedure established by the federal executive body carrying out the functions of state 
policy elaboration and normative legal regulation in the sphere of customs affairs it is allowe d to 
change the place of delivery of goods without the completion of the customs procedure of customs 
transit, if that place of delivery is located in the same customs body's operating area where the place 
of delivery of the goods initially designated by t he customs body of departure.  G/VAL/N/1/RUS/4  
 
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  Article 118 . Arrival in the Place of Delivery of Goods  
1. After arrival in the place of delivery of goods the carrier or the declarant of the goods placed 
under the customs procedure of customs transit shall file with the cust oms body of destination the 
transit declaration, and also other documents he has, if the declaring for customs purposes of the 
customs procedure of customs transit is done in writing, or information on the registration number 
of the electronic transit decl aration, if the declaring for customs purposes of the customs procedure 
of customs transit was done in electronic form.  
2. The documents mentioned in Part 1 of this article shall be filed:  
1)  in respect of the goods carried by road and/or by air, within three hours from the time of their 
arrival in the place of delivery of the goods, or if the goods arrive beyond the established by 
working hours of the customs body, within three hours from the time of onset of the time of 
beginning of the working hours of  that customs body;  
2)  in respect of the goods carried by water transport and/or by rail, within 12 hours from the 
time of arrival in the place of delivery of the goods.  
3. On behalf of the declarant the documents mentioned in Part 1 of this article maybe  filed by a 
customs representative.  
4. On behalf of the carrier the documents mentioned in Part 1 of this article may be filed by the 
persons acting on instructions of such carrier.  
5. Within one hour from the time when the documents specified in Part 1 of this article are submitted 
by the carrier or by the declarant of the goods placed under the customs procedure of customs 
transit the customs body of destination shall register the fil ing of said documents and the arrival of 
the vehicle in the place of delivery of the goods.  
6. The registration of the filing of the documents specified in Part 1 of this article, and of the arrival 
of the vehicle in the place of delivery of the goods shal l be accompanied with the issuance to the 
carrier of an acknowledgement in writing of the arrival of the vehicle or with the sending to the 
carrier and the declarant of the customs procedure of customs transit of an acknowledgement of the 
arrival of the ve hicle in electronic form, given the availability of information interaction with said 
persons.  
7. The following information shall be available in the acknowledgement of arrival of the vehicle:  
1)  the registration number of the acknowledgement of arrival o f the vehicle;  
2)  the date and time of filing of the transit declaration and other documents with the customs 
body of destination;  
3)  the date and time of registration by the customs body of destination of the arrival of the 
vehicle in the place of deliv ery; 
4)  the date and time of issuance of the acknowledgement of arrival of the vehicle;  
5)  the name and address of the carrier;  
6)  the number of the international carriage vehicle of the international carriage vehicle;  
7)  the number of the transit decl aration, the numbers, dates and number of the documents 
submitted;  
8)  the result of customs inspection of the vehicle;  
9)  the possibility of removal of the means of identification, and of the unloading of the goods;  
10)  the possibility of movement of th e goods from the location of the customs body of destination 
in a temporary storage warehouse;  
11)  the name, address of the temporary storage warehouse and the number of the document 
confirming its inclusion in the register of the possessors of temporary storage warehouses;  
12)  the date and time of putting of the goods in the temporary storage warehouse.  
8. The information provided in Items 10 - 12 of Part 7 of this article, shall be provided in the 
acknowledgement of arrival of the vehicle if the goods a re moved from the location of the customs 
body of destination to a temporary storage warehouse.  G/VAL/N/1/RUS/4  
 
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  Article 119 . Completing the Customs Procedure of Customs Transit  
1. After the registration by the customs body of destination of the filing of the documents spe cified 
in Part 1 of Article 118 of this Federal Law the persons mentioned in Subitems 1 - 3 of Item 1 of 
Article 83 of the Code of the Union shall carry out the customs operations connected with the putting 
of goods in temporary storage or the declaring th ereof for customs purposes:  
1)  in respect of the goods carried by road, within eight hours of the working hours of customs 
body after the registration of filing of the documents by the customs body of destination;  
2)  in respect of the goods carried by air, within 12 hours after the registration of filing of the 
documents by the customs body of destination;  
3)  in respect of the goods carried by water vessels and by rail, within 12 hours after the 
registration of filing of the documents by the customs bo dy of destination, or in the event of 
unloading (transhipping) of the goods, within 12 hours after the completion of the operations 
connected with the unloading (transhipment) of the goods.  
2. In respect of the goods carried by water vessels the customs op erations connected with the 
putting of goods in temporary storage shall be carried out by the persons mentioned in Paragraph 6 
of Subitem 1 and Subitem 4 of Item 1 of Article 83 of the Code of the Union.  
3. The completion of the customs procedure of custom s transit shall be effectuated within the term 
established by Item 7 of Article 151 of the Code of the Union. If the customs body takes a decision 
on carrying out a customs examination then on a permission in writing of the head of the head 
(chief) of cust oms body of destination or the deputy head (deputy chief) of customs body of 
destination authorised by him or the persons acting in their capacities the term for completion of 
the customs procedure of customs transit may be extended by the time required fo r carrying out 
the customs examination. The term for completion of the customs examination is one working day 
after the day following the date of registration of filing of the documents specified in Part 1 of 
Article  118 of this Federal Law, which may be e xtended in the procedure and in the cases envisaged 
by the federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs.  
4. The term for completion of the customs operations s pecified in Part 1 of this article shall be 
counted from the time of completion of customs transit.  
5. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs shall e stablish the following in respect of the goods 
carried by road, water, air and rail:  
1)  a procedure for the notification of the carrier by the customs body about the default on 
carrying out (about the carrying out) of the customs operations connected with  the putting of 
the goods in temporary storage or with the declaring thereof for customs purposes at the 
completion of the customs procedure of customs transit by the persons specified in Subitems 
1 - 3 of Item 1 of Article 83 of the Code of the Union;  
2)  the cases and the procedure in which the effect of the customs procedure of customs transit 
may be completed by the putting of the goods in temporary storage, the registration of a 
customs declaration, the clearance of the goods, the departure of the good s from the customs 
territory of the Union, and also the distraint of the goods by customs bodies in accordance 
with Chapter 51 of the Code of the Union.  
6. For the authorised economic operators included in the relevant register with the issuance of a 
Type 2 or 3 certificate the completion of the customs procedure of customs transit shall be done 
with account being taken of the details defined Article 440 of the Code of the Union. In this case no 
acknowledgement of the vehicle's arrival shall be made.  
  G/VAL/N/1/RUS/4  
 
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  Chap ter 20. The Customs Procedure of Customs Warehouse  
Article 120 . The Content and Application of the Customs Procedure of Customs Warehouse, the 
Terms for Placement of Goods under the Customs Procedure and their being used in Accordance 
with Such Procedure, the Effective Term of the Customs Procedure, the Appearance and 
Termination of the Duty to Pay Import Customs Duties, Taxes, Safeguard, Anti -Dumping and 
Countervailing Duties, the Term for the Payment Thereof and the Calculation  
1. The content and applicat ion of the customs procedure of customs warehouse, the terms for 
placement of goods under the customs procedure and their being used in accordance with such 
procedure, the effective term of the customs procedure, the appearance and termination of the duty 
to pay import customs duties, taxes, safeguard, anti -dumping and countervailing duties, the term 
for the payment thereof and the calculation are regulated by Chapter 23 of the Code of the Union 
and this chapter.  
2. The application of the customs procedure of customs warehouse in respect to the goods which 
due to their large size or special conditions of loading, unloading and/or storage cannot be put in a 
customs warehouse is allowed, given the availability of the customs body's permission to store the 
goods in places other than customs warehouses, and of a security for execution of the duty to pay 
customs duties, taxes, safeguard, anti -dumping and countervailing duties in the procedure 
established by Chapter 10 of this Federal Law.  
3. For the purpose of obt aining the permission the declarant shall send an application in the form of 
an electronic document or a document on a paper medium to the authorised customs body in whose 
operating area the goods are going to be stored after being placed under the customs  procedure of 
customs warehouse. Such application shall be sent before the filing of a customs declaration. In the 
application the declarant shall indicate the denomination of the goods and their characteristics, the 
reasons for placement of the goods unde r the customs procedure of customs warehouse without 
putting in a customs warehouse, the exact place of storage of the goods, in particular the postal 
address, and also the measures which will be taken by the declarant to keep the goods safe.  
4. The custom s body shall issue a permission to placement of the goods under the customs procedure 
of customs warehouse or refuse to issue such permission within three working days after the date 
of the declarant's application to the customs body. The permission shall refer to the place of storage 
of the goods, and the need for provision of a security for execution of the duty to pay customs duties, 
taxes, safeguard, anti -dumping and countervailing duties. The permission shall be issued in the form 
of an electronic docu ment or of a document on a paper medium.  
5. The customs body has the right to refuse issuing a permission to store goods in places other than 
customs warehouses only in the following cases:  
1)  the availability of a debt owing as payment of customs duties,  taxes, safeguard, anti -dumping 
and countervailing duties;  
2)  prior to the date of the application to the customs body the person has been held accountable 
on administrative lines twice or more times within one year for the administrative offences in 
the sphere of customs affairs envisaged by Part 1 of Article 16.9, Articles 16.13, 16.14 and 
Parts 2 and 3 of Article 16.23 the Code of Administrative Offences of the Russian Federation.  
6. The person that has put goods under the customs procedure of customs warehouse and that is 
storing them in places other than customs warehouses shall render reports to the customs bodies 
about the goods being in storage, in accordance with Article 13 of t his Federal Law.  
7. The forms, formats and structures of the application for storage of goods in places other than 
customs warehouses and of the customs body's decision on the results of consideration said 
application shall be defined by the federal execut ive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
  G/VAL/N/1/RUS/4  
 
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  Article 121 . The Operations Carried Out with the Goods Placed under the  
Customs Procedure of Customs Warehouse  
1. A list of the operations carried out with the goods placed under the customs procedure of customs 
warehouse is defined by Article 158 of the Code of the Union.  
2. If in accordance with Item 2 of Article 158 of the Code of the Union a permission of the cus toms 
body is required for realisation of operations with the goods placed under the customs procedure of 
customs warehouse such permission shall be issued on an application of the person concerned sent 
in the form of an electronic document or of a document  on a paper medium, on the date of the 
application.  
3. The permission shall be issued in the form of an electronic document or of a document on a paper 
medium. Refusal to issue a permission is allowed only in cases when the completion of operations 
with th e goods can result in modification of their characteristics connected with the change of the 
code in accordance with the Commodity Classification of Foreign Economic Activity.  
4. The forms, formats and structures of the application for realisation of opera tions with the goods 
placed under the customs procedure of customs warehouse and of the customs body's decision on 
the results of consideration of said application shall be defined by the federal executive body carrying 
out the functions of control and sup ervision in the sphere of customs affairs.  
Article 122 . Terminating the Effect of the Customs Procedure of Customs Warehouse  
1. The effect of the customs procedure of customs warehouse shall be terminated before the expiry 
of the effective term of the cust oms procedure envisaged Article 157 of the Code of the Union, upon 
the onset of the circumstances envisaged by Item 1 of Article 161 of the Code of the Union, and also 
upon the onset of the circumstances defined by the Government of the Russian Federation.  
2. Any person that may act as declarant in accordance with Article 83 of the Code of the Union has 
the right to carry out the customs operations required for the completion of the customs procedure 
of customs warehouse in accordance with international tre aties and acts in the sphere of customs 
regulation.  
3. in respect of the goods which are being stored in a customs warehouse the customs procedure of 
destruction may be declared by the possessor of the customs warehouse.  
Chapter 21. The Customs Procedure o f Processing on the Customs Territory  
Article 123 . The Content and Application of the Customs Procedure of Processing on the Customs 
Territory, the Terms for Placement of Goods under the Customs Procedure and their being used in 
Accordance with Such Proced ure, the Effective Term of the Customs Procedure, the Appearance 
and Termination of the Duty to Pay Import Customs Duties, Taxes, Safeguard, Anti -Dumping and 
Countervailing Duties, the Term for the Payment Thereof and the Calculation  
1. The content and app lication of the customs procedure of processing on the customs territory, the 
terms for placement of goods under the customs procedure and their being used in accordance with 
such procedure, the effective term of the customs procedure, the appearance and t ermination of the 
duty to pay import customs duties, taxes, safeguard, anti -dumping and countervailing duties, the 
term for the payment thereof and the calculation are regulated by Chapter 24 of the Code of the 
Union and this chapter.  
2. For the purpose of  placement of goods under the customs procedure of processing on the customs 
territory a customs declaration shall be filed by the person that has obtained a permission to process 
the goods on the customs territory that is envisaged by Article 127 of this Federal Law, or by the 
person that can directly realise the operations of processing of the goods and that may act as the 
declarant of the goods in accordance with Article 83 of the Code of the Union.  
3. For the purposes of application of this chapter the Russian person concerned means a legal entity 
or an individual businessman.  G/VAL/N/1/RUS/4  
 
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  Article 124 . Identifying Foreign Goods in the Products of Processing Thereof  
1. For the purposes of identification of foreign goods in the products of processing thereof one shall 
use the methods mentioned in Article 167 of the Code of the Union.  
2. The acceptability of the declared method of identification shall be established by th e customs body 
at the issuance of a permission to process the goods on the customs territory, with account being 
taken of the characteristic features and/or the nature of the goods and the performed operations of 
processing of the goods.  
3. If the method o f identification of foreign goods in the products of processing thereof offered by 
the declarant is deemed by the customs body unacceptable then the customs body has the right to 
determine on its own the method of identification of foreign goods in the pro ducts of processing 
thereof.  
4. For the purposes of identifying foreign goods in the products of processing thereof in accordance 
with Paragraph 6 of Article 167 of the Code of the Union the declarant may submit to the customs 
body exercising control over the use of the customs procedure of processing on the customs territory 
production, bookkeeping and taxation accounting documents, provided they contain information on 
the use of the foreign goods placed under the customs procedure of processing on the cus toms 
territory in the technological process whereby the operations of making the products of processing 
are carried out.  
5. If for the purposes of identification of foreign goods in the products of processing there have been 
used the methods envisaged by P aragraph 6 of Article 167 of the Code of the Union, and the foreign 
goods which coincide in terms of denomination, code according to the Commodity Classification of 
Foreign Economic Activity, quality and technical characteristics have been placed under the  customs 
procedure of processing on the customs territory in several lots then the identification of the foreign 
goods in the products of processing thereof may be effectuated on the basis of the assumption that 
the foreign goods placed under said customs procedure on earlier dates were the first to be used for 
the processing thereof.  
Article 125 . The Effective Term of the Customs Procedure of Processing  
on the Customs Territory  
1. The effective term of the customs procedure of processing on the customs territory is the term 
for processing of goods that is specified in the permission to process the goods on the customs 
territory.  
2. The term for processing of goods shall be defined by the person that receives the permission to 
process the goods on the customs territory, and it shall be agreed upon with the customs body in 
the course of consideration of the application for processing of the goods on the customs territory.  
3. The term for processing of goods shall be defined within the term established by Item 3 of 
Article  168 of the Code of the Union.  
4. The term for processing of goods may be extended within the term specified in Part 3 of this 
article on a substantiated application o f the person that has received a permission to process the 
goods on the customs territory filed by such person with the customs body exercising customs 
control over the observance of the conditions for placement of the goods under the customs 
procedure of processing on the customs territory and the conditions for use of the goods in 
accordance with such customs procedure, in writing or in the form of an electronic document signed 
with an enhanced approved electronic signature at least 10 working days before  the expiry of the 
term of processing of the goods specified in the permission to process the goods on the customs 
territory.  
5. The customs body shall consider an application for extension of the term of processing of goods 
on the customs territory within  10 working days, and notify about the extension of the term for 
processing of the goods or about the refusal extend it in writing or in the form of an electronic 
document signed with the enhanced approved electronic signature of an authorised official of the 
customs body.  G/VAL/N/1/RUS/4  
 
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  6. The customs body has the right to refuse extending the term for processing, if the person that 
has obtained the permission to process the goods on the customs territory does not observe the 
terms for placement of the goods under the cu stoms procedure of processing on the customs 
territory, and the terms for using them in accordance with such customs procedure which are 
established by Chapter 24 of the Code of the Union, the legislation of the Russian Federation on 
customs regulation, an d also if the application for extension of the term of processing of the goods 
on the customs territory has been filed after the expiry of the term for processing of the goods.  
7. The customs body's refusal to extend the term for processing of goods shall comprise a 
substantiation of the reasons for the refusal.  
8. If the term for processing of goods gets extended the effective term of the customs procedure of 
processing on the customs territory shall be extended.  
Article 126 . The Rates of Output of the Pro ducts of Processing  
1. The rates of output of the products of processing shall be defined by the person that receives a 
permission to process goods on the customs territory on the basis of the actual technological process 
whereby the operations of processi ng envisaged by Article 166 of the Code of the Union are carried 
out, and be agreed upon with the customs body in the course of consideration of the application for 
a permission to process the goods on the customs territory and/or when amendments are made to 
the permission to process the goods on the customs territory.  
2. When agreement is being sought on the rates of output of the products of processing account 
shall be taken of statements of expert organisations, and also of the federal executive bodies 
authorised by the Government of the Russian Federation based on the actual technological process 
whereby the operations of processing of the goods are carried out.  
3. Given the observance of the conditions established by Item 2 of Article 169 of the Code of  the 
Union, the federal executive bodies authorised by the Government of the Russian Federation may 
establish standard rates of output of the products of processing which are not subject to approval 
by the customs body.  
Article 127 . The Permission to Proce ss Goods on the Customs Territory  
1. A document on the terms for processing of goods on the customs territory envisaged by 
Article  168 of the Code of the Union is a permission to process the goods on the customs territory.  
2. In the event of lack of inform ation on the value of foreign goods, the products of processing, 
residues and waste in the permission to process the goods on the customs territory the relevant 
value ranges shall be indicated.  
3. If as of the date of a person's filing an application for a  permission to process goods on the 
customs territory such person does not have information on the documents confirming the right of 
possessing, using and/or disposing of the goods such information shall be provided in the permission 
to process the goods o n the customs territory in the procedure envisaged Article 129 of this Federal 
Law at least one working day before the declaring of the foreign goods for customs purposes in 
accordance with customs procedure of processing on the customs territory.  
4. The form of the permission to process goods on the customs territory, a procedure for filling it in, 
a procedure for issuing such permission to process goods in as much as it concerns the issues not 
regulated by this Federal Law shall be established by the fede ral executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs affairs.  
5. The format and structure of a permission to process goods on the customs territory shall be 
defined by the federal  executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  G/VAL/N/1/RUS/4  
 
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  Article 128 . Issuing a Permission to Process Goods on the Customs Territory  
1. A permission to process goods on the customs territory may be obtained by  any Russian person 
concerned, in particular the one that does not directly carry out the operations of processing of the 
goods, which may be in keeping with Article 83 of the Code of the Union the declarant in respect of 
the foreign goods specified in a p ermission to process the goods, the foreign person having a branch 
registered in the Russian Federation, in particular the one that does not directly carry out the 
operations of processing of the goods, if such person has placed the goods under the special  customs 
procedure, and the processing operations means the repair of the goods (hereinafter referred to as 
"the person concerned").  
2. For the purpose of getting a permission to process goods on the customs territory the person 
concerned shall file an application for processing of the goods on the customs territory in the form 
of a document on a paper medium or an electronic document sig ned with an enhanced approved 
electronic signature with the customs body in whose operating area it has been registered as a 
taxpayer in accordance with the legislation of the Russian Federation on taxes and fees.  
3. It is allowed to file an application fo r processing of goods on the customs territory with the customs 
body in whose operating area a branch - formed in accordance with the legislation of the Russian 
Federation - of the person concerned is located, if said person or the person directly carrying  out 
the operations of processing of the goods have their production facilities in the same region.  
4. The following information shall be provided in an application for processing of goods on the 
customs territory:  
1)  on the applicant (the declarant);  
2)  on the person(s) which are going to directly carry out the operations of processing of the 
goods;  
3)  on the foreign goods intended for processing, the products of processing thereof, and also on 
waste and residues (a description, the code in accordance w ith the Commodity Classification 
of Foreign Economic Activity, the quantities thereof in basic or additional units of measurement 
in accordance with the Commodity Classification of Foreign Economic Activity, the value or a 
value range);  
4)  on goods of the  Union in respect of which the legislation member states of the Union has 
established by the rates of export customs duties ensuring the realisation of the technological 
process of processing of foreign goods (a description, the code in accordance with the  
Commodity Classification of Foreign Economic Activity, the quantity thereof);  
5)  on the operations of processing of the foreign goods, on the methods and term for completion 
thereof;  
6)  on the location of the production facilities used to carry out the operations of processing of 
the goods;  
7)  on the rate(s) of output of the products of processing;  
8)  on the methods of identification of the foreign goods in the products of processing thereof;  
9)  on the term for processing of the goods;  
10) on replacem ent of the foreign goods with equivalent goods of the Union;  
11)  on the possibility of further commercial use of the waste;  
12)  on the documents confirming the right of possessing, using and/or disposing of the foreign 
goods;  
13)  on the customs body (cu stoms bodies) at which the foreign goods are going to be placed 
under the customs procedure of processing on the customs territory and such customs 
procedure is going to be completed;  
14)  on the production losses (a description, the code accordance with t he Commodity Classification 
of Foreign Economic Activity, and the quantities thereof in in basic or additional units of 
measurement in accordance with the Commodity Classification of Foreign Economic Activity).  
5. The following may be used as an applicatio n for processing of goods on the customs territory: 
a declaration concerning the goods placed under the customs procedure of processing on the 
customs territory, if the purpose of application of such customs procedure is the repair of the goods, 
and also i n other cases defined by the Commission.  G/VAL/N/1/RUS/4  
 
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  6. The application for processing of goods on the customs territory shall be filed together with 
documents confirming the information it contains.  
7. The customs body shall consider the application for processing of  goods on the customs territory 
and the documents attached thereto within 15 calendar days from the date of its registration by the 
customs body in the established by procedure.  
8. The customs body has the right to request documents confirming the informat ion envisaged by 
Part 4 of this article from third persons, and also from state bodies. Said bodies shall provide the 
requested documents within 10 calendar days after the date of receipt of such inquiry.  
9. The customs body has the right to extend the ter m for consideration of the application for 
processing of goods on the customs territory to up to 30 working days.  
10. If a declaration concerning the goods placed under the customs procedure of processing on the 
customs territory is used as an application for processing of the goods on the customs territory the 
term for consideration of such application shall not exceed the term for clearance of goods 
established by Article 119 of the Code of the Union.  
11. The customs body shall refuse to issue a permissio n to process goods on the customs territory 
if while filing an application for processing the goods on the customs territory the person did not 
observe the terms for placement of goods under the customs procedure of processing on the customs 
territory esta blished by international treaties and acts in the sphere of customs regulation and the 
legislation of the Russian Federation on customs regulation, and also if the customs body has taken 
a decision on refusal to approve the rates of output of the products of processing and/or the term 
for processing of the goods.  
12. The customs body's refusal to issue a permission to process goods on the customs territory shall 
comprise a substantiation of the grounds for the refusal.  
13. The customs body shall notify the declarant about the refusal to give a permission to process 
the goods on the customs territory in the form of a document on a paper medium or an electronic 
document signed with the enhanced approved electronic signature of the customs body's authorised 
official. 
14. The form of an application for processing of goods on the customs territory and the procedure 
for filling it in shall be established by the federal executive body carrying out the functions of state 
policy elaboration and normative legal regulat ion in the sphere of customs affairs.  
15. The format and structure of an application for processing of goods on the customs territory, and 
of a notice about the refusal to issue a permission to process goods on the customs territory shall 
be defined by the  federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
Article 129 . Amending a Permission to Process Goods on the Customs Territory  
1. If necessary, on an application of the person that has received a permission to process goods on 
the customs territory amendments or addenda may be made in an issued permission to process 
goods on the customs territory by the customs body which does not c ontravene international treaties 
and acts in the sphere of customs regulation and the legislation of the Russian Federation on customs 
regulation.  
2. An application for amending a permission to process goods on the customs territory shall be filed 
by the p erson that has received said permission with the customs body exercising control over the 
observance of the terms for placement of the goods under the customs procedure of processing on 
the customs territory, and the terms for the use thereof in accordance  with such customs procedure, 
in the form of a document on a paper medium or an electronic document signed with the enhanced 
approved electronic signature of the person that has received the permission to process the goods 
on the customs territory.  G/VAL/N/1/RUS/4  
 
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  3. The customs body shall consider the application for making amendments to the permission to 
process the goods on the customs territory within 10 working days, or if the information envisaged 
by Item 12 of Part 4 of Article 128 of this Federal Law is provided, w ithin three working days after 
the date of its registration by the customs body in the established by procedure, and in the event of 
consent shall enter the declared amendments in the permission to process the goods on the customs 
territory.  
4. If there is  the need for provision of additional information or for an expert examination the term 
for consideration of the application for making amendments to the permission to process the goods 
on the customs territory shall be suspended, and be resumed after the date on which the customs 
body receives documents, or information, or the results of the expert examination.  
5. The customs body's refusal to amend a permission to process goods on the customs territory shall 
comprise a substantiation of the grounds for th e refusal.  
6. The customs body shall notify the person that has obtained the permission to process the goods 
on the customs territory about the refusal to amend the permission to process the goods on the 
customs territory in the form of a document on a pap er medium or an electronic document signed 
with the enhanced approved electronic signature of the customs body's authorised official.  
7. The forms of an application for making amendments to a permission to process goods on the 
customs territory, and of cus toms body's refusal to make amendments to a permission to process 
goods on the customs territory shall be defined by the federal executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs a ffairs.  
8. The formats and structures of an application for making amendments to a permission to process 
goods on the customs territory, and of the customs body's refusal to make amendments to a 
permission to process goods on the customs territory shall be  defined by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs.  
Article 130 . Transferring a Permission to Process Goods on the Customs Territory  
to Another Person  
1. Within the effective term of the customs procedure of processing on the customs territory the 
person that has obtained a permission to process goods on the customs territory may transfer it on 
the customs body's permission to another Russian person, provided the person undertakes t o further 
observe the terms for placement of the goods under the customs procedure of processing on the 
customs territory and the terms for the use thereof established by international treaties and acts in 
the sphere of customs regulation, and the legislat ion of the Russian Federation on customs regulation 
in accordance with the transferred permission to process the goods on the customs territory.  
2. The person transferring the permission to process the goods on the customs territory shall file an 
applicati on for transfer of the permission to process the goods on the customs territory in the form 
of a document on a paper medium or an electronic document signed with an enhanced approved 
electronic signature with the customs body that exercises customs control  over the observance of 
the terms for placement of the goods under the customs procedure of processing on the customs 
territory, and the terms for the use thereof established by international treaties and acts in the 
sphere of customs regulation and the le gislation of the Russian Federation on customs regulation.  
3. Attached to the application for transfer of the permission to process the goods on the customs 
territory shall be a report on the observance of the terms for the use of the customs procedure of 
processing on the customs territory established by international treaties and acts in the sphere of 
customs regulation and the legislation of the Russian Federation on customs regulation for the period 
during which the goods were used by the person that tr ansfers the permission to process the goods 
on the customs territory in accordance with the customs procedure of processing on the customs 
territory.  
4. In the event of transfer of a permission to process goods on the customs territory the person that 
delivers such permission shall pay import customs duties, taxes, safeguard, anti -dumping and 
countervailing duties, if within the period of use of the customs procedure of processing on the 
customs territory the events causing the duty to pay them took place.  G/VAL/N/1/RUS/4  
 
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  5. The person that has accepted a permission to process goods on the customs territory enjoys the 
rights and has the duty to observe the terms for placement of foreign goods under the customs 
procedure of processing on the customs territory, and for the us e thereof in accordance with such 
customs procedure which are established by international treaties and acts in the sphere of customs 
regulation and the legislation of the Russian Federation on customs regulation from the date of the 
customs body's decisio n on transfer thereto of the permission to process the goods on the customs 
territory.  
6. The form of an application for transfer of a permission to process goods on the customs territory, 
a procedure for the transfer thereof shall be established by the fe deral executive body carrying out 
the functions of state policy elaboration and normative legal regulation in the sphere of customs 
affairs.  
7. The format and structure of an application for transfer of a permission to process goods on the 
customs territor y shall be defined by the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs.  
Article 131 . Withdrawing and Cancelling a Permission to Process Goods on the Customs Territory  
1. The permission to process the goods on the customs territory may be withdrawn by the customs 
body if:  
1)  a decision has been taken by the Commission according to which the placement of the goods 
specified in the permission to process goods on the customs  territory under the customs 
procedure of processing on the customs territory is prohibited;  
2)  the declarant does not observe the terms for placement of goods under the customs procedure 
of processing on the customs territory and for the use thereof in a ccordance with such customs 
procedure established by international treaties and acts in the sphere of customs regulation 
and the legislation of the Russian Federation on customs regulation;  
3)  when it was received information was declared concerning the f oreign goods, the products of 
processing thereof, residues and waste and output rates which have lead to the 
understatement of the amounts of import customs duties, taxes, safeguard, anti -dumping and 
countervailing duties;  
4)  the person that obtained the permission to process the goods on the customs territory has 
not placed the foreign goods under the customs procedure of processing on the customs 
territory within two years after the date of issue thereof by a customs body.  
2. Before the taking of a decis ion on the withdrawal of the permission to process the goods on the 
customs territory the customs body shall send to the declarant a notice in the form of an electronic 
document signed with an enhanced approved electronic signature about the possible withd rawal of 
the permission to process the goods on the customs territory with an indication of the reasons for 
the withdrawal.  
3. Unless within 10 working days after the date of receipt of the notice the declarant takes measures 
for eliminating the causes of the withdrawal of the permission to process the goods on the customs 
territory envisaged by Items 2 and 3 of Part 1 of this article, the permission shall be withdrawn by 
the customs body.  
4. The customs body's decision on withdrawal of a permission to proc ess goods on the customs 
territory shall be effective from the date of taking thereof by the customs body.  
5. The customs body's decision on the withdrawal of a permission to process goods on the customs 
territory taken in accordance with Item 1 of Part 1 of this article shall be effective from the date of 
entry into force of the relevant decision of the Commission.  
6. In the event of withdrawal of a permission to process goods on the customs territory the 
placement of foreign goods under the customs proced ure of processing on the customs territory in 
accordance with the withdrawn permission for processing is prohibited.  
7. In respect of the foreign goods placed under the customs procedure of processing on the customs 
territory before the withdrawal of a per mission to process the goods on the customs territory under G/VAL/N/1/RUS/4  
 
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  Item 1 of Part 1 of this article, which had been processed or not processed as of the date of the 
withdrawal of such permission it is allowed to complete said customs procedure in accordance with 
Chapter 24 of the Code of the Union.  
8. In the event of withdrawal of a permission to process goods on the customs territory under 
Items  2 and 3 of Part 1 of this article within 10 calendar days the declarant shall complete the 
customs procedure of process ing on the customs territory in respect of the foreign goods which were 
placed under this customs procedure, and had not been processed as of the date of withdrawal of 
said permission, in the procedure established by Chapter 24 of the Code of the Union and  this 
chapter.  
9. In respect of the foreign goods which were placed under the customs procedure of processing on 
the customs territory, and had been processed as of the date of withdrawal of the permission to 
process the goods on the customs territory, it is allowed to complete the customs procedure of 
processing on the customs territory in the procedure established by Chapter 24 of the Code of the 
Union and this chapter.  
10. A permission to process goods on the customs territory shall be cancelled by the c ustoms body 
if the terms for using the goods in accordance with the customs procedure of processing on the 
customs territory established by Subitem 3 of Item 2 of Article 164 of the Code of the Union are not 
observed.  
11. The customs body's decision on can cellation of a permission to process goods on the customs 
territory shall be effective from the date of issue of the permission to process the goods on the 
customs territory.  
12. The following is prohibited from the date of the customs body's decision on c ancellation of a 
permission to process the goods on customs territory:  
1)  the placement of the foreign goods specified in the cancelled permission to process the goods 
on the customs territory under the customs procedure of processing on the customs terri tory; 
2) the export of goods from the customs territory of the Union as the products of processing, 
residues and waste specified in the cancelled permission to process the goods on the customs 
territory in accordance with the customs procedure of export.  
13. In the event of cancellation of a permission to process goods on the customs territory within 10 
calendar days after the date of the decision on cancellation the declarant shall change the customs 
procedure of processing on the customs territory to the customs procedure of clearance for internal 
consumption in respect of the foreign goods placed under the customs procedure of processing on 
the customs territory, and if such change is impossible due to the existence of bans or restrictions 
in respect of s aid goods at the placement thereof under the customs procedure of clearance for 
internal consumption the declarant within 10 calendar days after the date of the decision on 
cancellation shall pay import customs duties, taxes, safeguard, anti -dumping and co untervailing 
duties and change the customs procedure of processing on the customs territory to a customs 
procedure implying the export of the goods to a destination outside the territory of the Union or the 
destruction thereof.  
14. In respect of the goods exported from the customs territory of the Union as the products of 
processing in accordance with a cancelled permission to process the goods on the customs territory 
the declarant shall pay export customs duties, taxes, safeguard, anti -dumping and counter vailing 
duties within 10 calendar days after the date of the decision on the cancellation.  
15. If the customs body's decision on withdrawal or cancellation of a permission to process goods 
on the customs territory has been deemed wrongful such permission i s subject to reinstatement.  
16. In the event of reinstatement of a permission to process goods on the customs territory the 
effective term of the customs procedure of processing on the customs territory shall be resumed 
from the date of entry into force of  the decision on deeming wrongful the customs body's decision 
on the withdrawal or cancellation of the permission to process the goods on the customs territory.  G/VAL/N/1/RUS/4  
 
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  17. The procedure for withdrawal or cancellation of a permission to process goods on the custom s 
territory, the procedure for reinstatement thereof in the cases established by Parts 15 and 16 of this 
article shall be defined by the federal executive body carrying out the functions of state policy 
elaboration and normative legal regulation in the sph ere of customs affairs.  
18. The format and structure of a notice of withdrawal or cancellation of a permission to process 
goods on the customs territory, of the customs body's decision withdrawal, cancellation and 
reinstatement of the permission for proces sing on the customs territory shall be defined by the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs.  
Article 132 . Replacing Foreign Goods with Equivalent Goods (Equivalent Compensation)  
1. The replacement - on the customs body's permission - of the foreign goods placed under the 
customs procedure of processing on the customs territory with equivalent goods (equivalent 
compensation) is allowed in accordance with Article 172 of the Code of the Un ion. 
2. Reference to the permission for equivalent compensation shall be made by the customs body in 
the permission to process the goods on the customs territory.  
3. If the replacement of foreign goods with equivalent goods (equivalent compensation) has been 
permitted then the export the products of processing received from the equivalent goods is allowed 
until the import of the foreign goods into the customs territor y of the Union, this being indicated in 
the permission to process the goods on the customs territory. In this case, the term for importation 
of the foreign goods shall be defined by the person that has received (is receiving) the permission 
to process the goods on the customs territory by agreement with the customs body within the term 
agree upon with the customs body for processing of the goods on the customs territory.  
4. The procedure and terms for the replacement of foreign goods with equivalent goods ( equivalent 
compensation) shall be defined by the Government of the Russian Federation.  
Article 133 . Keeping Record of Goods in the Event of Application of the Customs Procedure of 
Processing on the Customs Territory. Reporting on the Application of the Cus toms Procedure of 
Processing on the Customs Territory  
1. The declarant, and also the person which are carrying out the operations of processing of the 
foreign goods placed under the customs procedure of processing on the customs territory shall keep 
record  of such goods, the products of processing thereof as well as waste and residues.  
2. Record shall be kept in accordance with the provisions of the legislation of the Russian Federation 
on bookkeeping and accounting for taxation purposes.  
3. If within the e ffective term of the customs procedure of processing on the customs territory the 
same foreign goods are imported in several merchandise lots then record of such goods for customs 
purposes shall be kept on the basis of the assumption that the goods importe d earlier had been the 
first to be used in the manufacture of the products of processing.  
4. The rule envisaged by Part 3 of this article is not applicable if the method of identification of 
foreign goods in the products of processing thereof established b y in the permission to process goods 
on the customs territory envisages the need for comparing a specific foreign merchandise with the 
product of processing for the making of which that foreign merchandise has been used.  
5. The declarant has the right to r efuse to use the rule envisaged by Part 3 of this article, if it is 
incompatible with his bookkeeping methods used to keep record of goods.  
6. The person that has obtained a permission to process goods on the customs territory shall do the 
following within  the term established by in the permission to process the goods on the customs 
territory for processing of the goods at least once in three calendar months from the date of 
placement of foreign goods (the first lot of such goods) under the customs procedur e of processing 
on the customs territory until the completion of the effect of that customs procedure: file reports 
with the customs body exercising customs control over the observance of the terms for placement G/VAL/N/1/RUS/4  
 
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  of the goods under the customs procedure of processing on the customs territory and the terms for 
using the goods in accordance with such customs procedure containing information on compliance 
with the terms for placement of the foreign goods under the customs procedure of processing on 
the customs territory and for the use thereof in accordance with such customs procedure.  
7. If foreign goods are imported into the Russian Federation in several merchandise lots the final 
check of the quantity of the foreign goods placed under the customs procedure of  processing on the 
customs territory, the made products of processing as well as the waste and residues specified in 
the permission to process the goods on the customs territory shall be done by the customs body 
within 30 calendar days after the date of su bmitting to the customs body of reports on the final 
check of the quantity of the products of processing, waste and residues.  
8. Reports on the final check of the quantity of the products of processing, the waste and residues 
shall be submitted to the customs body within 30 calendar days after the date of expiry of the 
effective term of the customs procedure of processing on the cu stoms territory.  
9. The form of the reports mentioned in Part 8 of this article, and procedure for submitting them to 
the customs body shall be established by the federal executive body carrying out the functions of 
state policy elaboration and normative l egal regulation in the sphere of customs affairs.  
Article 134 . Completing, Suspending and Terminating the Customs Procedure of  
Processing on the Customs Territory  
1. The completion, suspension and termination of the customs procedure of processing on the 
customs territory shall be effectuated in the procedure established by Article 173 of the Code of the 
Union.  
2. When the products of processing and/or the foreign goods which have not been subjected to the 
operations of processing are placed under the cust oms procedure of clearance for internal 
consumption customs duties and taxes shall be paid, with account being taken of the details 
established by Article 174 of the Code of the Union.  
Chapter 22. The Customs Procedure of Processing Outside the Customs Ter ritory  
Article 135 . The Content and Application of the Customs Procedure of Processing Outside the 
Customs Territory, the Terms for Placement of Goods under the Customs Procedure and for the 
Use Thereof in Accordance with Such Procedure, the Effective Term  of the Customs Procedure, the 
Appearance and Termination of the Duty to Pay Customs Duties and Taxes, the Term for the 
Payment Thereof and the Calculation  
1. The content and application of the customs procedure of processing outside the customs territory,  
the terms for placement of goods under the customs procedure and for the use thereof in accordance 
with such procedure, the effective term of the customs procedure, the appearance and termination 
of the duty to pay export customs duties, the term for the payment thereof and the calculation are 
regulated by Chapter 25 of the Code of the Union and this chapter.  
2. For the purpose of placing goods of the Union under the customs procedure of processing outside 
the customs territory a customs declaration shall be filed by the person that has received the 
permission to process the goods outside the customs territory that is envisaged by Article 139 of 
this Federal Law.  
3. In the cases envisaged by Part 3 of Article 55 of this Federal Law no security is required f or 
execution of the duty to pay export customs duties when goods of the Union are placed under the 
customs procedure of processing outside the customs territory.  
4. For the purposes of application of this chapter the Russian person concerned means a legal entity 
or an individual businessman.  
  G/VAL/N/1/RUS/4  
 
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  Article 136 . The Effective Term of the Customs Procedure of Processing  
outside the Customs Territory  
1. The effective term of the customs procedure of processing outside the customs territory is the 
term for processing of goods specified in the permission to process the goods outside the customs 
territory.  
2. The term for processing of goods shall be define d by the person that receives a permission to 
process the goods outside the customs territory, within the term established by Item 3 of Article  181 
of the Code of the Union, and it shall be agreed upon with the customs body in the course of 
consideration o f the application for processing of the goods outside the customs territory.  
3. The term for processing of goods may be extended within the term established by Part 2 of this 
article, on a substantiated application of the person that has received the permi ssion to process the 
goods outside the customs territory filed by such person with the customs body exercising customs 
control over the observance of the terms for placing goods under the customs procedure of 
processing outside the customs territory and th e terms for using goods in accordance with such 
customs procedure, in the form of a document on a paper medium or an electronic document signed 
with the enhanced approved electronic signature of the person that has received the permission to 
process the go ods outside the customs territory, at least 10 working days before the expiry of the 
term for processing of the goods specified in the permission to process the goods outside the customs 
territory.  
4. The customs body shall consider an application for exte nsion of the term of processing of goods 
outside the customs territory within 10 working days and inform about the extension of the term for 
processing of the goods outside the customs territory or about the refusal to extend it in writing or 
in the form o f an electronic document signed with the enhanced approved electronic signature of 
the customs body's authorised official.  
5. The customs body has the right to refuse to extend the term for processing of goods outside the 
customs territory, if the person that has obtained the permission to process the goods outside the 
customs territory does not observe the terms for placement o f goods under the customs procedure 
of processing outside the customs territory and the terms for using them in accordance with such 
customs procedure established by Chapter 25 of the Code of the Union, the legislation of the Russian 
Federation on customs regulation, and also if the application on extension of the term of processing 
of goods outside the customs territory has been filed after the expiry of the term for processing of 
the goods.  
6. The customs body shall refuse to extend the term for processin g of goods when the conditions 
established by Items 4 and 5 of Article 63 of the Code of the Union are not observed, if the goods 
of the Union were placed under the customs procedure of processing outside the customs territory 
with the provision of a secur ity for execution of the duty to pay export customs duties and taxes.  
7. The customs body's refusal to extend the term for processing of goods shall comprise a 
substantiation of the grounds for the refusal.  
8. If the term for processing of goods is extende d the effective term of the customs procedure of 
processing outside the customs territory shall be extended.  
Article 137 . Identifying Goods of the Union in the Products of Processing Thereof  
1. For the purposes of identification of goods of the Union in th e products of processing thereof there 
shall be used the methods mentioned in Article 180 of the Code of the Union.  
2. The acceptability of the declared method of identification of the goods exported from the customs 
territory of the Union for processing o utside the customs territory in the products of processing 
thereof shall be established by the customs body with account being taken of the characteristic 
features and/or nature of the goods and the performed operations of processing of the goods.  G/VAL/N/1/RUS/4  
 
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  3. If the customs body deems unacceptable the method of identification of goods of the Union in the 
products of processing thereof offered by the declarant the customs body has the right to designate 
on its own a method for the identification.  
Article 138 . The Rat es of Output of the Products of Processing  
1. The rates of output of the products of processing of goods outside the customs territory shall be 
defined by the person that receives a permission to process the goods outside the customs territory 
depending on  the actual conditions in which the goods are going to be processed, and be approved 
by the customs body course of consideration of the application for processing of the goods outside 
the customs territory, except for the case envisaged by Part 3 of this a rticle.  
2. While approving the rates of output of the products of processing the customs body shall take 
into account statements of expert organisations, and also of the federal executive bodies authorised 
by the Government of the Russian Federation based on the specific technological process of 
accomplishment of the operations of processing of the goods outside the customs territory.  
3. If the conditions established by Item 2 of Article 182 of the Code of the Union and the federal 
executive bodies authoris ed by the Government of the Russian Federation are observed standard 
rates of output of the products of processing may be established.  
Article 139 . The Permission to Process Goods outside the Customs Territory  
1. The document on the terms for processing of  goods outside the customs territory envisaged by 
Article 181 of the Code of the Union is a permission to process the goods outside the customs 
territory.  
2. The permission to process goods outside the customs territory shall comprise the information 
estab lished by Article 181 of the Code of the Union.  
3. If information on the value the products of processing is not available in the permission to process 
goods outside the customs territory the relevant value ranges shall be indicated.  
4. In the event of lac k of information on the documents confirming the right of possessing, using 
and/or disposing of the goods such information shall be provided in the permission to process the 
goods outside the customs territory before or on the date of declaring the goods i n accordance with 
the customs procedure of processing outside the customs territory.  
5. The form of a permission to process goods outside the customs territory, the procedure for filling 
it in, the procedure for handing out such permission in as much as it  concerns the issues not 
regulated by this Federal Law shall be established by the federal executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs affairs.  
6. The format and structure of a permission to process goods outside the customs territory shall be 
defined by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
Article 140 . Issuing a Permissio n to Process Goods Outside the Customs Territory  
1. A permission to process goods outside the customs territory may be obtained by any Russian 
person concerned which under Article 83 of the Code of the Union may be the declarant of the goods 
of the Union p laced under the customs procedure of processing outside the customs territory 
(hereinafter referred to in this article as "person concerned").  
2. For the purpose of getting a permission to process goods outside the customs territory the person 
concerned sh all file an application for processing of the goods outside the customs territory in writing 
or in the form of an electronic document signed with an enhanced approved electronic signature 
with the customs body in whose operating area it has been registered  as a taxpayer in accordance 
with the legislation of the Russian Federation on taxes and fees.  
3. The application for processing of goods outside the customs territory shall comprise information:  G/VAL/N/1/RUS/4  
 
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  1)  on the applicant (the declarant);  
2)  on the person(s) w hich is/are going to carry out the operations of processing of the goods;  
3)  on the goods of the Union intended for processing, the products of the products of processing 
thereof (a description, the code in accordance with the Commodity Classification of Foreign 
Economic Activity, the quantity thereof in basic or additional units of measurement in 
accordance with the Commodity Classification of Foreign Economic Activity, and the value 
thereof);  
4)  on the operations of processing of the goods, on the metho ds of, and the term for completion 
thereof;  
5)  on the location of the production facilities to be used to carry out the operations of processing 
of the goods;  
6)  on the rate(s) of output of the products of processing;  
7)  on the methods of identification  of the goods in the products of processing thereof;  
8)  on the term for processing of the goods;  
9)  on the replacement of the products of processing with equivalent foreign goods;  
10)  on the documents confirming the right of possessing, using and/or dis posing of the goods;  
11)  on the customs body (customs bodies) at which the goods are going to be placed under the 
customs procedure of processing outside the customs territory, and such customs procedure 
is going to be completed.  
4. The application for pr ocessing of goods outside the customs territory shall be filed together with 
documents confirming the information it comprises.  
5. The customs body shall consider an application for processing of goods outside the customs 
territory and the documents attach ed thereto within 15 working days after the date of registration 
of the application for processing of the goods outside the customs territory in the established by 
procedure.  
6. The customs body has the right to request the documents confirming the informa tion mentioned 
in Part 3 of this article from third persons, and also from state bodies.  
7. Said persons shall provide the requested documents within 10 working days after the date of 
receipt of the request.  
8. Given that, the customs body has the right to  extend the term for consideration of the application 
to up to 30 working days after the date of its registration.  
9. If a declaration concerning the goods placed under the customs procedure of processing outside 
the customs territory is used as an applica tion for processing of the goods outside the customs 
territory the term for consideration of such application shall not exceed the term for clearance 
according to the declaration concerning the goods established by Article 119 of the Code of the 
Union.  
10. If the purpose of placing goods under the customs procedure of processing outside the customs 
territory is the repair thereof a customs declaration may be used as an application for processing of 
the goods outside the customs territory. The term for consi deration of such application shall not 
exceed the term for clearance according to the declaration concerning the goods established by 
Article 119 of the Code of the Union.  
11. The customs body shall refuse to issue a permission to process goods outside the customs 
territory if at the filing of the application for processing of the goods outside the customs territory 
the concerned did not observe the terms for placement of goods  under the customs procedure of 
processing outside the customs territory established by international treaties and acts in the sphere 
of customs regulation, the legislation of the Russian Federation on customs regulation, and also if 
the customs body has t aken a decision on refusal to approve the rates of output of the products of 
processing and/or the term of processing of the goods.  
12. The customs body's refusal to issue a permission to process goods outside the customs territory 
shall comprise a substantiation of the reasons for it.  G/VAL/N/1/RUS/4  
 
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  13. The customs body shall notify the applicant about the refusal to issue a permission to process 
the g oods outside the customs territory in the form of a document on a paper medium or an 
electronic document signed with the enhanced approved electronic signature of the customs body's 
authorised official.  
14. The form of the application for processing of goo ds outside the customs territory and the 
procedure for filling it in shall be established by the federal executive body carrying out the functions 
of state policy elaboration and normative legal regulation in the sphere of customs affairs.  
15. The format a nd structure of the application for processing outside the customs territory, of the 
notice about the refusal to issue a permission to process goods outside the customs territory shall 
be defined by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
Article 141 . Amending a Permission to Process Goods Outside the Customs Territory  
1. If necessary, amendments and addenda not contravening international treaties and acts in the 
sphere of customs re gulation, the legislation of the Russian Federation on customs regulation may 
be introduced in an issued permission to process goods outside the customs territory by the customs 
body on an application of the person that has received the permission to proce ss the goods outside 
the customs territory.  
2. The application for amending a permission to process goods outside the customs territory shall 
be filed by the person that has received such permission with the customs body exercising control 
over the observa nce of the terms for placing the goods under the customs procedure of processing 
outside the customs territory and the conditions of use thereof in accordance with such customs 
procedure, in writing or in the form of an electronic document signed with an e nhanced approved 
electronic signature.  
3. The customs body shall consider an application for making amendments to a permission to process 
goods outside the customs territory within 10 working days, or an application for making 
amendments to the information  envisaged by Item 10 of Part 3 of Article 140 of this Federal Law 
within three working days, and if it agrees it shall introduce the declared amendments or addenda 
in the permission to process the goods outside the customs territory.  
4. The customs body's  refusal to amend a permission to process goods outside the customs territory 
shall comprise a substantiation of the grounds for the refusal.  
5. The customs body shall notify the person that has obtained the permission to process the goods 
outside the cust oms territory about the refusal in the form of a document on a paper medium or an 
electronic document signed with the enhanced approved electronic signature of the customs body's 
authorised official.  
6. The forms of an application for making amendments to a permission to process goods outside the 
customs territory, of the customs body's refusal to make amendments to a permission to process 
goods outside the customs territory shall be established by the federal executive body carrying out 
the functions of st ate policy elaboration and normative legal regulation in the sphere of customs 
affairs.  
7. The forms, formats and structures of an application for making amendments to a permission to 
process goods outside the customs territory, of the customs body's notic e about the refusal to amend 
a permission to process goods outside the customs territory shall be defined by the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs.  
Article 142 . Withdrawing and Can celling a Permission to Process Goods  
Outside the Customs Territory  
1. The permission to process goods outside the customs territory may be withdrawn by the customs 
body:  G/VAL/N/1/RUS/4  
 
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  1)  if during its effective term a decision was taken by the Commission according to  which the 
placement of the goods specified in the permission to process the goods outside the customs 
territory under the customs procedure of processing outside the customs territory was 
prohibited;  
2)  if the declarant does not observe the terms for pla cement of goods under the customs 
procedure of processing outside the customs territory established by international treaties and 
acts in the sphere of customs regulation and the legislation of the Russian Federation on 
customs regulation;  
3)  if when it w as being received the data was declared in respect of the goods of the Union, the 
products of processing thereof, the rates of output which has lead to the understatement of 
amounts of customs duties and taxes, except for the case specified in Part 9 of th is article;  
4)  if the person that has obtained the permission to process the goods outside the customs 
territory has not placed goods of the Union under the customs procedure of processing outside 
the customs territory within two years after the date of i ssue thereof by the customs body.  
2. Before the taking of a decision on withdrawal of a permission to process goods outside the customs 
territory the customs body shall send a notice to the declarant in the form of an electronic document 
signed with an enh anced approved electronic signature about the possible withdrawal of the 
permission to process the goods outside the customs territory with an indication of the reasons for 
the withdrawal.  
3. Unless within 10 working days after the date of receipt of the notice the declarant takes measures 
for eliminating the reasons for the withdrawal of the permission to process the goods outside the 
customs territory envisaged by Items 2 and 3 of Part 1 of this article said permission shall be 
withdrawn by the customs body.  
4. The customs body's decision on the withdrawal of the permission to process the goods outside 
the customs territory taken in accordance with Item 1 of Part 1 of this article shall be ef fective from 
the date of entry into force of the relevant decision of the Commission.  
5. The customs body's decision on the withdrawal of the permission to process the goods outside 
the customs territory taken in accordance with Item 2 or 3 of Part 1 of th is article shall be effective 
from the date of the customs body's decision on withdrawal of the permission to process the goods 
outside the customs territory.  
6. In the event of withdrawal of the permission to process the goods outside the customs territor y 
in accordance with Item 1 of Part 1 of this article the placement of the goods of the Union under the 
customs procedure of processing outside the customs territory is prohibited, and in respect of the 
goods placed under the customs procedure of processin g outside the customs territory before the 
withdrawal of such permission it is allowed to complete said customs procedure in accordance with 
Chapter 25 of the Code of the Union.  
7. In the event of withdrawal of the permission to process the goods outside t he customs territory 
in accordance with Items 2 and 3 of Part 1 of this article the placement of the goods of the Union 
under the customs procedure of processing outside the customs territory in accordance with the 
withdrawn permission to process the goods  outside the customs territory is prohibited.  
8. Within 10 calendar days after the date of withdrawal of a permission to process the goods outside 
the customs territory the declarant shall place under the customs procedure of re -import or of 
clearance for internal consumption the goods of the Union which have been earlier placed under the 
customs procedure of processing outside the customs territory whose products of processing as of 
the date of withdrawal of the permission to process the goods outside the customs territory had not 
been placed under the customs procedure of re -import or clearance for internal consumption.  
9. A permission to process goods outside the customs territory shall be cancelled by the customs 
body, if when it was received unreliable information was declared concerning the goods of the Union, 
the products of processing thereof or output rates.  
10. The customs body's decision on cancellation of a permission to process goods outside the 
customs territory shall be effective from the date of issue of the permission to process the goods 
outside the customs territory.  G/VAL/N/1/RUS/4  
 
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  11. From the date of the customs body's decision on cancellation of a permission to process goods 
outside the customs territory it is prohibited:  
1)  to place under the customs procedure of processing outside the customs territory the goods 
of the Union specified in the cancelled permission to process the goods outside the customs 
territory;  
2)  to import into the customs territory of the Union as the products of processing of th e goods 
specified in the cancelled permission to process the goods outside the customs territory.  
12. In the event of cancellation of a permission to process goods outside the customs territory within 
10 calendar days after the date of the customs body's d ecision on cancellation the declarant shall 
place under the customs procedure of export the goods which have been earlier placed under the 
customs procedure of processing outside the customs territory.  
13. The following is payable on the goods placed as th e products of processing under the customs 
procedure of clearance for internal consumption: the amounts of import customs duties, taxes, 
safeguard, anti -dumping and countervailing duties in full on the basis of the quantity or the customs 
value of said goo ds. 
14. The amounts of import customs duties, taxes, safeguard, anti -dumping and countervailing duties 
are payable on the goods placed as the products of processing under the customs procedure of re -
import.  
15. If the customs body's decision on withdrawal or cancellation of a permission to process goods 
outside the customs territory has been recognised as wrongful, such permission to process the goods 
is subject to reinstatement. In the event of reinstatement of a permission to process goods outside 
the cus toms territory the effective term of the customs procedure of processing outside the customs 
territory shall be resumed from the date of entry into force of the decision on deeming wrongful the 
customs body's decision on the withdrawal or cancellation of t he permission to process the goods 
outside the customs territory.  
16. The procedure for the withdrawal or cancellation of a permission to process goods outside the 
customs territory, the procedure for reinstatement of a permission to process goods outside the 
customs territory in the case envisaged by Part 15 of this article shall be established by the federal 
executive body carrying out the functions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs.  
17. The format s and structures of a notice on the withdrawal or cancellation of a permission to 
process goods outside the customs territory, of the customs body's decisions on withdrawal, 
cancellation and reinstatement of a permission to process goods outside the custom s territory shall 
be defined by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
Article 143 . Replacing the Products of Processing with Foreign Goods  
1. On the customs body's permission it is allowed to replace the products of processing with foreign 
goods in accordance with Article 183 of the Code of the Union.  
2. If the purpose of processing of goods is the warranty (gratuitous) repair made within the w arranty 
period the customs bodies shall allow the replacement of the products of processing with equivalent 
foreign goods if:  
1)  the foreign person which directly carriers out the operations of processing in accordance with 
the permission to process the g oods confirms the need for replacement of the products of 
processing with equivalent foreign goods;  
2)  the possibility of replacement of the products of processing with equivalent foreign goods is 
envisaged by a contract or the manufacturer's warranty;  
3)  the equivalent foreign goods are imported into the Russian Federation in accordance with the 
customs procedure of re -import within the effective term of the customs procedure of 
processing outside the customs territory specified in the permission to proc ess the goods 
outside the customs territory.  G/VAL/N/1/RUS/4  
 
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  3. The replacement of the products of processing with equivalent foreign goods is prohibited if at 
the initial importation of the foreign goods into the customs territory of the Union and the placement 
thereof under the customs procedure of clearance for int ernal consumption account was taken of 
the availability of the defect (defects) which have caused the gratuitous repair of these goods.  
4. If the replacement of the products of processing with equivalent foreign goods is permitted with 
the use of the provi sions of Item 2 of Article 183 of the Code of the Union then for the purposes of 
completing the customs procedure of processing outside the customs territory the goods of the Union 
intended for processing shall be exported from the Russian Federation off t he customs territory of 
the Union within the effective term of the customs procedure of processing outside the customs 
territory specified in the permission to process the goods outside the customs territory counted from 
the date of import of the equivalen t of foreign goods into the Russian Federation.  
5. The person concerned shall refer to the replacement of the products of processing with equivalent 
foreign goods in the application for processing of the goods outside the customs territory in 
accordance wi th Item 9 of Part 3 of Article 140 of this Federal Law.  
6. The declarant shall attach documents confirming compliance with Part 2 of this article to the 
application for processing of goods outside the customs territory.  
7. Reference to the permission to re place the products of processing with equivalent foreign goods 
shall be made by the customs body in the permission to process the goods outside the customs 
territory.  
8. If the need occurs for replacing the products of processing with equivalent foreign go ods after the 
receipt of a permission to process the goods outside the customs territory the person concerned that 
has obtained the permission to process the goods outside the customs territory shall file an 
application with the customs body for replacemen t of the products of processing with equivalent 
foreign goods that is drawn up in the form of a document on a paper medium or an electronic 
document signed with the enhanced approved electronic signature of an authorised person, complete 
with the reasons f or the need to replace the products of processing with equivalent foreign goods.  
9. Attached to the application for replacement of the products of processing with equivalent foreign 
goods shall be documents confirming the information available in such appl ication and the 
observance of the terms set out in Part 2 of this article.  
10. The application for replacement of the products of processing with equivalent foreign goods shall 
be considered by the customs body within three working days.  
11. If a positive decision on the possibility of replacement of the products of processing with 
equivalent foreign goods is taken the customs body shall make relevant addenda to the permission 
to process the goods outside the customs territory.  
12. The customs body's decisi on about the refusal to issue a permission to replace the products of 
processing with foreign goods shall comprise a substantiation of the reasons for the refusal. The 
person that has obtained the permission to process the goods outside the customs territo ry shall be 
notified by the customs body about said decision in the procedure defined by the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs.  
13. If a declaration concerning goods is used as a p ermission to process the goods outside the 
customs territory then a permission to replace the products of processing with equivalent foreign 
goods shall be issued by the customs body in the form of a separate document.  
14. The form of the document specifie d in Paragraph 1 of this part shall be established by the federal 
executive body carrying out the functions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs.  
15. The format and structure of the document specified in Part 13 of this article, and also the 
procedure for issuing it shall be established by the federal executive body carrying out the functions 
of control and supervision in the sphere of customs affairs.  G/VAL/N/1/RUS/4  
 
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  16. The procedure for replacement of the products o f processing with equivalent foreign goods in 
the cases not envisaged by Part 2 of this article shall be defined by the Government of the Russian 
Federation.  
Article 144 . Reporting on the Use of the Customs Procedure of Processing  
outside the Customs Terr itory 
1. The person that has obtained a permission to process goods outside the customs territory shall 
do the following at least once in three calendar months from the date of placement of foreign goods 
(the first lot of such goods) under the customs proc edure of processing outside the customs territory 
until the end of the effect of that customs procedure shall provide reports to the customs body as 
comprising information on the compliance with the terms for placement of the goods of the Union 
under the c ustoms procedure of processing outside the customs territory, and for their being used 
in accordance with such customs procedure.  
2. If the products of processing are imported into the Russian Federation in several merchandise 
lots the final reconciliation  of the quantity of the exported goods of the Union and the imported 
products of processing specified in the permission to process the goods outside the customs territory 
shall be done by the customs body within 30 calendar days after the date on which a r eport on the 
final reconciliation of the quantity the products of processing is filed with the customs body.  
3. The form of, and the procedure for submitting to the customs body reports shall be established 
by the federal executive body carrying out the fu nctions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs.  
Article 145 . Completing the Customs Procedure of Processing Outside the Customs Territory  
1. Before or on the date of expiry of the effective term of the c ustoms procedure of processing 
outside the customs territory the products of processing and the goods which have not been 
subjected to the operations of processing shall be placed under the customs procedure of re -import, 
clearance for internal consumption  or export (except for the cases in which in accordance with the 
legislation of the Russian Federation said goods are subject to mandatory re -import into the Russian 
Federation) in the procedure and on the terms established by the Code of the Union.  
2. The products of processing may be placed under the customs procedure of re -import or clearance 
for internal consumption in one or several lots (shipments).  
3. When the products of processing are placed under the customs procedure of clearance for internal 
consumption import customs duties shall be paid in the procedure established by Article 186 of the 
Code of the Union, and taxes shall be computed in accordance with the legislation of the Russian 
Federation on taxes and fees, with account being taken of the p rovisions of Paragraph 2 of Item 5 
of Article 186 of the Code of the Union.  
4. The calculation and payment of export customs duties in cases when the goods placed under the 
customs procedure of processing outside the customs territory are placed under the customs 
procedure of export shall be effectuated with account being taken of the details established by 
Article  187 of the Code of the Union.  
5. Interest is payable on the amounts of export customs duties paid (collected) in accordance with 
Item 5 of Article 185 of the Code of the Union, as if a respite were granted for said amounts for the 
payment thereof.  
6. Interest is payable on the amounts of  the export customs duties paid (collected) on the goods 
which have not been subjected to the operations of processing outside the customs territory of the 
Union and are being (have been) placed under the customs procedure of export, as if a respite were 
granted for said amounts for the payment thereof.  
7. The interest envisaged by this article shall be computed and paid in the procedure established by 
Article 34 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  Chapter 23. The Customs Procedure of Processing for Internal Consumption  
Article 146 . The Content and Application of the Customs Procedure of Processing for Internal 
Consumption, the Terms for Placement of Goods under the Customs Procedure, and for the Use 
Thereof in Accordance with Such Procedure, the Effective Term of the Cus toms Procedure, the 
Appearance and Termination of the Duty to Pay Import Customs Duties, Taxes, Safeguard, 
Antidumping and Countervailing Duties, Term for the Payment Thereof and the Calculation  
1. The content and application of the customs procedure of pr ocessing for internal consumption, the 
terms for placement of goods under the customs procedure and for the use thereof in accordance 
with such procedure, the effective term of the customs procedure, the appearance and termination 
of the duty to pay import  customs duties, taxes, safeguard, anti -dumping and countervailing duties, 
the term for the payment thereof and the calculation are regulated by Chapter 26 of the Code of the 
Union and this chapter.  
2. A list of the goods in respect of which it is allowed to apply the customs procedure of processing 
for internal consumption shall be defined by the Government of the Russian Federation.  
3. For the placement of goods under the customs procedure of processing for internal consumption 
a customs declaration shall  be filed by the person that has received the permission to process the 
goods for internal consumption that is envisaged by Article 150 of this Federal Law.  
4. For the purposes of application of this chapter the Russian person concerned means a legal entit y 
or an individual businessman.  
Article 147 . Identifying Foreign Goods in the Products of Processing Thereof  
1. For the purposes of identification of foreign goods in the products of processing thereof one shall 
use the methods mentioned in Article 192 of the Code of the Union.  
2. The acceptability of the method of identification of foreign goods in the products of processing 
thereof declared by the person that receives a permission to process the goods for internal 
consumption shall be established by the c ustoms body with account being taken of the characteristic 
features and/or nature of the goods, and the operations of processing thereof which take place.  
3. If the method identification of foreign goods in the products of processing thereof offered by the  
declarant is deemed unacceptable by the customs body the customs body has the right to designate 
on its own a method for identification of the foreign goods in the products of processing thereof.  
4. For identification of foreign goods in the products of p rocessing thereof in accordance with 
Paragraph 6 of Article 192 of the Code of the Union the declarant may provide the customs body 
exercising control over the use of the customs procedure of processing for internal consumption with 
production, bookkeeping  and taxation accounting documents on the condition that they contain 
information on the use of the foreign goods placed under the customs procedure of processing for 
internal consumption in the technological process whereby the operations of making the pr oducts of 
processing are realised.  
5. If for the purposes of identification of foreign goods in the products of processing thereof the 
methods envisaged by Paragraph 6 of Article 192 of the Code of the Union have been used, and the 
foreign goods which coin cide in terms of denomination or code in accordance with the Commodity 
Classification of Foreign Economic Activity, quality and technical characteristics were placed under 
the customs procedure of processing for internal consumption in several lots, the id entification of 
foreign goods in the products of processing thereof may be effectuated on the basis of the 
assumption that the foreign goods placed under said customs procedure earlier have been used first 
for processing.  
  G/VAL/N/1/RUS/4  
 
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  Article 148 . The Effective Term of the Customs Procedure of Processing  
for Internal Consumption  
1. The effective term of the customs procedure of processing for internal consumption is the term 
for processing of the goods specified in a permission to process the goods for internal consumption 
(hereinafter referred to in this article as the term for pro cessing of goods).  
2. The term for processing of goods shall be defined by the person that receives a permission to 
process the goods for internal consumption, and it shall be agree upon with the customs body in the 
course of consideration of the applicati on for processing of the goods for internal consumption.  
3. The term for processing of goods shall be defined within the term established by Item 3 of 
Article  193 of the Code of the Union.  
4. The term for processing of goods may be extended within the term specified in Part 3 of this 
article, on the substantiated application of the person that has received a permission to process the 
goods for internal consumption filed by such person with the  customs body exercising customs 
control over the observance of the terms for placing goods under the customs procedure of 
processing for internal consumption and the terms for using goods in accordance with such customs 
procedure, in writing or in the for m of an electronic document signed with an enhanced approved 
electronic signature at least 10 working days before the expiry of the term for processing of the 
goods specified in the permission to process the goods for internal consumption.  
5. The customs b ody shall consider an application for extension of the term of processing of goods 
within 10 working days after the date of its registration by the customs body in the established by 
procedure, and shall inform about the extension of the term of processing  of goods or about the 
refusal to extend it in writing or in the form of an electronic document signed with the enhanced 
approved electronic signature of the customs body's authorised official.  
6. The customs body has the right to refuse extending the term  for processing of goods in cases 
when the person that has obtained a permission to process the goods for internal consumption does 
not observe the terms for placement of goods under the customs procedure of processing for internal 
consumption and the term s for using them in accordance with such customs procedure established 
by Chapter 26 of the Code of the Union, the legislation of the Russian Federation on customs 
regulation, and also if the application for extension of the term for processing of the good s has been 
filed after the expiry of the term for processing of the goods.  
7. The customs body's refusal to extend the term for processing of goods shall comprise a 
substantiation of the grounds for the refusal.  
8. In the event of extension of the term for  processing of the goods the effective term of the customs 
procedure of processing for internal consumption shall be extended.  
Article 149 . The Rates of Output of the Products of Processing  
1. The rates of output of the products of processing shall be defi ned by the person that receives a 
permission to process the goods for internal consumption, on the basis of the actual technological 
process whereby the operations of processing of the goods envisaged by Article 191 of the Code of 
the Union are realised, a nd be agreed upon with the customs body in the course of consideration of 
the application for a permission to process the goods for internal consumption.  
2. While agreement is being reached on the rates of output of the products of processing account 
shall be taken of statements of expert organisations, and also of the federal executive bodies 
authorised by the Government of the Russian Federation based on the actual technological process 
whereby the operations of processing of the goods are realised.  
3. Given the observance of the terms established by Item 2 of Article 194 of the Code of the Union, 
the federal executive bodies authorised by the Government of the Russian Federation may establish 
standard rates of output of the products of processing which ar e not subject to approval by the 
customs body.  G/VAL/N/1/RUS/4  
 
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  Article 150 . The Permission to Process Goods for Internal Consumption  
1. The document on the terms for processing of goods for internal consumption envisaged by 
Article  193 of the Code of the Union is a permis sion to process the goods for internal consumption.  
2. The permission to process goods for internal consumption shall comprise the information 
established by Article 193 of the Code of the Union.  
3. In the event of lack of information on the value of forei gn goods, the products of processing, 
residues and waste in the permission to process the goods for internal consumption the relevant 
value ranges shall be provided.  
4. An issued permission to process goods for internal consumption is not subject to transf er to 
another person.  
5. The form of a permission to process goods for internal consumption, the procedure for filling it in, 
the procedure for issuance of such permission to process the goods in as much as it concerns the 
issues not regulated by this Fede ral Law shall be established by the federal executive body carrying 
out the functions of state policy elaboration and normative legal regulation in the sphere of customs 
affairs.  
6. The format and structure of a permission to process goods for internal con sumption shall be 
established by the federal executive body carrying out the functions of control and supervision in 
the sphere of customs affairs.  
Article 151 . Issuing a Permission to Process Goods for Internal Consumption  
1. A permission to process goods  for internal consumption may be obtained by any Russian person 
concerned, in particular the one that does not directly carrying out the operations of processing of 
the goods, which under Article 83 of the Code of the Union may act as the declarant of the foreign 
goods specified in the permission to process the goods for internal consumption (hereinafter referred 
to in this article as a person concerned).  
2. For the purpose of getting a permission to process goods for internal consumption the person 
concern ed shall file an application for processing of the goods for internal consumption in writing or 
in the form of an electronic document signed with an enhanced approved electronic signature with 
the customs body in whose operating area it has been registered  as a taxpayer in accordance with 
the legislation of the Russian Federation on taxes and fees.  
3. It is allowed to file an application for processing of goods for internal consumption with the 
customs body in whose operating area a branch - formed in accor dance with the legislation of the 
Russian Federation - of the person concerned is located, if the production facilities of said person or 
of the organisation directly carrying out the operations of processing of the goods are located in the 
same region.  
4. The application for processing of goods for internal consumption shall comprise information:  
1)  on the person concerned (the declarant);  
2)  on the person(s) that will directly carry out the operations of processing;  
3)  on the foreign goods intended for  processing, and the products of processing thereof, and also 
on waste and residues (a description, the code in accordance with the Commodity 
Classification of Foreign Economic Activity, the quantity thereof in basic or additional units of 
measurement in a ccordance with the Commodity Classification of Foreign Economic Activity, 
the value or the range thereof);  
4)  on the operations of processing of the goods, on the methods and term for completion thereof;  
5)  on the location of the production facilities with the use of which the operations of processing 
of the goods are realised;  
6)  on the rate(s) of output of the products of processing;  
7)  on the methods of identification of foreign goods in the products of processing thereof;  
8)  on the term for proce ssing of the goods;  
9)  on the possibility of further commercial use of waste;  G/VAL/N/1/RUS/4  
 
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  10)  on the documents confirming the right of possessing, using and/or disposing of the goods;  
11)  on the customs body (customs bodies) at which the foreign goods are going to be placed 
under the customs procedure of processing for internal consumption, and such customs 
procedure is going to be completed.  
5. The application for processing of goods for internal consumption shall be filed together with 
documents confirming the inf ormation it contains.  
6. The customs body shall consider the application for processing of goods for internal consumption 
and the documents attached thereto within 15 working days after the date of registration by the 
customs body of the application for pr ocessing of the goods for internal consumption in the 
established by procedure.  
7. The customs body has the right to request from third persons, and also from state bodies the 
documents confirming the information mentioned in Part 4 of this article. Said p ersons shall provide 
the requested documents within 10 working days after the date of receipt of the inquiry.  
8. Given that, the customs body has the right to extend the term for consideration of the application 
for processing of goods for internal consump tion to up to 30 working days after the date of 
acceptance thereof.  
9. The customs body shall refuse to issue a permission to process goods for internal consumption, 
if at the filing of the application for processing of the goods for internal consumption t he person 
concerned did not observe the terms for placement of goods under the customs procedure of 
processing for internal consumption established by international treaties and acts in the sphere of 
customs regulation, the legislation of the Russian Feder ation on customs regulation, and also if the 
customs body takes a decision on refusal to approve the rates of output of the products of processing 
of goods and/or the term for processing of the goods.  
10. The customs body's refusal to issue a permission to  process goods for internal consumption shall 
comprise a substantiation of the grounds for the refusal.  
11. The customs body shall notify the declarant about said refusal in writing or in the form of an 
electronic document signed with the enhanced approved  electronic signature of the customs body's 
authorised official.  
12. The form of the application for processing of goods for internal consumption and the procedure 
for filling it in shall be established by the federal executive body carrying out the functi ons of state 
policy elaboration and normative legal regulation in the sphere of customs affairs.  
13. The format and structure of the application for processing of goods for internal consumption and 
of the customs body's notice about the refusal to issue a permission to process goods for internal 
consumption shall be defined by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
Article 152 . Amending a Permission to Process Goods for Internal Consumption  
1. If necessary, the customs body may make amendments may be made to an issued permission t o 
process goods for internal consumption as not contravening international treaties and acts in the 
sphere of customs regulation as well as the legislation of the Russian Federation on customs 
regulation on an application of the person that has received th e permission to process the goods for 
internal consumption.  
2. The application for making amendments to a permission to process goods for internal consumption 
shall be filed by the person that has received such permission with the customs body exercising 
control over the observance of the terms for placing goods under the customs procedure of 
processing for internal consumption and the conditions for the use thereof in accordance with such 
customs procedure, in writing or in the form of an electronic docume nt signed with an enhanced 
approved electronic signature.  G/VAL/N/1/RUS/4  
 
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  3. The customs body shall consider an application for making amendments to a permission to process 
goods for internal consumption within 10 working days, and if it agrees it shall enter the declared  
amendments in the permission to process the goods for internal consumption.  
4. The customs body's refusal make amendments to a permission to process goods for internal 
consumption shall comprise a substantiation of the grounds for the refusal.  
5. The cust oms body shall notify about the refusal the person that has obtained the permission to 
process the goods for internal consumption in writing or in the form of an electronic document signed 
with the enhanced approved electronic signature of the customs body 's authorised official.  
6. The forms of an application for making amendments to a permission to process goods for internal 
consumption, and of the customs body's refusal to make amendments to a permission to process 
goods for internal consumption shall be established by the federal  executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs affairs.  
7. The format and structure of an application for making amendments to a permission to process 
goods for internal consum ption, and of the customs body's refusal to make amendments to a 
permission to process goods for internal consumption shall be defined by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs.  
Article 153 . Withdrawing and Cancelling a Permission to Process Goods for Internal Consumption 
and Resuming the Effect Thereof  
1. A permission to process goods for internal consumption may be withdrawn by the customs body 
if: 
1)  the declarant does not observ e the terms for placement of goods under the customs procedure 
of processing for internal consumption and for the use thereof in accordance with such 
customs procedure established by international treaties and acts in the sphere of customs 
regulation and t he legislation of the Russian Federation on customs regulation;  
2)  when it was being received the information was declared in respect of the foreign goods, the 
products of processing thereof, residues and waste and output rates whose declaration has 
lead to the understatement of the amounts of customs duties, except for the case specified in 
Part 7 of this article;  
3)  the person that has obtained the permission to process the goods for internal consumption 
has not placed goods under the customs procedure of processing for internal consumption in 
the two years from the date of issue thereof by the customs body.  
2. Before the taking of a decision on withdrawal of a permission to process goods for internal 
consumption the customs body shall send to the declar ant a notice in the form of a document on a 
paper medium or an electronic document signed with an enhanced approved electronic signature 
about the possible withdrawal of the permission to process the goods for internal consumption with 
an indication of the  reasons for the withdrawal. Unless within 10 working days after the date of 
receipt of said notice the declarant takes measures for elimination of the reasons for the withdrawal 
of the permission to process the goods for internal consumption, such permiss ion shall be withdrawn 
by the customs body.  
3. The customs body's decision on the withdrawal of a permission to process goods for internal 
consumption shall be effective from the date of the customs body's decision on the withdrawal of 
the permission to pr ocess the goods for internal consumption.  
4. In the event of withdrawal of a permission to process goods for internal consumption the 
placement of foreign goods under the customs procedure of processing for internal consumption in 
accordance with the withd rawn permission for processing is prohibited.  
5. In the event of withdrawal of a permission to process goods for internal consumption the declarant 
within 10 calendar days after the date of the withdrawal shall place under the customs procedure of 
clearanc e for internal consumption the foreign goods which have been earlier placed under the 
customs procedure of processing for internal consumption, and have not been processed as of the 
date of withdrawal of said permission.  G/VAL/N/1/RUS/4  
 
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  6. In respect of the foreign goods which were placed under the customs procedure of processing for 
internal consumption, and have been processed as of the date of withdrawal of the permission to 
process the goods for internal consumption it is allowed to complete the customs procedure of 
processing for internal consumption in the procedure established by Chapter 26 of the Code of the 
Union.  
7. A permission to process goods for internal consumption shall be cancelled by the customs body, 
if the terms for use of the goods in accordance with cu stoms procedure of processing for internal 
consumption established by Subitem 3 of Item 2 of Article 189 of the Code of the Union are not 
observed.  
8. The customs body's decision on cancellation of a permission to process goods for internal 
consumption sha ll be effective from the date of issue of the permission to process the goods for 
internal consumption.  
9. From the date of the decision on cancellation of a permission to process goods for internal 
consumption it is prohibited to place:  
1)  the foreign go ods specified in the cancelled permission to process the goods for internal 
consumption under the customs procedure of processing for internal consumption;  
2)  the products of processing, residues and waste specified in the cancelled permission to process 
the goods for internal consumption under the customs procedure of clearance for internal 
consumption.  
10. In the event of cancellation of a permission to process goods for internal consumption the 
declarant within 10 calendar days after the date of the dec ision on cancellation of such permission 
shall do the following in respect of the foreign goods placed under the customs procedure of 
processing for internal consumption whose products of processing as of the date on which said 
decision was taken had not b een placed under the customs procedure of clearance for internal 
consumption: shall change the customs procedure of processing for internal consumption to the 
customs procedure of clearance for internal consumption, and if such change is impossible due to 
the availability of bans or restrictions in respect of said goods at their placement under the customs 
procedure of clearance for internal consumption shall pay import customs duties, and change the 
customs procedure of processing for internal consumption to a customs procedure implying the 
export of the goods to a destination outside the territory of the Union or the destruction thereof.  
11. If the customs body's decision on the withdrawal or cancellation of a permission to process goods 
for internal consu mption has been recognised as wrongful such permission is subject to 
reinstatement. In the event of reinstatement of a permission to process goods for internal 
consumption the effective term of the customs procedure of processing for internal consumption 
shall be resumed from the date of entry into force of the decision on deeming wrongful the customs 
body's decision on the withdrawal or cancellation of the permission to process the goods for internal 
consumption.  
12. The procedure for withdrawal and cancel lation of a permission to process goods for internal 
consumption and the procedure for reinstatement thereof in the case envisaged by Part 11 of this 
article shall be established by the federal executive body carrying out the functions of state policy 
elaboration and normative legal regulation in the sphere of customs affairs.  
13. The format and structure of a notice on the withdrawal or cancellation of a permission to process 
goods for internal consumption, of the customs body's decisions on withdrawal, ca ncellation and 
reinstatement of said permission shall be defined by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs.  
Article 154 . Keeping Record of Goods in the Event of Application of the C ustoms Procedure of 
Processing for Internal Consumption. Reporting on the Application of the Customs Procedure of 
Processing for Internal Consumption  
1. The declarant, and also of the person carrying out the operations of processing of the foreign 
goods pl aced under the customs procedure of processing for internal consumption shall keep record 
of such goods.  G/VAL/N/1/RUS/4  
 
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  2. The record shall be kept in accordance with the provisions of the legislation of the Russian 
Federation on bookkeeping and accounting for taxation purposes.  
3. If within the effective term of the customs procedure of processing for internal consumption th e 
same foreign goods are imported in several merchandise lots then record of such goods for customs 
purposes shall be kept on the basis of the assumption that the goods imported earlier have been 
used for the making of the products of processing first.  
4. The rule that is envisaged by Part 3 of this article is not applicable if the method of identification 
of foreign goods in the products of processing thereof established by in the permission to process 
the goods for internal consumption implies the need fo r comparing a specific foreign merchandise 
with the product of processing in the making of which that foreign merchandise has been used.  
5. The declarant has the right to refuse using the rule envisaged by Part 3 of this article, if it is 
incompatible with  the methods of bookkeeping in respect of goods he practices.  
6. The person that has obtained a permission to process goods for internal consumption shall file 
reports with the customs body - at least once in three calendar months from the date of placemen t 
of foreign goods (the first lot of such goods) under the customs procedure of processing for internal 
consumption before the effective term of that customs procedure - comprising information on 
compliance with the terms for placement of foreign goods und er the customs procedure of processing 
for internal consumption, and for the use thereof in accordance with such customs procedure.  
7. If foreign goods are imported into the Russian Federation in several merchandise lots the final 
reconciliation of the qua ntity of the imported foreign goods, received products of processing thereof, 
waste and residues which are specified in the permission to process the goods for internal 
consumption shall be done by the customs body within 30 calendar days after the date of  submitting 
to the customs body a report on the final reconciliation of the quantity of the products of processing, 
waste and residues.  
8. The form of a report on the application of the customs procedure of processing for internal 
consumption and the procedure for submitting it to the customs body shall be established by the 
federal executive body carrying out the functions of state policy e laboration and normative legal 
regulation in the sphere of customs affairs.  
Article 155 . Completing the Customs Procedure of Processing for Internal Consumption  
Before or on the date of expiry of the effective term of the customs procedure of processing fo r 
internal consumption in respect of the products of processing, waste, residues received in accordance 
with the rates of output, and also of the foreign goods which were placed under that customs 
procedure and have not been subjected to the operations of processing thereof the effect of the 
customs procedure of processing for internal consumption shall be terminated in the procedure 
established by Article 197 of the Code of the Union.  
Chapter 24. The Customs Procedure of Free Customs Zone  
Article 156 . The Content and Application of the Customs Procedure of Free Customs Zone, the 
Terms for Placement of Goods under the Customs Procedure of Free Customs Zone and the Use 
Thereof in Accordance with Such Customs Procedure, the Completion of Customs Procedure of 
Free Customs Zone, the Appearance and Termination of the Duty to Pay Import Customs Duties, 
Taxes, Safeguard, Anti -Dumping and Countervailing Duties  
1. The content and application of the customs procedure of free customs zone, the terms for 
placement of goo ds under the customs procedure of free customs zone and the use thereof in 
accordance with such customs procedure, the completion of the customs procedure of free customs 
zone, the appearance and termination of the duty to pay import customs duties, taxes,  safeguard, 
anti-dumping and countervailing duties in respect of the foreign goods which are being placed (which 
have been placed) under said procedure, the term for the payment thereof and the calculation are 
defined by Articles 201 -210, 454 and 455 of th e Code of the Union.  G/VAL/N/1/RUS/4  
 
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  2. The application of the customs procedure of free customs zone on the territory of the Russian 
Federation is regulated by certain federal laws in accordance with which special legal regimes of 
economic activity may be established by and the customs procedure of free customs zone may be 
used on the territory of the Russian Federation.  
Chapter 25. The Customs Procedure of Free Warehouse  
Article 157 . The Content and Application of the Customs Procedure of Free Warehouse, the Terms 
for Placement of Goods under the Customs Procedure, and the Use Thereof in Accordance with 
Such Procedure, the Effective Term of the Customs Procedure, the Appearance and Termination of 
the Duty to Pay Import Customs Duties, Taxes, Safeguard, Anti -Dumping and Co untervailing 
Duties, the Term for the Payment Thereof and the Calculation  
1. The content and application of the customs procedure of free warehouse, the terms for placement 
of goods under the customs procedure and the use thereof in accordance with such pr ocedure, the 
effective term of the customs procedure, the appearance and termination of the duty to pay import 
customs duties, taxes, safeguard, anti -dumping and countervailing duties, the term for the payment 
thereof and the calculation are regulated by C hapter 28 of the Code of the Union and this chapter.  
2. The Government of the Russian Federation has the right to impose a ban on the pursuance of 
certain types of activity in the areas of free warehouses, and also to reduce a list of the operations 
effect uated with the goods placed under the customs procedure of free warehouse, or the goods 
manufactured (obtained) from the goods placed under the customs procedure of free warehouse.  
3. The customs procedure of the free warehouse is not applicable to:  
1)  the foreign goods being excisable vehicles, alcohol and tobacco products;  
2)  the foreign goods and/or the categories of foreign goods included in a list defined by the 
Government of the Russian Federation.  
4. The Government of the Russian Federation has the  right to define:  
1)  the categories of goods of the Union which are subject to mandatory placement under the 
customs procedure of free warehouse for the purpose of being put in a free warehouse;  
2)  the categories of goods of the Union which are put and u sed in a free warehouse without being 
placed under the customs procedure of free warehouse.  
5. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs may establish the cases in which the goods placed 
under the customs procedure of free warehouse may be put an d stay in the areas of several free 
warehouses whose possessor is the legal entity being the declarant of the goods placed under the 
customs procedure of free warehouse, the cases in which such goods and the goods made (obtained) 
from the goods placed unde r the customs procedure of free warehouse are moved between such 
warehouses, and also the details of realisation of customs operations in these cases and the details 
of exercising of customs control in respect of such goods.  
Article 158 . Actions Committed in Respect of the Goods Placed under the Customs Procedure of 
Free Warehouse, and in Respect of the Goods Made (Obtained) from the Goods Placed under the 
Customs Procedure of Free Warehouse  
1. In respect of the goods placed under the customs procedure of f ree warehouse, and the goods 
made (obtained) from the goods placed under the customs procedure of free warehouse it is allowed 
on the territory of a free warehouse to carry out the operations envisaged by Article 213 of the Code 
of the Union, with account being taken of the provisions Parts 2 and 3 of this article.  
2. In respect of the goods placed under the customs procedure of free warehouse, and the goods 
made (obtained) from the goods placed under the customs procedure of free warehouse it is allowed 
- if it is envisaged by the goals of creation of the free warehouse - to carry out operations connected 
with: 
1)  the creation of pieces of immovable property in the area of the free warehouse;  G/VAL/N/1/RUS/4  
 
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  2)  the breeding, raising and fattening animals, poultry, aquacu lture, and also the growing of 
trees and plants.  
3. Other persons are allowed to carry out the operations connected with running and operating a 
free warehouse which are envisaged by Subitem 5 of Item 1 of Article 213 of the Code of the Union, 
if a contrac t for realisation of such operations has been concluded with such persons by the possessor 
of the free warehouse.  
4. In the cases defined Item 5 of Article 213 of the Code of the Union on a permission of the customs 
body in whose operating area the free wa rehouse is operating it is allowed to export the goods 
placed under the customs procedure of free warehouse, and/or the goods made (obtained) from the 
goods placed under the customs procedure of free warehouse from the area of the free warehouse 
to the res t of the customs territory of the Union without terminating the customs procedure of free 
warehouse.  
5. The customs body permission envisaged by Part 4 of this article shall be issued on an application 
the possessor of the free warehouse before or on the w orking day following the date of the 
application. The following shall be indicated in the application:  
1)  the denomination of the goods and the quantity thereof;  
2)  the numbers of the declarations concerning the goods in accordance with which the goods 
have been placed under the customs procedure of free warehouse;  
3)  the purposes of exportation of the goods;  
4)  the place of where the actions envisaged by Subitems 1 -3 of Item 5 of Article 213 of the Code 
of the Union are committed;  
5)  information on th e person that is going to commit such actions.  
6. The application that is envisaged by Part 5 of this article shall be filed with the use of the Internet 
in the form of an electronic document whose structure and form shall be established by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs. 
Simultaneously with such application documents confirming the declared information shall be filed.  
7. The customs body' permission envisaged by Part 5 of th is article shall be made formal in the form 
of an electronic document in which the customs body shall establish the following:  
1)  the term before the expiry of which the goods are subject to re -import into the area of the 
free warehouse - in the event of export of the goods in the cases specified in Subitems 1 and 
2 of Item 5 of Article 213 of the Code of the Union;  
2)  the term before the expiry of which the customs procedure of free warehouse is to be 
terminated - in the event of export of the goods in t he case mentioned in Subitem 3 of Item  5 
of Article 213 of the Code of the Union.  
8. The customs body's refusal to issue a permission when goods are exported in the cases envisaged 
by Subitems 1 and 2 of Item 5 of Article 213 of the Code of the Union is al lowed when the possessor 
of the free warehouse defaults on meeting the requirements established by Part 5 of this article, and 
also if as a result of the realisation of operations with the goods a change is possible in their 
characteristics connected with the classification of the goods in accordance with the Commodity 
Classification of Foreign Economic Activity.  
9. The term established by the customs body in accordance with Part 7 of this article may be 
extended on a substantiated application of the posses sor of the free warehouse to be filed in the 
form of an electronic document with the use of the Internet signed with the enhanced approved 
electronic signature of the person that files the application. A relevant decision of the customs body 
shall be taken  before or on the working day following the date of the application.  
10. The form, format and structure of the documents envisaged by Parts 4, 5, 8 and 9 of this article 
shall be defined by the federal executive body carrying out the functions of control and supervision 
in the sphere of customs affairs.  
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  Article 159 . Identifying the Foreign Goods Which Are Being Placed (Have Been Placed) under the 
Customs Procedure of Free Warehouse in the Goods Made (Obtained) from the Foreign Goods 
Placed under the Customs Procedure of Free Warehouse  
1. For the purposes of identifica tion of the foreign goods placed under the customs procedure of free 
warehouse in the goods made (obtained) from the foreign goods placed under the customs 
procedure of free warehouse one may use the methods envisaged by Item 1 of Article 214 of the 
Code o f the Union.  
2. The procedure for identifying the foreign goods which are being placed (which have been placed) 
under the customs procedure of free warehouse in the goods made (obtained) with the use of the 
foreign goods placed under the customs procedure of free warehouse shall be defined by the federal 
executive body carrying out the functions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs.  
3. For the purposes of identification of foreign goods in accordance wi th Subitem 5 of Item 1 of 
Article 214 of the Code of the Union in the goods made (obtained) from the foreign goods placed 
under the customs procedure of free warehouse the declarant may provide the customs body with 
the production, bookkeeping and taxation  accounting documents containing information on the use 
of the foreign goods placed under the customs procedure of free warehouse in the relevant 
technological process.  
4. If for the purposes of identification of foreign goods in the goods made (obtained) from the foreign 
goods placed under the customs procedure of free warehouse one shall use the methods envisaged 
by Subitem 5 of Item 1 of Article 214 of the Code of the Union, and such foreign goods placed under 
the customs procedure of free warehouse in s everal lots coincide in terms of the denomination and 
the code in accordance with the Commodity Classification of Foreign Economic Activity then the 
identification of the foreign goods in the goods made (obtained) from the foreign goods placed under 
the cu stoms procedure of free warehouse may be effectuated according to the rule that the foreign 
goods which were placed under the customs procedure of free warehouse earlier have been the first 
to be used to carry out the operations envisaged by Subitem 4 of I tem 1 of Article 213 of the Code 
of the Union.  
Article 160 . Completing the Customs Procedure of Free Warehouse  
1. The procedure for completing the procedure of free warehouse is established by Article 215 of the 
Code of the Union.  
2. In the event of comple tion of the customs procedure of free warehouse the declarant of goods 
may be the person that was the declarant of the goods at their placement under the customs 
procedure of free warehouse, and in the cases when the goods placed under the customs procedur e 
of free warehouse, and/or the goods manufactured (received) from the goods placed under the 
customs procedure of free warehouse are the subject matter of the transactions envisaging the 
transfer of the rights of possessing, using and/or disposing of thes e goods in accordance with Item  8 
of Article 213 of the Code of the Union, the person that is a party to such transaction.  
3. The goods - which have become worthless - placed under the customs procedure of free 
warehouse, and/or the goods made (obtained) f rom the goods placed under the customs procedure 
of free warehouse, and also the packing and packing materials - which have fully or partially lost 
their initial intended purpose and their consumer properties - imported together with the goods to 
the area of a free warehouse where the customs procedure of the free warehouse is applied may be 
destroyed on the customs body's permission in the area of the free warehouse or taken from the 
area of the free warehouse for the purposes of their being destroyed with out placement under the 
customs procedure of destruction in the procedure defined by the federal executive body carrying 
out the functions of control and supervision in the sphere of customs affairs on the condition that 
they are going to be destroyed by a  method not implying the production of recycling resources fit 
for repeated use for the purposes of producing new goods (products), performing work, providing 
services or obtaining energy (hereinafter referred to in this chapter as recycling resources).  
4. The goods - which have become worthless - placed under the customs procedure of free 
warehouse, and/or the goods made (obtained) from the goods placed under the customs procedure G/VAL/N/1/RUS/4  
 
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  of free warehouse, and also the packing and packing materials which have ful ly or partially lost their 
initial intended purpose and their consumer properties and were imported together with the goods 
into the area of a free warehouse may be destroyed in the area of the free warehouse or taken from 
the area of the free warehouse fo r the purposes of being destroyed without being placed under the 
customs procedure of destruction in the procedure defined by the federal executive body carrying 
out the functions of state policy elaboration and normative legal regulation in the sphere of customs 
affairs, even if recycle resources are produced as a result of their destruction, in cases when such 
goods and/or the goods being recycle resources have been included in the list defined by the 
Government of the Russian Federation.  
5. The fact of d estruction and/or irreparable loss of the goods placed under the customs procedure 
of free warehouse as a result of an accident or force majeure shall be recognised by the customs 
body on the basis of the documents confirming the existence of such circumst ances that have ensued 
the destruction and/or irreparable loss of the goods, and also the bookkeeping documents in 
accordance with the legislation of the Russian Federation on bookkeeping and accounting for taxation 
purposes.  
6. If a free warehouse has cea sed to operate, if the termination of operation of the free warehouse 
is connected with the removal of the possessor of the free warehouse from the register of the 
possessors of free warehouses according to Subitem 2 of Item 1 of Article 423 of the Code of  the 
Union the customs procedure of free warehouse shall be completed in respect of the goods which 
have been placed under the customs procedure of free warehouse, and are equipment that has been 
commissioned and is being used by the possessor of the free warehouse, or the goods that have 
been used by the possessor of the free warehouse to create pieces of immovable property in the 
area of the free warehouse, and are an integral part of such pieces of immovable property shall be 
completed without the placem ent of such goods under a customs procedure, and such goods shall 
acquire the status of goods of the Union after the date of termination of the effect of the customs 
procedure of free warehouse. For the purposes of application of this article:  
1)  the equi pment placed under the customs procedure of free warehouse that has been 
commissioned and is being used by the possessor of the free warehouse means the equipment 
that has been placed under the customs procedure of free warehouse, has been commissioned 
and has been used by the possessor of the free warehouse for at least five years after the 
date of placement of such goods under the customs procedure of free warehouse;  
2)  the integral part of the piece of immovable property means a property that is functio nally 
inseparable from the piece of immovable property specified in the technical documentation 
(technical certificate) on the piece of immovable property and/or that has been additionally 
installed, assembled in the course of capital investment, except fo r the furniture, interior 
items, plumbing equipment, lighting apparatuses and household appliances.  
7. The effect of the customs procedure of free warehouse in respect of the goods specified in Part 6 
of this article shall be terminated before the expiry o f the term established by Subitem 1 of Item 1 
of Article 215 of the Code of the Union.  
8. For the purpose of completing the customs procedure of free warehouse the possessor of a free 
warehouse shall file an application in writing with the customs body tog ether with the documents 
containing information:  
1)  on the possessor of the free warehouse;  
2)  on the placement of these goods under the customs procedure of free warehouse;  
3)  on the commissioning of equipment, if the application is filed in respect of  equipment;  
4)  on the making of an entry on the right of ownership of the possessor of the free warehouse 
to the piece of immovable property in the unified state register of immovable property, if the 
application shall be filed in respect of goods used to  create pieces of immovable property in 
the area of the free warehouse;  
5)  on the goods being an integral part of the piece of immovable property, if the application is 
filed in respect of the goods used to create a piece of immovable property.  
9. Below a re the documents confirming information on the possessor of a free warehouse:  
1)  the constituent documents;  G/VAL/N/1/RUS/4  
 
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  2)  a document confirming the fact that an entry has been made about the possessor of the free 
warehouse being a legal entity in the unified state register of legal entities, or a document 
confirming the fact that the entry has been made. Unless said document is filed by the 
possessor of the free warehouse, then on the customs body's interdepartmental inquiry the 
federal executive body responsible fo r the state registration of legal entities shall provide the 
information confirming the fact that information on the legal entity has been entered in the 
unified state register of legal entities;  
3)  a certificate of registration with a tax body. Unless sa id document is provided by the possessor 
of the free warehouse, than on the customs body's interdepartmental inquiry the federal 
executive body carrying out the functions of control and supervision over the observance of 
the legislation of the Russian Fede ration on taxes and fees shall provide the information 
confirming the fact that the legal entity has registered with a tax body.  
10. The documents confirming information about the goods being an integral part of a piece of 
immovable property include the te chnical documentation (technical certificate) pertaining to the 
piece of immovable property.  
11. The application mentioned in Part 8 of this article shall be filed in the form of an electronic 
document with the use of the Internet.  
12. The application and documents mentioned in Parts 8, 9 and 10 of this article shall be considered 
by the customs body within 30 working days after the date of filing thereof with the possibility of 
extending the term for consideration to 45 working days. According to the resul ts of consideration 
the customs body shall inform of the applicant about the taken decision on completion of the customs 
procedure of free warehouse or shall refuse taking such decision.  
13. The format and structure of the application specified in Part 8 o f this article, and of the customs 
body's decisions specified in Part 12 of this article shall be defined by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs.  
Article 161 . Completing the Cust oms Procedure of Free Warehouse in the Event of Winding -up of 
the Possessor of the Free Warehouse  
1. In the event of winding -up of the legal entity being the possessor of a free warehouse the customs 
procedure of free warehouse shall be completed by the pl acement under a customs procedure 
envisaged by the Code of the Union, except for the customs procedure of customs transit, of the 
goods which stay in the area of the free warehouse and have been placed under the customs 
procedure of free warehouse, and the  goods made (obtained) from the goods placed under the 
customs procedure of free warehouse, with account being taken of Items 4 and 5 of Article 215 of 
the Code of the Union.  
2. In the case envisaged by Part 1 of this article the customs procedure of the f ree warehouse shall 
be completed before the completion of the winding -up procedure in respect of the legal entity being 
the possessor of a free warehouse in accordance with the legislation of the Russian Federation.  
3. The duty to pay import customs duties , taxes, safeguard, anti -dumping and countervailing duties 
in the event of winding -up of the legal entity being the possessor of a free warehouse is subject to 
execution in respect of the goods placed under the customs procedure of free warehouse.  
4. In the case mentioned in Part 3 of this article import customs duties, taxes, safeguard, anti -
dumping and countervailing duties shall be paid within 10 working days after the date of the 
commencement of the winding -up procedure in respect of the legal entity in  accordance with the 
legislation of the Russian Federation.  
5. If the customs procedure of free warehouse in accordance with Part 2 of this article is not 
completed the effect of that customs procedure shall be terminated, and the goods shall be distrained  
by the customs bodies in accordance with Chapter 51 of the Code of the Union.  
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  Article 162 . Details of the Calculation and Payment of Customs Duties and Taxes in the Event of 
Completion of the Customs Procedure of Free Warehouse  
The customs procedure of free warehouse customs procedure of re -import in accordance with 
Subitem 2 of Item 5 of Article 215 of the Code of the Union shall be completed on the condition that 
the requirements set out in Article 175 of this Federal Law are met.  
Article 163 . Keeping Record of Goods and Reporting about Goods in the Event of Application of the 
Customs Procedure of Free Warehouse  
1. The possessor of a free warehouse shall keep record of the goods placed under the customs 
procedure of free warehouse, and of the goods made  (obtained) with the use of the goods placed 
under the customs procedure of free warehouse, and shall submit reports about such goods to the 
customs body.  
2. Any changes involving the goods placed under the customs procedure of free warehouse, and the 
goods manufactured (received) with the use of the goods placed under the customs procedure of 
free warehouse shall be reflected in accounting documents.  
3. The procedure for keeping record of the goods placed under the customs procedure of free 
warehouse, and of the goods made (obtained) with the use of the goods placed under the customs 
procedure of free warehouse, the forms of reports on such goods, the procedure for filling in such 
forms and the procedure and term for submitting such reports to the customs b ody shall be 
established by the federal executive body carrying out the functions of control and supervision in 
the sphere of customs affairs.  
4. Record of goods shall be kept in electronic form with the use of the information systems which 
meet the requir ements established by Part 3 of Article 369 of this Federal Law, and in accordance 
with the provisions of the legislation of the Russian Federation on bookkeeping and of the legislation 
of the Russian Federation on taxes and fees, with an indication in the  bookkeeping documents of the 
registration numbers of the customs declarations under which foreign goods and goods of the Union 
were placed under the customs procedure of free warehouse and under which the goods made 
(obtained) with the use of the goods pl aced under the customs procedure of free warehouse have 
been placed under the customs procedure envisaged for the purposes of completing the customs 
procedure of free warehouse.  
5. If goods of one denomination involved in the operations envisaged by Subitem 4 of Item 1 of 
Article 213 of the Code of the Union get placed under the customs procedure of free warehouse in 
several lots then record of such goods for customs purposes shall be kept on the basis of the 
assumption that the goods placed under the customs procedure of free warehouse earlier were the 
first to be used in the accomplishment of such operations.  
6. The provisions envisaged by Part 5 of this article are not applicable if for the purposes of 
identification of the foreign goods placed under the customs procedure of free warehouse in the 
goods made (obtained) with the use of the foreign goods placed under the customs procedure of 
free warehouse, realised in accordance with  Article 214 of the Code of the Union an identification 
method is used which implies the need for comparing a specific foreign merchandise with the 
merchandise that has been made (obtained) in the area of the free warehouse with the use of that 
foreign mer chandise.  
Article 164 . Defining the Status of the Goods Made (Obtained) from the Foreign Goods Placed 
under the Customs Procedure of Free Warehouse  
The definition of the status of the merchandise made (obtained) from the foreign goods placed under 
the cust oms procedure of free warehouse shall be effectuated in accordance with Article 218 of the 
Code of the Union by the body authorised by the Government of the Russian Federation to issue 
document acknowledging the status of the merchandise made (obtained) wi th the use of the foreign 
goods placed under the customs procedure of free warehouse.  
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  Article 165 . Checking a Document Acknowledging the Status of the Merchandise Made (Obtained) 
from Foreign Goods Placed under the Customs Procedure of Free Warehouse  
If in the course of customs control the customs body discovers the signs showing that the document 
acknowledging the status of a merchandise made (obtained) from foreign goods placed under the 
customs procedure of free warehouse comprises unreliable informati on and/or has been issued on 
the basis of fake, unreliable and/or incomplete data, the customs body shall send a substantiated 
application about the need for cancellation of said document to the body authorised by the 
Government of the Russian Federation t o issue said document. Within 10 calendar days after the 
day following the date of receipt of said customs body's application the document confirming the 
status of such merchandise shall be cancelled by the body authorised by the Government of the 
Russian Federation to issue said document.  
Chapter 26. The Customs Procedure of Temporary Import (Admission)  
Article 166 . The Content and Application of the Customs Procedure of Temporary Import 
(Admission), Terms for the Placement of Goods under the Customs Proce dure, and the Use 
Thereof in Accordance with Such Procedure, the Effective Term of the Customs Procedure, the 
Appearance and Termination of the Duty to Pay Import Customs Duties, Taxes, Safeguard, Anti -
Dumping and Countervailing Duties, Term for the Paymen t Thereof and the Calculation  
1. The content and application of the customs procedure of temporary import (admission), terms for 
the placement of goods under the customs procedure and the use thereof in accordance with such 
procedure, the effective term of  the customs procedure, the appearance and termination of the duty 
to pay import customs duties, taxes, safeguard, anti -dumping and countervailing duties, the term 
for the payment thereof and the calculation are regulated by Chapter 29 of the Code of the U nion 
and this chapter.  
2. An additional condition for placement of goods under the customs procedure of temporary import 
(admission) is provision of a security for execution of the duty to pay import customs duties, taxes, 
safeguard, anti -dumping and count ervailing duties in accordance with Chapter 10 of this Federal 
Law, except for the cases in which such security is not provided.  
Article 167 . The Effective Term of the Customs Procedure of Temporary Import (Admission). The 
Procedure for Extending the Effec tive Term of the Customs Procedure of Temporary Import 
(Admission) Established by the Customs Body  
1. The effective term of the customs procedure of temporary import (admission) shall be established 
by the customs body on an application of the declarant depending on the purposes and 
circumstances of such import within the term established by Article 221 o f the Code of the Union.  
2. On the declarant's application the effective term of the customs procedure of temporary import 
(admission) may be extended within the term established by Part 1 of this article.  
3. The application shall be filed with the customs  body at which the goods were placed under the 
customs procedure of temporary import (admission), in the form of an electronic document or of a 
document on a paper medium before the expiry of the effective term customs procedure of 
temporary import (admiss ion) established by the customs body the or within one month after the 
expiry thereof.  
4. The customs body shall consider the application for extension of the effective term of the customs 
procedure of temporary import (admission) within five working days.  The customs body's decision 
shall be sent to the declarant in the form of an electronic document or a document on a paper 
medium.  
5. The customs body has the right to refuse extending the effective term of the customs procedure 
of temporary import (admiss ion) in the event of:  
1)  non-observance of the terms for using the goods in accordance with the customs procedure 
of temporary import (admission) established by Item 2 of Article 220 of the Code of the Union;  G/VAL/N/1/RUS/4  
 
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  2)  filing of an application for extension of the effective term of the customs procedure of 
temporary import (admission):  
a)  with the customs body at which the goods have not been placed under the customs 
procedure;  
b)  after the expiry of the term established by Part 3 of this article;  
3)  non-observance of the terms for placing goods under the customs procedure of temporary 
import (admission) established by Item 1 of Article 220 of the Code of the Union and by Part  2 
of Article 166 of this Federal Law.  
6. The form, format and structure of a n application for extension of the effective term of the customs 
procedure of temporary import (admission), and of the customs body's decision according to the 
results of consideration of said application shall be defined by the federal executive body carr ying 
out the functions of control and supervision in the sphere of customs affairs.  
Article 168 . The Transfer by the Declarant on the Customs Body's Permission of the Goods Placed 
under the Customs Procedure of Temporary Import (Admission) to Other Persons  for Possession 
and Use  
1. The customs body's permission to transfer the goods placed under the customs procedure of 
temporary import (admission) (hereinafter referred to in this chapter as temporarily imported goods) 
to other persons for possession and us e that is envisaged by Item 5 of Article 222 of the Code of 
the Union shall be issued on the declarant's application.  
2. The application shall be filed with the customs body at which the temporarily imported goods were 
placed under the customs procedure, i n the form of a document on a paper medium or an electronic 
document.  
3. Attached to the application specified in Part 2 of this article shall be an undertaking of the person 
to which the goods are transfer to observe the terms for using the goods in accor dance with the 
customs procedure of temporary import (admission), the terms and conditions for temporary import 
established by Item 2 of Article 220 of the Code of the Union, and also the contract or another 
document on the basis of which the goods are goi ng to be transferred.  
4. Within five working days the customs body shall consider the application for transfer of 
temporarily imported goods to other persons for possession and use. The customs body's decision 
shall be sent to the declarant in the form of an electronic document or on a paper medium.  
5. The form, format and structure of the application for transfer of the temporarily imported goods, 
the undertaking of the person to which the goods are transferred, the customs body's decision 
according to the  results of consideration of said application shall be defined by the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs.  
6. The customs body has the right to refuse issuing a permission to transfe r the temporarily imported 
goods to other persons for possession and use if:  
1)  the terms for using goods in accordance with the customs procedure of temporary import 
(admission) established by Item 2 of Article 220 of the Code of the Union are not observ ed; 
2)  the conditions established by Parts 7 and 8 of this article are not observed;  
3)  the customs body's demands envisaged by Part 9 of this article are not executed.  
7. The transfer by the declarant of the temporarily imported goods to other persons f or possession 
and use is allowed on the condition that these persons undertake to further observe the terms for 
using the goods in accordance with the customs procedure of temporary import (admission), as well 
as the terms and conditions for the temporary import of goods established by Item 2 of Article 220 
of the Code of the Union.  
8. The declarant that transfers the temporarily imported goods shall pay import customs duties and 
taxes for the period of application of the partial payment of the import custo ms duties and taxes.  G/VAL/N/1/RUS/4  
 
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  9. If a decision is taken on the possibility of transfer of the temporarily imported goods to other 
persons the customs body has the right to demand that the persons to which the temporarily 
imported goods are transferred provide a sec urity for execution of the duty to pay import customs 
duties, taxes, safeguard, anti -dumping and countervailing duties in accordance with Chapter 10 of 
this Federal Law, except for the cases in which such security is not provided, and also that relevant 
documents be drawn up in his name.  
10. The persons to which temporarily imported goods are transferred enjoy the rights and bear the 
duties to use the customs procedure of temporary import (admission) which are established by 
Chapter 29 of the Code of the Un ion, and the legislation of the Russian Federation on customs affairs 
from the date of the customs body's decision on transfer of the temporarily imported goods.  
Article 169 . Completing, Suspending and Terminating the Customs Procedure  
of Temporary Import  (Admission)  
1. The completion, suspension and termination of the customs procedure of temporary import 
(admission) shall be effectuated in accordance with Article 224 of the ode of the Union.  
2. The effect of the customs procedure of temporary import (admission) may be terminated before 
the expiry of its effective term:  
1)  in the event of placement under the customs procedure of re -export or another procedure in 
accordance with the Code of the U nion of the parts or equipment which have been removed 
in the course of repair, maintenance or the operations required to maintain the goods in 
normal condition, from aircraft or aircraft engines as a result of the installation in such aircraft 
or aircraft  engines of temporarily imported spare parts or equipment which have been placed 
under the customs procedure of temporary import for the purposes of carrying out of repair, 
maintenance or the operation required to maintain the goods in formal condition;  
2)  in the cases defined by the Government of the Russian Federation.  
3. In the event of winding -up or termination of activities as a result of re -organisation of the person 
being the declarant of the temporarily imported goods the effect of the customs proc edure of 
temporary import (admission) shall be terminated before the date on which the state registration 
body enters a relevant entry at the federal executive body responsible for the state registration of 
legal entities and of natural persons as individu al businessmen.  
4. In said case the duty to terminate the effect of the customs procedure of temporary import 
(admission) is vested in the authorised representative of the winding -up commission.  
5. The goods placed under the customs procedure of temporary import (admission) whose effect 
has been terminated, which have not been distrained by the customs bodies in accordance with 
Chapter 51 of the Code of the Union are subject to putting in temporary storage in accordance with 
Chapter 16 of the Code of the Un ion before or on the day following the date of termination of the 
effect of the customs procedure of temporary import (admission).  
Chapter 27. The Customs Procedure of Temporary Export  
Article 170 . The Content and Application of the Customs Procedure of Temporary Export, Terms for 
the Placement of Goods under the Customs Procedure and the Use Thereof in Accordance with 
Such Procedure, the Effective Term of the Customs Procedure, the Appearance and Termination of 
the Duty to Pay Export Customs Duties, Term  for the Payment Thereof and the Calculation  
1. The content and application of the customs procedure of temporary export, the terms for 
placement of goods under the customs procedure and the use thereof in accordance with such 
procedure, the effective term  of the customs procedure, the appearance and termination of the duty 
to pay export customs duties, the term for the payment thereof and the calculation are regulated 
by Chapter 30 of the Code of the Union and this chapter.  
2. The application of the custom s procedure of temporary export to the natural gas moved by 
pipeline is allowed when it is exported for storage in underground storage facilities located outside G/VAL/N/1/RUS/4  
 
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  the customs territory of the Union, or for putting in a gas -transportation system for the purp oses of 
supporting a gas -transportation technological process.  
3. An additional condition for the placement of goods under the customs procedure of temporary 
export is the provision of a security for execution of the duty to pay customs duties, taxes, safe guard, 
anti-dumping and countervailing duties in accordance with Chapter 10 of this Federal Law, except 
for the cases in which such security is not provided.  
Article 171 . The Effective Term of the Customs Procedure of Temporary Export of Goods. 
Procedure f or Extending the Effective Term of the Customs Procedure of Temporary Export 
Established by the Customs Body  
1. The effective term of the customs procedure of temporary export of goods is not limited, except 
for the cases in which the Government of the Rus sian Federation has established by a maximum 
term for temporary export depending on the purposes of export of goods from the customs territory 
of the Union, and also for the goods in respect of which the legislation of the Russian Federation has 
establishe d by that they have to be compulsorily returned to the territory of the Russian Federation. 
In said cases the effective term of the customs procedure of temporary export shall not exceed such 
maximum term.  
2. The effective term of the customs procedure of temporary export shall be established by the 
customs body on an application of the declarant depending on the purposes and circumstances of 
such export, with account being taken of the provisions of Part 1 of this article.  
3. The effective term of the cust oms procedure of temporary export may be extended before the 
expiry of that term or within one month after the expiry thereof on a substantiated application of 
the declarant and with account being taken of the provisions of Part 1 of this article.  
4. Said application shall be filed with the customs body in the form of an electronic document or a 
document on a paper medium before the expiry of the effective term the customs procedure of 
temporary export established by the customs body or within one month aft er the expiry thereof.  
5. The customs body shall consider an application for extension of the effective term of the customs 
procedure of temporary export within five working days. The customs body's decision shall be sent 
to the declarant in the form of an  electronic document or a document on a paper medium.  
6. The customs body has the right to refuse extending the effective term the customs procedure of 
temporary export if:  
1)  the terms for using the goods in accordance with the customs procedure of tempo rary export 
established by Item 2 of Article 228 of the Code of the Union are not observed;  
2)  an application for extension of the effective term of the customs procedure of temporary 
export has been filed:  
a)  with the customs body at which the goods have not been placed under the declared 
customs procedure;  
b)  after the expiry of the term established by Part 4 of this article;  
3) the right of ownership was transferred to a foreign person in respect of the temporarily 
exported goods in respect of whic h the legislation of the Russian Federation had established 
by that they be compulsorily returned to the territory of the Russian Federation.  
7. The form, format and structure of an application for extension of the effective term of the customs 
procedure o f temporary export, and of the customs body's decision according to the results of 
consideration of said application shall be defined by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs.  
Article 172 . Completing and Terminating the Customs Procedure of Temporary Export  
1. The completion and termination of the customs procedure of temporary export shall be effectuated 
in accordance with Article 231 of the Code of the Union.  G/VAL/N/1/RUS/4  
 
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  2. In the event of te mporary export of goods on an application of the declarant the customs body 
shall define the identification features of the goods (except for natural gas) and shall indicate them 
in the declarant's documents. In the event of placement of temporarily export ed goods under the 
customs procedure of re -import the customs body shall check of the identification features coincide. 
If said features coincide, and no direct proof exist of the goods having been replaced the customs 
bodies do not have the right to refus e placing the goods under the customs procedure of re -import.  
3. Interest is payable on the amounts of export customs duties paid (collected) in accordance with 
Item 4 of Article 232 of the Code of the Union as if a respite has been granted for said the am ounts 
for the payment thereof.  
4. Interest is payable on the amounts of export customs duties paid (collected) in respect of the 
temporarily exported goods which are being placed (which have been placed) under the customs 
procedure of export as if a respit e has been granted for said amounts of for the payment thereof, 
save the cases envisaged by Parts 5 and 7 of this article.  
5. Interest is payable on the amounts of export customs duties paid (collected) in respect of which 
paid (collected in respect of the  goods which are being placed (which have been placed) under the 
customs procedure of export in respect of which the effect of the customs procedure of temporary 
export has been terminated, as if a respite were granted for these amounts for the payment the reof. 
6. The interest envisaged by this article shall be computed and paid in the procedure established by 
Article 34 of this Federal Law.  
7. In the event of placement of temporarily exported natural gas under the customs procedure of 
export before the exp iry of the effective term of the customs procedure of temporary export the 
interest envisaged by Part 4 of this article shall not accrue and not be payable, and in this case the 
temporarily exported natural gas for the purposes of calculation of export cus toms duties shall be 
considered as if it were exported from the customs territory of the Union on the date of the 
application of the customs procedure of export.  
Chapter 28. The Customs Procedure of Re -Import  
Article 173 . The Content and Application of the  Customs Procedure of Re -Import, Terms for the 
Placement of Goods under the Customs Procedure, and the Use Thereof in Accordance with Such 
Procedure, the Effective Term of the Customs Procedure, the Procedure for Return (Set -Off) of the 
Amounts of Export C ustoms Duties  
The content and application of the customs procedure of re -import, the terms for placement of goods 
under the customs procedure, and the use thereof in accordance with such procedure, the effective 
term of the customs procedure, and the proce dure for return (set -off) of the amounts of export 
customs duties are regulated by Chapter 31 of the Code of the Union and this chapter.  
Article 174 . Details of the Return (Set -off) of the Amounts of Export Customs Duties  
1. If periodical declaring for cus toms purposes has been used in the event of placement of goods 
under the customs procedure of export then the refund of the amounts of export customs duties 
shall be done, provided said goods have been placed under the customs procedure of re -import, and 
the information mentioned in Item 6 of Article 116 of the Code of the Union was provided to the 
customs body within six months after the day following the date of actual export of the entire lot of 
goods declared in the declaration concerning the goods to a  destination outside the customs territory 
of the Union.  
2. If the details of declaring for customs purposes established by Article 117 of the Code of the Union 
have been used in the event of placement of goods under the customs procedure of export then th e 
refund of the amounts of export customs duties shall be done on the condition that all exported the 
components of the merchandise were placed under the customs procedure of re -import within 12 
months after the date of actual export of the last component of the merchandise in accordance with 
the customs procedure of export.  G/VAL/N/1/RUS/4  
 
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  3. If temporary periodical declaring was used in the event of placement of goods under the customs 
procedure of export then the refund of the amounts of export customs duties shall be d one on the 
condition that said goods were placed under the customs procedure of re -import within 12 months 
after the date of filing of the full declaration concerning the goods in accordance with Parts 15, 19 
and 20 of Article 102 and by Part 7 of Article 204 of this Federal Law.  
Article 175 . The Observance of the Provisions of the Legislation of the Russian Federation on Taxes 
and Fees, Compensation for Subsidies and Other Payments  
1. In respect of the goods which have been earlier exported from the custom s territory of the Union 
in accordance with the customs procedure of export, and which are being placed under the customs 
procedure of re -import the declarant shall start to have the duty - from the time of registration by 
the customs body of a customs dec laration - to pay taxes and/or interest on them, and also the duty 
to pay or compensate for subsidies and other amounts which have not been paid or have been 
received earlier directly or indirectly as disbursements, privileges or indemnities in connection with 
the export of the goods from the customs territory of the Union, if a provision to this effect is 
available in the legislation of the Russian Federation, in the procedure and on the terms which are 
established by such legislation.  
2. The duty to pay or compensate the amounts specified in Part 1 of this article shall be terminated 
for the declarant in the event of:  
1)  payment of the amounts of taxes, internal taxes, in particular refunded, subsidies and other 
sums in the amounts estab lished by in accordance with the legislation of the Russian 
Federation, or commission of other actions in accordance with the legislation of the Russian 
Federation;  
2)  refusal to clear the goods in accordance with the customs procedure of re -import.  
3. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs may establish a procedure for carrying out the 
customs operations connected with the check of execution of the d uty envisaged by Part 1 of this 
article.  
Chapter 29. The Customs Procedure of Re -Export  
Article 176 . The Content and Application of the Customs Procedure of Re -Export, the Terms for 
Placement of Goods under the Customs Procedure, and the Use Thereof in Acc ordance with Such 
Procedure, the Effective Term of the Customs Procedure, the Appearance and Termination of the 
Duty to Pay Import Customs Duties, Term for the Payment Thereof and the Calculation  
The content and application of the customs procedure of re -export, the terms for placement of goods 
under the customs procedure, and the use thereof in accordance with such procedure, the effective 
term of the customs procedure, the appearance and termination of the duty to pay import customs 
duties, the term for t he payment thereof and the calculation are regulated by Chapter 32 of the 
Code of the Union and this chapter.  
Article 177 . The Refund (Set -Off) of the Amounts of Import Customs Duties, Taxes, Safeguard, 
Anti-Dumping and Countervailing Duties  
In respect of the goods which are specified in Subitem 6 of Item 2 of Article 238 of the Code of the 
Union and have been placed under the customs procedure of re -export, and actually exported off 
the customs territory of the Union the refund (set -off) shall be effectuat ed in respect of the paid 
amounts of import customs duties, taxes, safeguard, anti -dumping and countervailing duties in the 
procedure established by Chapter 11 of this Federal Law, except for cases when the amounts of 
import customs duties and taxes are pa id (collected) in connection with the commission of actions 
in breach of the objectives and conditions of grant of privileges on the payment of import customs 
duties and taxes and/or in breach of restrictions on the use and/or disposal of these goods in 
connection with the application of such privileges.  G/VAL/N/1/RUS/4  
 
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  Chapter 30. The Customs Procedure of Duty -Free Trade  
Article 178 . The Content and Application of the Customs Procedure of Duty -Free Trade, Terms for 
the Placement of Goods under the Customs Procedure, and t he Use Thereof in Accordance with 
Such Procedure, the Effective Term of the Customs Procedure, the Appearance and Termination of 
the Duty to Pay Import Customs Duties, Taxes, Safeguard, Anti -Dumping and Countervailing 
Duties, Term for the Payment Thereof a nd the Calculation  
1. The content and application of the customs procedure of duty -free trade, the terms for the 
placement of goods under the customs procedure and the use thereof in accordance with such 
procedure, the effective term of the customs procedu re, the appearance and termination of the duty 
to pay import customs duties, taxes, safeguard, anti -dumping and countervailing duties, the term 
for the payment thereof and the calculation are regulated by Chapter 33 of the Code of the Union 
and this chapte r. 
2. A list of the places where goods are moved across the customs border and where it is allowed to 
sell goods to the natural persons arriving in the customs territory of the Union by air or by water 
transport shall be defined by the Government of the Ru ssian Federation.  
3. A list of duty -free shops where the goods placed under the customs procedure of duty -free trade 
are sold to diplomatic missions, consular posts, missions of states at international organisations, to 
international organisations or their  missions located on the territory of the Russian Federation, and 
also to members of the diplomatic staff of a diplomatic mission, consular officials, and the members 
of their families who reside together with them, to the personnel (employees, officials) of states' 
missions at international organisations, of international organisations or their missions shall be 
defined by the Government of the Russian Federation.  
4. In the event of placement of foreign goods under the customs procedure of clearance for internal 
consumption in accordance with Subitem 2 of Item 2 of Article 247 of the Code of the Union for the 
calculation of import customs duties, taxes, safeguard, ant i-dumping and countervailing duties one 
shall apply the rates of the import customs duties, taxes, safeguard, anti -dumping and countervailing 
duties and the official exchange rate of the foreign currency to the rouble of the Russian Federation 
established by the Central Bank of the Russian Federation which are effective as of the date of 
registration by the customs body of the declaration concerning the goods that is filed for the purpose 
of placing the goods under the customs procedure of clearance for int ernal consumption.  
5. If for the calculation of import customs duties, taxes, safeguard, anti -dumping and countervailing 
duties in accordance with Item 5 of Article 247 of the Code of the Union it is necessary to translate 
a foreign currency into the curre ncy of the Russian Federation such translation shall be done at the 
official exchange rate of the foreign currency to the rouble of the Russian Federation established by 
the Central Bank of the Russian Federation that is effective as of the date of registr ation by the 
customs body of the declaration concerning the goods filed for the purpose of placing the goods 
under the customs procedure of duty -free trade.  
6. The goods placed under the customs procedure of duty -free trade shall be placed under the 
custom s procedure of customs transit without the completion of the customs procedure of duty -free 
trade for the carriage (transportation) thereof:  
1)  between a warehouse and the sales floor of a duty -free shop if said premises of the duty -free 
shop are located in the operating areas of different customs bodies;  
2)  between the place of storage of goods where such goods were kept in the event of placement 
thereof under the customs procedure of duty -free trade, and a warehouse or the sales floor 
of a duty -free sho p if said place of storage and premises of the duty -free shop are located in 
the operating areas of different customs bodies.  
7. In the event of placement of goods under the customs procedure of customs transit in other cases 
the customs procedure of duty -free trade in respect of the foreign goods placed under the customs 
procedure of duty -free trade shall be completed.  G/VAL/N/1/RUS/4  
 
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  Chapter 31. The Customs Procedure of Destruction  
Article 179 . The Content and Application of the Customs Procedure for Destruction, Terms for the 
Placement of Goods under the Customs Procedure, and the Use Thereof in Accordance with Such 
Procedure, Details of the Application of the Customs Procedure  
The content and application of the customs procedure of destruction, the terms for placement of 
goods under the customs procedure and the use thereof in accordance with such procedure, the 
details of application of the customs procedure are regulated by Chapter 34 of the Code of the Union 
and this chapter.  
Article 180 . Placing Goods under the Cust oms Procedure of Destruction  
1. Before the filing of a declaration for placement of foreign goods under the customs procedure of 
destruction the declarant shall serve a notice in an arbitrary form in writing to the customs body in 
whose operating area the goods are located about the intent to place such goods under the customs 
procedure of destruction.  
2. The notice of the intent to place the foreign goods under the customs procedure of destruction 
shall comprise the denomination, the code of the foreign go ods in accordance with the Commodity 
Classification of Foreign Economic Activity, their quantity, value, whereabouts, the would -be method 
of destruction, a brief description of the reasons for which the declarant takes the goods off 
circulation (does not p ut in circulation), the place of destruction, and also information about the 
waste produced after the completion of the operations of destruction of the foreign goods.  
3. The notice of placement of the foreign goods under the customs procedure of destructi on shall be 
filed by the declarant together with a copy - attested in the established by procedure - of a statement 
of the federal executive body authorised by the Government of the Russian Federation to issue a 
statement on the possibility of destruction of the foreign goods placed under the customs procedure 
of destruction in which reference is made to the method and the place of destruction of the goods, 
or a notarised copy of the relevant licence to carry out the operations of destruction (disposal) of 
the goods issued by the specialised organisation with which the declarant has concluded a contract 
for destruction of the merchandise.  
4. The following may be used as a statement on the possibility of destruction, the method and place 
of destruction of goo ds: 
1)  in cases when the foreign goods temporarily imported for being used for or in testing, checks, 
experiments and/or demonstration of their properties and characteristics have been destroyed 
or damaged in the course of their testing, checks, experimen ts or demonstration of their 
properties and characteristics - a report on destruction (disposal) issued by the organisation 
that has carried out said testing, checks, experiments or demonstration of the properties and 
characteristics of these goods;  
2)  a copy of the licence to carry out the operations of destruction (disposal) of the relevant 
category of goods issued by the specialised organisation with which the declarant has 
concluded a contract for destruction of the goods, attested in the established b y procedure by 
said organisation or by the authorised body that has issued this licence.  
Article 181 . The Destruction of Goods  
1. The term for destruction of goods shall be established by the customs body to which the notice 
of intention to place such good s under the customs procedure of destruction has been submitted 
(sent) in accordance with Item 1 of Article 250 of the Code of the Union.  
2. After the destruction of goods the declarant shall provide the customs body with documents 
confirming the fact of d estruction of the goods in the form established by the federal executive body 
authorised to issue statements on the possibility of destruction of foreign goods, or a report of the 
organisation that carried out the operations of destruction of the goods.  G/VAL/N/1/RUS/4  
 
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  Article 182 . The Exercise of Customs Control by the Customs Bodies  
The customs bodies' officials shall exercise customs control over the realisation of the operations of 
destruction of the foreign goods placed under the customs procedure of destruction, with  the 
application of the forms of customs control and the measures supporting the performance of customs 
control established by the Code of the Union and this Federal Law.  
Chapter 32. The Customs Procedure of Abandoning in Favour of the State  
Article 183 . The Content and Application of the Customs Procedure of Abandoning in Favour of the 
State, Terms for the Placement of Goods under the Customs Procedure, and the Use Thereof in 
Accordance with Such Procedure  
1. The content and application of the customs proc edure of abandoning in favour of the state, the 
terms for placement of goods under the customs procedure, and the use thereof in accordance with 
such procedure are regulated by Chapter 35 of the Code of the Union and this chapter.  
2. The conditions for pla cement of goods under the customs procedure of abandoning in favour of 
the state are the observance of provisions established by Article 252 of the Code of the Union and 
Parts 1 and 2 of Article 184 of this Federal Law.  
Article 184 . Procedure for Application of the Customs Procedure of Abandoning  
in Favour of the State  
1. Before the filing of a declaration concerning goods for the purposes of placement of foreign goods 
under the customs procedure of abandoning in favour of the state the declarant shall serve a notice 
in an arbitrary form in writing to the customs body in w hose operating area the goods are located 
about the intent to place such goods under the customs procedure of abandoning in favour of the 
state.  
2. The notice of the intent to place the foreign goods under the customs procedure of abandoning in 
favour of t he state shall comprise the denomination of the foreign goods, the code of the goods in 
accordance with the Commodity Classification of Foreign Economic Activity, their quantity, value and 
whereabouts.  
3. Attached to the notice shall be a statement of the federal executive body authorised by the 
Government of the Russian Federation to organise the sale, destruction or processing (disposal) of 
the property that has been converted into property of the state that confirms that the expense 
connected with the pl acement of the goods under the customs procedure of abandoning in favour of 
the state may be indemnified with the proceeds from the sale of the goods.  
4. Unless the declarant transferred the goods to the customs body within the term envisaged by 
Part 1 of Article 185 of this Federal Law, the customs body shall cancel the clearance of the goods.  
Article 185 . Disposing of the Goods Placed under the Customs Procedure  
of Abandoning in Favour of the State  
1. A merchandise placed under the customs procedure of a bandoning in favour of the state is subject 
to transfer to the customs body within three days from the date of clearance of the merchandise 
under a certificate of delivery and acceptance.  
2. After the acceptance of a merchandise placed under the customs pr ocedure of abandoning in 
favour of the state the customs body shall transfer said merchandise under a certificate of delivery 
and acceptance to the federal executive body authorised by the Government of the Russian 
Federation to organise the sale, destruct ion or processing (disposal) of the property converted into 
property of the state.  
3. The form of a certificate of delivery and acceptance shall be endorsed by the federal executive 
body carrying out the functions of control and supervision in the sphere o f customs affairs.  G/VAL/N/1/RUS/4  
 
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  Chapter 33. The Special Customs Procedure  
Article 186 . Terms for the Placement of Goods under the Special Customs Procedure, and a 
Procedure for the Application of the Special Customs Procedure Depending on the Categories of 
Goods to Whi ch It Is Applied  
In the cases envisaged by the Commission, depending on the categories of goods in respect of which 
the special customs procedure is applicable, both those mentioned in Item 2 of Article 253 of the 
Code of the Union, and those defined by th e Commission terms shall be defined by the Government 
of the Russian Federation for the placement of goods under the special customs procedure, in 
particular for taking non -tariff regulation, technical regulation, sanitary, veterinary -sanitary and 
quaranti ne phytosanitary measures, and also a procedure for the application of the special customs 
procedure, in particular the definition of:  
1)  the status of the goods imported into the customs territory of the Union and/or exported from 
the customs territory o f the Union;  
2)  the term and other conditions for using goods in accordance with the special customs 
procedure;  
3)  a procedure for completion of the special customs procedure;  
4)  the cases of, and a procedure for suspension and resumption of the special  customs 
procedure;  
5)  the circumstances of occurrence and termination of the duty to pay customs duties, taxes, 
safeguard, anti -dumping and countervailing duties, the circumstances in which the duty to 
pay customs duties, taxes, safeguard, anti -dumping a nd countervailing duties is subject to 
execution, and a term for the payment thereof on the goods which are being placed (which 
have been placed) under the special customs procedure;  
6)  the customs procedures under which goods may be placed to complete and suspend the 
special customs procedure, and details of the calculation and payment of customs duties, 
taxes, safeguard, anti -dumping and countervailing duties in cases when goods are placed 
under these customs procedures, and a term for the payment ther eof. 
SECTION V DETAILS OF THE PROCEDURE AND CONDITIONS FOR THE MOVEMENT OF 
CERTAIN CATEGORIES OF GOODS ACROSS THE CUSTOMS BORDER OF THE UNION  
Chapter 34. Details of the Procedure and Conditions for the Movement of Goods by 
Certain Categories of Persons, an d of the Diplomatic Bag and the Consular Valise across 
the Customs Border of the Union  
Article 187 . The Import and Export of Goods by Certain Categories of Foreign Persons  
1. The import into the Russian Federation and the export from the Russian Federation of the goods 
intended for official use by diplomatic missions and consular posts, states' missions at international 
organisations, by international organisations or their mi ssions which enjoy preferences and/or 
immunities in accordance with international treaties of the Russian Federation shall be effectuated 
in accordance with Chapter 42 of the Code of the Union.  
2. In the cases envisaged by the Commission the federal execut ive body carrying out the functions 
of control and supervision in the sphere of customs affairs shall define a procedure for and the form 
of declaring for customs purposes of the goods moved by diplomatic missions, consular posts, other 
official missions o f foreign states, international organisations, the personnel of these missions, 
institutions and organisations for official use.  
Chapter 35. Details of the Procedure and Conditions for the Movement of Goods for 
Personal Use Across the Customs Border of the  Union  
Article 188 . General Provisions on the Procedure and Conditions for the Movement of Goods for 
Personal Use Across the Customs Border of the Union  
1. The import into the Russian Federation and the export from the Russian Federation of goods for 
perso nal use by natural persons shall be effectuated in accordance with Chapter 37 of the Code of 
the Union, international treaties of the Russian Federation, decisions of the Commission of the Union G/VAL/N/1/RUS/4  
 
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  on the movement of goods across the customs border of the Uni on by natural persons and this 
Federal Law.  
2. The provisions of this chapter are not applicable to the goods not classified as goods for personal 
use which are moved across the customs border of the Union by natural persons or as addressed to 
them.  
3. In the cases specified in Part 2 of this article a decision on non -classification of goods as goods 
for personal use shall be issued by the customs bodies according to the results of customs control.  
4. The form of the decision mentioned in Part 2 of this art icle, a procedure for filling it in, amending 
such decision, and also the structure and format thereof as an electronic document shall be 
established by the federal executive body carrying out the functions of control and supervision in 
the sphere of custo ms affairs.  
Article 189 . Using the Dual Channel System for the Movement of Goods for Personal Use across 
the Customs Border of the Union  
1. The dual -channel system may be used for declaring for customs purposes in the places where 
goods for personal use ar rive in the customs territory of the Union or depart from that territory.  
2. A list of the places where goods cross the customs border of the Union in which the dual -channel 
system is used shall be defined by the federal executive body carrying out the fun ctions of control 
and supervision in the sphere of customs affairs on applications of the regional customs directorates 
and the customs -houses in whose operating areas check -points are located, with a substantiation of 
the need for inclusion in such list, and also with account being taken of the capacity (designed and 
actual) of the appropriate equipment, and the availability of the necessary technological premises 
(areas) (with layouts attached thereto) envisaged by the provisions established by the Commis sion 
as governing the arrangement of a dual -channel system in the places of movement of goods across 
the customs border of the Union.  
3. A natural person's crossing the line of entry (drive -in) in the green channel or the line of start of 
customs operation s without the filing of a passenger customs declaration shall be deemed the natural 
person's declaration on the lack of the goods subject to declaring for customs purposes.  
Article 190 . The Customs Operations Carried Out in Respect of Goods for Personal Us e 
1. In the cases envisaged by the Government of the Russian Federation customs operations in 
respect of goods for personal use when they are carried by rail may be effectuated en route of 
passenger trains.  
2. While travelling across the customs border of the Union by road or rail a natural person has the 
right to carry out customs operations in respect of the goods for personal use he is moving without 
leaving the vehicle, if it is envisaged by the scheme of organisation of the passage of persons, 
vehicles  and goods at check -points on the State Border of the Russian Federation.  
3. On a demand of the customs body's official the natural person shall leave the vehicle.  
4. In the cases envisaged by the Commission, or in as much as it concerns the issues not reg ulated 
by the Commission the procedure for realisation of customs operations in respect of the goods for 
personal use moved across the customs border of the Union, or of the vehicles for personal use 
temporarily imported into the customs territory of the U nion, the clearance of such goods and the 
reflection of the fact of their being recognised as not being under customs control shall be defined 
by the federal executive body carrying out the functions of control and supervision in the sphere of 
customs affa irs. 
5. Given the observance of the conditions defined by the Commission, relief shall be granted from 
the duty to pay customs payments on the motor vehicle and the motorcycle and the trailers for a 
motor vehicle or a motorcycle (imported by a natural pers on who is deemed to have relocated for 
permanent residence to a member state of the Union or who has received the status of refugee, 
forced migrant in accordance with the legislation of a member state of the Union.  G/VAL/N/1/RUS/4  
 
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  6. In this case, for the purposes of getting relief from the duty to pay customs payments the motor 
vehicle or the motorcycle and the trailer for a motor vehicle or a motorcycle have to be under the 
ownership and be registered for the natural person deemed t o have relocated for permanent 
residence to the member state of the Union or to have received the status of refugee or forced 
migrant in the country of previous residence at least 12 months before the date of issue of the 
document acknowledging that such n atural person has been recognised as having relocated for 
permanent residence to the member state of the Union or as having received the status of refugee 
or forced migrant in accordance with the legislation of a member state of the Union.  
7. For the purpo ses of realisation of the powers to exercise control over the temporary import of 
vehicles for personal use the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs may define a procedure for exercis e of control over the 
observance of the term of temporary import of vehicles for personal use.  
Article 191 . The Temporary Storage of Goods for Personal Use  
1. The temporary storage of goods for personal use shall be effectuated in the procedure and on the 
terms which are established by Chapter 16 and Article 259 of the Code of the Union.  
2. The places of temporary storage of goods for personal use are defined b y Article 90 of this Federal 
Law. 
3. The putting of goods for personal use in the places of their temporary storage by the foreign 
natural person that has imported such goods, and intends to relocate for permanent residence to 
the Russian Federation, to re ceive the status of refugee or forced migrant in accordance with the 
legislation of the Russian Federation shall be confirmed by this person in the procedure established 
by the federal executive body carrying out the functions of control and supervision in  the sphere of 
customs affairs.  
Article 192 . Declaring the Goods for Personal Use for Customs Purposes  
1. The procedure for filing a passenger customs declaration, in particular with the use of the 
information system in respect of goods for personal use sh all be defined by the federal executive 
body carrying out the functions of state policy elaboration and normative legal regulation in the 
sphere of customs affairs.  
2. The procedure for registration or refusal registration of a passenger customs declaratio n shall be 
defined by the federal executive body carrying out the functions of state policy elaboration and 
normative legal regulation in the sphere of customs affairs.  
3. The federal executive body carrying out the functions of state policy elaboration an d normative 
legal regulation in the sphere of customs affairs shall establish the requirements applicable to the 
persons that declare the goods delivered to the addresses of natural persons as express cargoes.  
Article 193 . The Temporary Import and the Temp orary Export of Goods  
for Personal Use by Natural Persons  
1. In the event of re -import of the goods which have been earlier exported from the customs territory 
of the Union the person's confirmation to the customs body of the fact that he is re -importing the 
same goods which have been earlier exported, if their identification envisaged by Item 2 of 
Article  265 of the Code of the Union is not available, shall be effectuated in respect of the goods 
imported with a surplus over the value, weight and/or quanti ty rates of import without the payment 
of customs duties and taxes by means of provision to the customs body of the documents and 
information which can be used to confirm said circumstance.  
2. The following may be imported with relief from the duty to pay customs duties and taxes 
irrespective of the value and weight: the second -hand goods for personal use imported in 
accompanied or unaccompanied luggage for the period of stay on the territory of the Russian 
Federation by the foreign specialists who have rec eived a permission to work on the territory of the 
Russian Federation in the procedure envisaged the legislation of the Russian Federation.  G/VAL/N/1/RUS/4  
 
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  3. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs has the right to limit the categories of the foreign 
natural persons who have received a permission to work in the Russian Federation who have the 
right to import second -hand goods for personal use for the period of stay on  the territory of the 
Russian Federation as exempt from customs payments, and/or the categories of goods which may 
be imported by such persons as exempt from customs payments.  
4. In the event of a breach of the conditions for temporary import of goods for personal use the duty 
to pay customs duties and taxes shall come into being solidarily for the persons which have acquired 
for ownership or for possession the goods in respect of which the conditions for temporary import 
have been violated.  
5. The executio n of the duty to pay customs duties and taxes shall be secured in the event of 
temporary import into the Russian Federation by a natural person not having permanent residence 
in a member state of the Union:  
1)  of the second and subsequent vehicles for per sonal use which have been registered in in 
foreign states if the vehicle for personal use that has been earlier imported by that person 
into the customs territory of the Union is under customs control;  
2)  of a vehicle for personal use which has been regis tered in a foreign state and belongs by the 
right of ownership to a natural person or a legal entity which already owns the vehicles for 
personal use which have been earlier imported into the customs territory of the Union and are 
under customs control.  
6. For the purposes of application of Part 5 of this article the second and subsequent vehicles for 
personal use means vehicles for personal use of the same type (a motor vehicle and a motorcycle a 
trailer for a motor vehicle or a motorcycle, a water vessel or aircraft) as the vehicle for personal use 
that was earlier temporarily imported and has not been exported from the customs territory of the 
Union.  
Article 194 . Charging Customs Payments on Goods for Personal Use  
1. The procedure for charging customs payments on goods for personal use is established by Articles 
266, 268 -270 of the Code of the Union.  
2. In the cases defined by the Commission the Government of the Russian Federation has the right 
to establish:  
1)  additional or more strict in comparison with those defined by the Commission terms for import 
into the customs territory of the Union of goods for personal use as exempt from customs 
duties and taxes, and/or restrictions - other than those defined by the Commi ssion - on the 
use and/or disposal of goods for personal use imported as exempt from customs duties and 
taxes;  
2)  the rates of import of the goods for personal use moved in accompanied and/or 
unaccompanied luggage by mode of transport other than air or on  foot, without the payment 
of customs duties and taxes;  
3) the rates of import of the goods for personal use delivered by a carrier to the address of a 
natural person without the payment of customs duties and taxes;  
4)  the rates of import of the goods for  personal use sent by international post into the customs 
territory of the Union to the address of one consignee being a natural person without the 
payment of customs duties and taxes.  
3. Customs duties and taxes on the goods for personal use (except for v ehicles for personal use) 
acquired by a natural person within the framework of international electronic trade and delivered to 
the address of such person as express cargoes may be paid by the person which delivers such goods, 
on behalf of and on instructio ns of the natural person being the acquirer of the goods.  
4. The requirements applicable to the person that delivers goods as express cargoes shall be defined 
by the federal executive body carrying out the functions of state policy elaboration and normativ e 
legal regulation in the sphere of customs affairs.  G/VAL/N/1/RUS/4  
 
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  If the goods for personal use (except for the goods imported in accompanied luggage) imported by 
a citizen of the Russian Federation are subject to clearance on the condition that customs duties and 
taxes are paid such the person shall provide the customs body with information on the taxpayer 
identification number assigned thereto in accordance with the legislation of the Russian Federation 
on taxes and fees.  
Article 195 . The Import and Export of Goods by  the Various Categories of Foreign Persons  
The import into the Russian Federation and the export from the Russian Federation of goods for 
personal use by the certain categories natural persons which enjoy preferences and/or immunities 
in accordance with in ternational treaties of the Russian Federation shall be effectuated in accordance 
with Chapter 42 of the Code of the Union, with account being taken of the provisions of Chapter 37 
of the Code of the Union.  
Chapter 36. Details of the Procedure and Terms fo r the Movement of International 
Carriage Vehicles Across the Customs Border of the Union  
Article 196 . General Provisions on the Procedure and Terms for the Movement of International 
Carriage Vehicles Across the Customs Border of the Union  
General provisions on the procedure and term for the movement of international carriage vehicles 
across the customs border of the Union are defined by Article 272 of the Code of the Union.  
Article 197 . Terms for the Stay and Use of Temporarily Imported Internation al Carriage Vehicles 
on the Customs Territory of the Union  
1. Terms for the stay and use of temporarily imported international carriage vehicles on the customs 
territory of the Union are defined Article 275 of the Code of the Union.  
2. Railway internationa l carriage vehicles and/or the rail -transported containers mentioned in Item  5 
of Article 275 of the Code of the Union may be used on the one -off basis for internal carriage on the 
territory of the Russian Federation.  
3. The provision of information to cus toms bodies by railway carriers on the location of a temporarily 
imported railway international carriage vehicle and/or rail -transported containers, in particular those 
used for internal carriage in accordance with Item 5 of Article 275 of the Code of the Union, shall be 
done with the use an information systems in the procedure defined by the federal executive body 
carrying out the functions of state policy elaboration and normative legal regulation in the sphere of 
customs affairs within the term determine d as three working day per 50 units of railway international 
carriage vehicles.  
Article 198 . Terms for the Use of Temporarily Exported International Carriage Vehicles outside the 
Customs Territory of the Union  
1. The terms for using temporarily exported in ternational carriage vehicles outside the customs 
territory of the Union are defined Article 277 of the Code of the Union.  
2. The application for realisation of operations that is envisaged by Item 4 of Article 277 of the Code 
of the Union shall be filed w ith the customs body that has placed the goods under the customs 
procedure of temporary import (admission). The filing of said application with other customs bodies 
is prohibited.  
3. The form, structure and format of such application in the form of an elec tronic document, the 
procedure for filling it in, for amending it, and also the procedure for carrying out the customs 
operations connected with the filing, registration, and refusal to register such application, in as much 
as it concerns the issues not re gulated by the Commission, shall be defined by the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs.  G/VAL/N/1/RUS/4  
 
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  Article 199 . Declaring for Customs Purposes and Clearing International Carriage Vehicles  
1. The procedure for declaring for customs purposes and clearing international carriage vehicles is 
defined by Article 278 of the Code of the Union.  
2. The carrier shall act as the declarant of international carriage vehicles.  
3. On behalf of the carrier the  customs operations connected with the declaring for customs purposes 
of international carriage vehicles (except for motor vehicles) may be carried out by the customs 
representative or other persons acting on the carrier's instructions.  
4. A declaration co ncerning a vehicle shall be filed within three hours from the time of the notice of 
arrival of the goods in the customs territory of the Union, except for the case specified in Part 5 of 
this article.  
5. In the event of arrival of the goods into the custom s territory of the Union by rail a declaration 
concerning the vehicle shall be filed within seven hours from the time of the notice of arrival of the 
of goods in the customs territory of the Union.  
6. Once an inquiry asking for extension of the term of tem porary import of international carriage 
vehicles is received after the expiry of the term established by for temporary import no extension of 
the term of temporary import shall be granted, except as otherwise envisaged by the Commission.  
7. The date and ti me of filing of a declaration concerning a vehicle shall be registered in the book of 
declarations concerning vehicles, in particular with the use of the information systems of the customs 
bodies.  
8. The form of the book of declarations concerning vehicles , the structure and the procedure for 
filling it in shall be defined by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
Chapter 37. Details of the Procedure and Conditions for Moving Stores  Across the 
Customs Border of the Union  
Article 200 . General Provisions on the Procedure and Terms for Moving Stores Across the Customs 
Border of the Union  
1. General provisions on the procedure and terms for movement of stores across the customs border 
of the Union are established by Article 281 of the Code of the Union.  
2. The declaring and clearing as stores of the foreign goods placed under the customs procedure of 
duty-free trade for exportation from the customs territory of the Union in trains are pro hibited.  
Article 201 . Using Stores  
1. On the customs body's permission the stores kept aboard water vessels and aircraft or in trains 
may be temporarily unloaded, transferred to other carriers to other water vessels and aircraft or 
other trains which perform the international carriage of carg oes, passengers and/or luggage, given 
the observance of the terms envisaged by this chapter.  
2. The customs body's permission shall be issued on the carrier's application filed with the customs 
body in the form of an electronic document or a document on a paper medium (hereinafter referred 
to as an application for unloading (transferring) stores).  
3. The application for unloading (transferring) stores shall contain information on:  
1)  the denomination, quantity and location of the stores;  
2)  the date, time  and would -be actions involving the stores;  
3)  the carrier to which the stores are transferred.  G/VAL/N/1/RUS/4  
 
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  4. Attached to the application shall be the documents confirming the observance of the condition 
established by Part 7 of this article.  
5. The customs body sha ll consider the application for unloading (transferring) stores within one 
working day. The customs body's decision shall be sent to the carrier in the form of an electronic 
document or a document on a paper medium.  
6. In the following cases the customs bo dy has the right to refuse issuing a permission to unload 
(transfer) stores:  
1)  the application for transferring temporarily imported goods to other carriers for possession 
and use does not contain the information envisaged by Part 3 of this article;  
2)  the terms established by Part 7 of this article are not observed;  
3) the application for unloading (transferring) stores is filed with a customs body other than the 
one to which the stores kept in the international carriage vehicle (aboard a water vessel o r 
aircraft or in a train) that arrived in the customs territory of the Union have been declared for 
customs purposes.  
7. The transfer of stores to other carriers to other water vessels and aircraft or other trains 
performing the international carriage of c argoes, passengers and/or luggage is allowed if these 
carriers undertake to further observe the terms for use of stores which are established by Chapter  39 
of the Code of the Union, and a consent of the declarant of the stores to the transfer thereof is 
available.  
8. The carriers to which stores are transferred enjoy the rights and bear the duty to use the stores 
which are established by Chapter 39 of the Code of the Union and the legislation of the 
Russian  Federation on customs regulation from the date of the customs body's decision on unloading 
(transferring) the stores.  
9. The forms, formats and structures of an application for unloading (transferring) stores, of the 
customs body's decision on permission or refusal to allow to unload (transfer) of stores shall be 
defined by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
Chapter 38. Details of the Procedure and Terms for the Movement of International Post 
Items and the Goods Sent In Them ac ross the Customs Border of the Union  
Article 202 . Details of the Dispatch of Goods by International Post  
1. The import into the Russian Federation and the export from the Russian Federation of goods by 
international post shall be effectuated in accordance with Chapter 40 of the Code of the Union, 
international treaties and acts in the sphere of customs regulation.  
2. An appointed post operator shall provide information to the customs body about the personal 
identity document of the natural person being the consignee of the goods for personal use sent by 
international post.  
3. The procedure for and the form of provision of the information specified in Part 2 of this article 
shall be defined by the federal executive body carrying out the functions of state pol icy elaboration 
and normative legal regulation in the sphere of customs affairs by agreement with the federal 
executive body carrying out the functions of state policy elaboration and implementation and 
normative legal regulation in the sphere of informati on technologies.  
4. The format and structure for provision of the information specified in Part 2 of this article shall be 
defined by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
  G/VAL/N/1/RUS/4  
 
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  Article 203 . Details of the Realisation of Customs Operations in Respect of International Post Items 
and of the Goods Sent by International Post  
1. Customs operations in respect of the goods sent by international post shall be carried out by the 
customs bo dies in the places established by Item 4 of Article 286 of the Code of the Union.  
2. The places of international postal exchange which are postal facilities shall be designated by the 
federal executive body carrying out the functions of state policy elabor ation and normative legal 
regulation in the sphere of customs affairs jointly with the federal executive body carrying out the 
functions of state policy elaboration and implementation and normative legal regulation in the sphere 
of postal communications.  
3. The procedure for the customs bodies to carry out customs operations in respect of the goods 
sent by international post to the Russian Federation or from the Russian Federation, in particular by 
means of the information systems of the customs bodies with  the participation or without the 
participation of customs bodies' officials, and also the procedure for an appointed post operator to 
provide preliminary information concerning international post items (if any) shall be defined until 
the establishment the reof by the Commission by the federal executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs affairs.  
4. The declaring for customs purposes of the goods for personal use sent by interna tional post shall 
take place in accordance with Item 3 of Article 260 of the Code of the Union and acts constituting 
the law of the Union.  
5. When the documents envisaged by acts of the Universal Postal Union are used in keeping with 
Item 8 of Article 286 of the Code of the Union as a passenger customs declaration then such 
documents and other documents which accompany international post items (if any) shall comprise 
the information required for clearance of the goods for personal use.  
6. The following shal l act as the declarants of the goods sent by international post: the persons 
mentioned in Subitem 3 of Item 14 and Item 15 of Article 260 of the Code of the Union, or when 
the goods are declared with the use of a passenger customs declaration the person be ing the 
consignee of the goods for personal use sent by international post.  
7. The declaring for customs purposes of the goods for personal use sent by international post as 
exported from the customs territory of the Union shall be effectuated before they get delivered to 
the appointed post operator for dispatch.  
8. In the following cases the documents which are envisaged by acts of the Universal Postal Union 
and accompany international post items may be used as a declaration concerning goods when the 
goods declared for customs purposes are sent by international post  in accordance with the customs 
procedure of export, and also in accordance with the customs procedure of re -import for the goods 
which are exported from the customs territory of the Union by international post and have not been 
delivered to the consignees : 
1)  customs duties and taxes are not payable on such goods;  
2)  such goods are not subject to established by bans and restrictions or domestic market 
protection measures.  
9. Other cases and terms for the use of such documents as a declaration concerning goods shall be 
defined by the federal executive body carrying out the functions of state policy elaboration and 
normative legal regulation in the sphere of customs affairs.  
10. If the documents which are envisaged by acts of the Universal Postal Union and accompany 
international post items are used as a declaration concerning the goods or a passenger customs 
declaration then information on the sent goods that is provided in electronic form by the appointed 
post operator and containing the information subjec t to indication in the declaration concerning 
goods or in the passenger customs declaration may be used as an electronic kind of such declaration 
concerning the goods or of the passenger customs declaration. The procedure for and the form for 
provision of such information shall be defined by the federal executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs affairs.  G/VAL/N/1/RUS/4  
 
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  11. The clearance of the goods sent by international post shall be effec tuated by the customs body, 
given the observance of the terms listed in Item 1 of Article 118 of the Code of the Union, or for the 
goods for personal use in Items 2 and 3 of Article 262 of the Code of the Union.  
12. The customs operations connected with th e clearance of the goods sent by international post 
shall be carried out by the customs body within the term envisaged by Article 119 of the Code of 
the Union, and in the procedure defined by the Commission, or in as much as it concerns the issues 
not regu lated by the Commission, in the procedure established by the federal executive body 
carrying out the functions of state policy elaboration and normative legal regulation in the sphere of 
customs affairs.  
13. The procedure for entry of annotations on the ca ncellation of the clearance of goods, on the 
clearance of, or about the refusal to give clearance to goods shall be defined by the federal executive 
body carrying out the functions of state policy elaboration and normative legal regulation in the 
sphere of  customs affairs until the relevant legal relations get regulated by international treaties and 
acts in the sphere of customs regulation.  
14. Given the availability of interaction of the information system of the customs body and the 
information system of the appointed post operator the customs body shall notify before long in 
electronic form the appointed post operator about the clearance of the goods, but before or within 
one hour from the time of the decision.  
15. The payment in cash of customs payments on the goods for personal use sent by international 
post may be effectuated at post organisations only if the post organisations have electronic payment 
facilities, and the possibility of sending information via electronic communication channels about the 
customs payments made, and the details of the personal identity documents of the payers to the 
payment system of the customs payment operator.  
16. Customs duties and taxes on the goods for personal use which are acquired by a natural person 
within the fram ework of international electronic trade as sent to the address of such person by 
international post may be paid by the appointed post operator on behalf and on instructions of the 
natural person being the acquirer of the goods.  
17. The requirements applica ble to appointed post operators, and the terms for realisation of the 
operations of paying customs duties and taxes specified in Part 16 of this article shall be defined by 
the federal executive body carrying out the functions of state policy elaboration a nd normative legal 
regulation in the sphere of customs affairs.  
Chapter 39. Details of the Procedure and Terms for the Movement Across the Customs 
Border of the Union of the Goods Moved by Pipeline or Electricity Transmission Line  
Article 204 . Details of t he Declaring for Customs Purposes of the Goods Moved by Pipeline  
1. When goods are imported into the customs territory of the Union and/or into the Russian 
Federation, and they are exported from the customs territory of the Union and/or from the Russian 
Federation by pipeline it is allowed to use temporary periodical declaring for customs purposes in 
respect of them in accordance with Article 102 of this Federal Law, with account being taken of the 
details envisaged by this article.  
2. In a temporary customs declaration it is allowed to declare information on the basis of the intent 
to import or export a rough quantity of goods within the period declared by the declarant - not 
exceeding the effective term of the foreign -trade, the condi tional customs value (evaluation) 
assessed according to the quantity of goods planned for being imported into the customs territory 
of the Union and/or into the Russian Federation or exported from the customs territory of the Union 
and/or from the Russian Federation, their consumer properties and/or the procedure envisaged by 
the terms of the foreign -trade contract for setting the price of said goods as of the date of filing of 
the temporary customs declaration.  
3. It is allowed to file one temporary custom s declaration in respect of the goods imported or 
exported by one and the same person that moves the goods in accordance with the terms of one G/VAL/N/1/RUS/4  
 
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  customs procedure within the framework of execution of the obligations under several foreign -trade 
contracts (in particular according to different terms for delivery, pricing and payment).  
4. A temporary customs declaration shall be filed by a declarant for a period not exceeding three 
calendar months, or 12 calendar months for natural gas.  
5. If within the period sp ecified in the temporary customs declaration a change takes place in the 
quantity of goods specified in the temporary customs declaration that has been accepted by the 
customs body it is allowed to file an additional temporary customs declaration before th e 
commencement of the movement of the goods declared in the additional temporary customs 
declaration.  
6. The export of goods within the period specified in a temporary customs declaration in a quantity 
exceeding the total quantity of goods declared in the temporary customs declaration without the 
filing of an additional temporary customs declaration is prohibited.  
7. The declarant shall file one or several appropriately completed full customs declarations in respect 
of the goods imported or exported for eac h calendar month of delivery of the goods. The full customs 
declaration shall be filed before or on the 20th day of the month following the calendar month of 
delivery of the goods. On a substantiated application of the declarant the customs body shall exte nd 
the term for filing a full customs declaration by up to 90 days. This term shall be counted from the 
day following the date of expiry of the term for filing a full customs declaration. The prolongation of 
the term for filing a full customs declaration s hall not extend the term for payment of the payable 
amounts of customs duties and taxes.  
8. If within a calendar month the goods declared for import or export in a temporary customs 
declaration are not imported or are not exported actually the declarant sh all notify the customs body 
about it in writing or electronic form before the expiry of the term for filing a full customs declaration.  
9. The format and structure of the electronic form of the notice specified in Part 8 of this article shall 
be establishe d by the federal executive body carrying out the functions of control and supervision in 
the sphere of customs affairs.  
10. Customs duties shall be paid on the goods exported from the customs territory of the Union 
and/or from the Russian Federation for ea ch calendar month of delivery.  
11. If a temporary or an additional temporary customs declaration is filed export customs duties 
shall be calculated at the rates effective as of the date of registration of the temporary customs 
declaration if a full customs declaration is filed, or if the t erm for filing a full customs declaration is 
extended at the rates effective as of the 15th day of the month of delivery of the goods.  
12. At least 50 per cent of the sum of the export customs duties computed on the basis of the data 
available in a tempora ry customs declaration shall be paid before or on the 20th day of the month 
preceding each calendar month of delivery. If the temporary customs declaration indicates a period 
exceeding one calendar month the calculation of the sum of export customs duties shall be based 
on the quantity of the goods, pro rata to the relevant one calendar month of delivery.  
13. If a temporary customs declaration indicates a period not exceeding one calendar month, and 
such declaration is filed after the 20th day of the month preceding the month of delivery the full 
sum of the export customs duties computed on the basis of the data concerning the goods provided 
in said temporary customs declaration shall be paid simultaneously with the filing of the temporary 
customs declaratio n. 
14. If a temporary customs declaration indicates a period of time exceeding one calendar month, 
and such declaration is filed after the 20th day of the month preceding the month of delivery, but 
before or on the 20th day of the month of delivery then si multaneously with the filing of the 
temporary customs declaration the full sum of the export customs duties payable for the first 
calendar month of delivery shall be paid. If such temporary customs declaration is filed after the 
20th day of the month of de livery then simultaneously with the filing of the declaration the full sum 
of the export customs duties payable for the first and second calendar months shall be paid. 
The calculation of the sum of the export customs duties payable for each calendar month of delivery, G/VAL/N/1/RUS/4  
 
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  and also the payment of export customs duties for the subsequent calendar months of the declared 
period shall be done by the rules established by Part 12 of this article.  
15. In the event of filing of an additional temporary customs declaratio n export customs duties shall 
be paid by the rules established by Parts 12 and/or 13, 14 of this article. In this case, the declaring 
of information in the additional temporary customs declaration shall be done on the basis of the 
procedure envisaged by th e terms of the foreign -trade contract for setting the price of the goods 
and the official exchange rate of a foreign currency to the rouble of the Russian Federation 
established by the Central Bank of the Russian Federation which are effective as of the da te of 
registration of the temporary customs declaration.  
16. Before or on the 20th day of the month following each calendar month of delivery the remaining 
part of sum of export customs duties that is computed according to the adjusted data concerning 
the exported goods shall be paid. As this is being done, one shall apply the official exchange rate of 
the foreign currency to the rouble of the Russian Federation established by the Central Bank of the 
Russian Federation effective as of the date of registrati on of the temporary declaration concerning 
the goods. The calculation of export customs duties on the basis of the customs value and/or the 
quantity declared in the full declaration concerning the goods which turned out to be increased as 
compared with tho se provided in the temporary customs declaration or on the basis of which export 
customs duties have been paid in connection with the extension of the term for filing a full customs 
declaration in accordance with Part 7 of this article shall not be conside red a wrongdoing and shall 
not cause the payment of penalties, interest and/or being held accountable on administrative lines, 
if the rule established by Part 6 of this article is not violated.  
17. If the term for filing a full customs declaration is exten ded in accordance with Part 7 of this 
article export customs duties shall be paid by the declarant on the basis of the data he has as of the 
time of payment about the goods. The declaring of the data about the goods to be used to pay 
export customs duties when the term for filing a full customs declaration has been extended, and 
the calculation of the sum of export customs duties shall be done by the declarant in the application 
for acceptance of advance payments to set off the execution of the duty to pay customs duties, 
taxes, safeguard, anti -dumping and countervailing duties.  
18. The duty to pay import customs duties, taxes, safeguard, anti -dumping and countervailing duties 
on the goods moved by pipeline shall come into being for the declarant from the ti me registration 
by the customs body of the temporary customs declaration or the full customs declaration.  
19. The duty to pay import customs duties, taxes, safeguard, anti -dumping and countervailing duties 
on the goods moved by pipeline is terminated for t he declarant in the cases established by Item 2 
of Article 54 and Item 2 of Article 72 of the Code of the Union.  
20. If a temporary customs declaration indicates a period exceeding one calendar month then the 
calculation of the sum of import customs duties , taxes, safeguard, anti -dumping and countervailing 
duties shall be done on the basis of the information declared in the temporary customs declaration 
in respect of the quantity of goods pro rata to the relevant one calendar month of delivery. The 
amounts of the import customs duties, taxes, safeguard, anti -dumping and countervailing duties 
payable for the first calendar month of delivery shall be paid before the clearance of the goods in 
accordance with the temporary customs declaration. Import customs dut ies, taxes, safeguard, anti -
dumping and countervailing duties for the subsequent calendar months of the declared period shall 
be done before or on the 20th day of the month preceding each calendar month of delivery.  
21. For the purposes of calculation and payment of customs duties, taxes, safeguard, anti -dumping 
and countervailing duties one shall apply the rates of the import customs duties, taxes, safeguard, 
anti-dumping and countervailing duties effective as of the date of registration of the temporary 
customs declaration by the customs body.  
22. Adjusted information about the goods imported for each calendar month of delivery shall be 
provided to the customs body by means of filing a full customs declaration before or on the 20th 
day of the month followi ng each calendar month of delivery. If the amounts of payable customs 
duties, taxes, safeguard, anti -dumping and countervailing duties get increased as a result of 
adjustment of data the additional payment of the amounts shall take place simultaneously wit h the 
filing of the full customs declaration. In said case no penalties shall accrue.  G/VAL/N/1/RUS/4  
 
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  23. The extension of the term for filing a full customs declaration shall be effectuated in the 
procedure established by Part 7 of this article.  
24. If the amounts of the  customs duties, taxes, safeguard, anti -dumping and countervailing duties 
paid for a calendar month of delivery on the basis of the information declared in a temporary and 
an additional temporary customs declaration exceed the amounts of the customs duties , taxes, 
safeguard, anti -dumping and countervailing duties payable as a result of adjustment of data in the 
full customs declarations filed in accordance with Part 7 or 22 of this article, and also if within a 
calendar month goods were not imported or not exported the refund of the amounts of the customs 
duties, taxes, safeguard, anti -dumping and countervailing duties in as much as it concerns the 
surplus shall be done in the procedure established by Chapter 11 of this Federal Law.  
25. If goods are moved by  pipeline:  
1)  bans and restrictions are applicable as of the date of registration of the temporary customs 
declaration;  
2)  if at the filing of a full declaration concerning goods for the purposes of calculation of customs 
duties and taxes, customs fees a nd other payments for the collection of which the customs 
bodies are responsible, in particular for assessment of the customs value of goods and the 
declaration of the statistical value of goods it is required to translate a foreign currency one 
shall use the official exchange rate of the foreign currency to the rouble of the Russian 
Federation established by the Central Bank of the Russian Federation as of the date of 
registration of the temporary customs declaration by the customs body.  
26. In the event o f declaring for customs purposes of the natural gas moved by pipeline the following 
shall be used to confirm the quantity and quality thereof: certificates of actual deliveries of the goods 
drawn up on the basis of the readings of the meters located in the  places designated by the terms 
of the foreign -trade contracts under which such movement takes place.  
27. The natural gas quantity delivered in the first day of the calendar month following the calendar 
month of delivery of the goods, for the purposes of t his article shall be deemed delivered within a 
calendar month of delivery of the goods, provided the aggregate time of delivery of the goods within 
the first day of the calendar month of delivery of the goods and of the first day of the calendar month 
following it that is attributed to one calendar month of delivery of the goods for the purposes of 
declaring for customs purposes does not exceed 24 hours.  
28. The re -loading (transhipment) on the territory of the Russian Federation of the goods of the 
Union m oved by pipeline which are under customs control from the pipeline transport to other modes 
of transport or from other modes of transport to the pipeline transport is allowed without a 
permission of a customs body.  
29. On the declarant's application filed in the form of a document on a paper medium or an electronic 
document a registered full customs declaration concerning the goods which are exported or 
erroneously declared as exported may be withdrawn by him in the declarative procedure both before 
and aft er the taking of the customs body's decisions concerning that declaration, given the 
observance of the provisions of Paragraph 2 of Item 7 of Article 113 of the Code of the Union.  
30. If as of the time of filing of a temporary declaration concerning goods the declarant does not 
have certain information that has to be provided in such declaration then on the declarant's 
substantiated application and the customs body's permission it is admissible that said information 
be provided in the relevant full declarat ion concerning the goods.  
Article 205 . Details of the Declaring for Customs Purposes of the Goods Moved via Electricity 
Transmission Lines  
1. The declaring for customs purposes of the goods moved via electricity transmission lines 
(hereinafter referred to in this article as electricity) shall be done in accordance with Article 291 of 
the Code of the Union.  
2. The following is subject to declari ng: the actually imported and exported quantity of electricity 
and/or the electricity interchange balance as the algebraic sum of the amounts of electricity G/VAL/N/1/RUS/4  
 
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  interchanges in opposite directions via inter -state electricity transmission lines for each calenda r 
month. In the customs declaration(s) the quantity of imported or exported electricity shall be 
indicated for each calendar month as the electricity interchange balance (the algebraic sum of 
electricity interchanges in opposite directions via all operated  inter-state electricity transmission 
lines of all voltage classes adjusted by the value of the loss in electric grids available when electricity 
is moved) or as separately actually imported or exported quantity of electricity adjusted by the value 
of the loss in electric grids available when electricity is moved.  
3. By agreement with the federal executive body carrying out the functions of state policy elaboration 
and implementation and normative legal regulation in the sphere of the fuel and energy comple x 
the federal executive body carrying out the functions of state policy elaboration and normative legal 
regulation in the sphere of customs affairs shall establish a list of the details which are subject to 
provision to the customs bodies in respect of off -schedule (technological) electricity interchange 
balances due to the parallel operation of energy systems.  
4. In the event of declaring for customs purposes of the electricity exported from the customs 
territory of the Union it is allowed to use the readings of the meters located on adjacent territories 
and/or on the territories of foreign states in the places de signated in accordance with the terms of 
agreements on organisation of recording of electricity interchange concluded between the 
organisations responsible for the operation of inter -state electricity transmission lines and/or the 
keeping of record of the goods moved via inter -state electricity transmission lines.  
5. In the event of declaring for customs purposes of the electricity imported into the customs territory 
of the Union it is allowed to use the readings of the meters located on the territories of adjacent 
and/or other states in the places designated in accordance with the terms of agreements on 
organisation of recording of electricity interchanges concluded between the organisations responsible 
for the operation of inter -state electricity transmiss ion lines and/or the keeping record of the goods 
moved via inter -state electricity transmission lines.  
6. By agreement with federal executive body carrying out the functions of state policy elaboration 
and implementation and normative legal regulation in t he sphere of the fuel and energy complex 
the federal executive body carrying out the functions of state policy elaboration and normative legal 
regulation in the sphere of customs affairs shall establish the form of the application specified in 
Items 7 and 10 of Article 291 of the Code of the Union, and also a list of the details provided by the 
carrier in accordance with Item 10 of Article 291 of the Code of the Union.  
Article 206 . Securing the Execution of the Duty to Pay Customs Duties and Taxes  
When good s are moved by pipeline and electricity transmission lines the customs body has the right 
to demand that a security be provided for execution of the duty to pay customs duties and taxes:  
1)  if the declarant has been pursuing foreign economic activities fo r less than one year;  
2)  if within the term established by Part 19 of Article 73 of this Federal Law the declarant 
defaulted on executing the duty to pay customs duties and taxes and to make other payments 
for the collection of which the customs bodies ar e responsible;  
3)  if the declarant has judgements on cases of on administrative offences in the sphere of 
customs affairs under which he has not performed.  
Article 207 . Meters for Keeping Record of the Goods Moved by Pipeline  
and Electricity Transmission  Line 
1. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs jointly with the federal executive body carrying out 
the functions of state policy elaboration and im plementation and normative legal regulation in the 
sphere of the fuel and energy complex shall define for customs purposes a list of the technologically 
feasible places where meters are installed to keep record of the movement of the goods imported 
into th e Russian Federation and exported from the Russian Federation by pipeline and electricity 
transmission line.  
2. The procedure for applying (removing) means of identification to the meters intended to keep 
record of the goods moved by pipeline and electrici ty transmission line shall be defined by the federal G/VAL/N/1/RUS/4  
 
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  executive body carrying out the functions of control and supervision in the sphere of customs affairs 
jointly with the federal executive body carrying out the functions of state policy elaboration and 
implementation and normative legal regulation in the sphere of the fuel and energy complex.  
Article 208 . Details of the Application of the Customs Procedure of Customs Transit to the Goods 
Moved by Pipeline  
1. The declarant that has placed goods under the cu stoms procedure of customs transit by means 
of filing a temporary declaration concerning the goods in accordance with Article 204 of this Federal 
Law shall provide exact information on the goods moved by pipeline actually carried (transported) 
in accordanc e with the customs procedure of customs transit, within the term and in the procedure 
which are established by Part 7 of Article 204 of this Federal Law.  
2. The application of the customs procedure of customs transit to the foreign goods moved by 
pipeline which are carried (transported) via the territories of several member states of the Union 
shall be defined in accordance with an international treaty of the Russian Federation, or until the 
adoption of such international treaty by the federal executive bod y carrying out the functions of 
state policy elaboration and normative legal regulation in the sphere of customs affairs.  
Chapter 40. Details of the Procedure and Terms for the Movement Across the Customs 
Border of the Union of the Goods Carried from One P art of the Customs Territory of the 
Union to Another Part of the Customs Territory of the Union via the Territory of States 
Not Being Members of the Union, and/or by Sea  
Article 209 . General Provisions  
1. Details of the procedure and terms for the movement  across the customs border of the Union of 
the goods carried from one part of the customs territory of the Union to another part of the customs 
territory of the Union via the territories of the states not being members of the Union, and/or by sea 
are defin ed in Chapter 43 of the Code of the Union.  
2. The foreign goods imported into the Russian Federation and placed under the customs procedure 
of clearance for internal consumption with the application of exemption from import customs duties 
and taxes in accordance with a production sharing agreement in  the event of movement between 
the territory of the Russian Federation and the territories of artificial islands, plants and installations 
located outside the territory of the Russian Federation in respect of which the Russian Federation 
has exclusive juri sdiction are not subject to placement under other customs procedure and they shall 
be moved without the payment of customs duties and taxes and without the imposition of bans and 
restrictions, given the simultaneous observance of the following conditions:  
1)  the person that placed the goods under the customs procedure of clearance for internal 
consumption with the application of exemption from import customs duties and taxes in 
accordance with the production sharing agreement has sent a notice about such m ovement 
to the customs body that has cleared the moved goods in accordance with the customs 
procedure of clearance for internal consumption, and also to the customs body in whose 
operating zone the operations of movement of the goods take place;  
2)  the go ods are going to be moved by the aircraft and/or sea vessels which can more than once 
cross the State Border of the Russian Federation without undergoing border, customs and 
other types of control in the procedure established by the legislation of the Russ ian Federation;  
3)  the placement of the goods under the customs procedure of clearance for internal consumption 
with the application of exemption from import customs duties and taxes within the framework 
of the production sharing agreement and the operati ons of movement of the goods between 
the territory of the Russian Federation and the territories of artificial islands, plants, and 
installations located outside the territory of the Russian Federation in respect of which the 
Russian Federation has exclusi ve jurisdiction is going to take place within the operating zone 
of one regional customs directorate.  G/VAL/N/1/RUS/4  
 
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  Article 210 . Details of the Realisation of Customs Operations in Respect of the Goods Carried via 
the Territories of States Not Being Members of the Union , and/or by Sea without Being Placed 
under the Customs Procedure of Customs Transit  
The procedure for realisation of the customs operations connected with the departure from the 
customs territory of the Union of the goods of the Union specified in Subitem 3 of Item 5 and Item  6 
of Article 302 of the Code of the Union, and the arrival in the customs territory of the Union of the 
goods of the Union specified in Subitem 4 of Item 5 of Article 302 of the Code of the Union shall be 
defined by the federal executi ve body carrying out the functions of state policy elaboration and 
normative legal regulation in the sphere of customs affairs.  
Article 211 . Details of the Application of the Customs Procedure of Customs Transit to the Goods of 
the Union Carried from One P art of the Customs Territory of the Union to Another Part of the 
Customs Territory of the Union via the Territories of States Not Being Members of the Union, 
and/or by Sea  
In the event of placement under the customs procedure of customs transit on the terr itory of the 
Russian Federation of the goods of the Union carried from one part of the customs territory of the 
Union to another part of the customs territory of the Union via the territories of the states not being 
members of the Union, and/or by sea, by rail in goods wagons if the consignor and the consignee 
are one and the same legal entity, and also in postal, luggage (post and luggage) cars travelling as 
part of passenger trains the customs operations connected with the placement of said goods under 
the customs procedure of customs transit shall be carried out by the customs body in whose 
operating area the loading of the goods (or of the last lot of the goods in the event of simultaneous 
carriage of several lots of the goods) is done.  
Chapter 41. Impos ing a Ban on the Circulation of Certain Categories of Goods in the 
Russian Federation  
Article 212 . The Certain Categories of Goods on Whose Circulation in the Russian Federation a Ban 
May Be Imposed, and the Procedure for Application of That Ban  
1. The Gov ernment of the Russian Federation has the right to impose a ban on the circulation of the 
following categories of goods in the Russian Federation:  
1)  the goods on which customs duties were paid when they were imported into the customs 
territory of the Uni on at rates other than the rates established by the Uniform Customs Tariff 
of the Eurasian Economic Union, and/or which are subject to the rates of customs duties other 
than the rates established by the Uniform Customs Tariff of the Union;  
2)  the goods in  respect of which in accordance with the acts constituting the law of the Union a 
member state of the Union has assumed the obligation on the circulation and/or stay or use 
of such goods only on the territory of that state;  
3)  the goods in respect of whic h a member state of the Union, in particular in the cases defined 
by the acts constituting the law of the Union, use in trading with states not being members of 
the Union unilaterally applies tariff privileges, tariff preferences, tariff quotas and/or bans  and 
restrictions according to the rules that differ from the general rules established by the acts 
constituting the law of the Union, and/or the rules applied in the Russian Federation;  
4)  the goods in respect of which customs operations are carried out by the persons to which the 
certain special simplifications have been granted which are granted only on the territory of 
the member state of the Union that has concluded an international treaty with a state not 
being member of the Union on grant of such si mplifications, in particular on the basis of 
reciprocity;  
5)  the goods which are subject - when they were imported into the Russian Federation from the 
states not being members of the Union - only in the Russian Federation, in particular 
unilaterally, cus toms-tariff regulation measures and/or bans and restrictions, unless such 
customs -tariff regulation measures and/or bans and restrictions were observed when said 
goods were imported into the customs territory of the Union.  
2. The procedure for the use of a ban of the circulation in the Russian Federation of the certain 
categories of goods envisaged by this article, and also the procedure for disposal of such goods if G/VAL/N/1/RUS/4  
 
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  they get found in circulation in the Russian Federation shal l be defined by the Government of the 
Russian Federation simultaneously with the imposition of that ban.  
3. If the Government of the Russian Federation has imposed a ban on the circulation of certain 
categories of goods in the Russian Federation the person  specified in Subitem 11 or 17 of Item 1 of 
Article 2 of the Code of the Union has the right to receive information on clearance of goods in the 
member states of the Union in the procedure envisaged Parts 5 - 16 of Article 305 of this Federal 
Law. The cust oms body's lacking said information or a ban on the provision thereof to other persons 
in accordance with international treaties of the Russian Federation shall not serve as a ground 
relieving the person from the duty to observe the ban on the circulation of certain categories of 
goods in the Russian Federation established by in accordance with this chapter.  
Article 213 . The Federal Executive Bodies Authorised to Exercise Control and Supervision over the 
Observance of a Ban on the Circulation in the Russian  Federation of Certain Categories of Goods, 
and Also on the Disposal of Such Goods if They Are Found in Circulation in the Russian Federation  
The federal executive bodies authorised to exercise control and supervision over the observance of 
a ban on the ci rculation of certain categories of goods in the Russian Federation envisaged 
Article  212 of this Federal Law, and also over the disposal of such goods if they are found in 
circulation in the Russian Federation shall be defined by the Government of the Russ ian Federation 
simultaneously with the imposition of that ban.  
SECTION VI CONDUCTING CUSTOMS CONTROL  
Chapter 42. General Provisions on the Realisation of Customs Control  
Article 214 . Conducting Customs Control  
1. Customs control shall be carried out by the customs bodies in accordance with the Code of the 
Union.  
2. The procedure for conducting customs control with the application of the forms of customs control 
and/or the measures supporting the performance of cus toms control, in as much as it concerns the 
issues not regulated by the Code of the Union, or in the cases envisaged by it, shall be defined this 
Federal Law, or in as much as it concerns the issues not regulated the Code of the Union and this 
Federal Law or envisaged by this Federal Law, by the federal executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs affairs.  
3. The technologies (instructions) for application of the forms of custo ms control and the measures 
supporting the realisation of customs control, in particular in the form of administrative regulations, 
shall be established by the federal executive body carrying out the functions of control and 
supervision in the sphere of cu stoms affairs.  
4. For the purposes of checking the information confirming the fact of clearance of goods the customs 
bodies may carry out customs control in respect of the goods which are on the territory of the 
Russian Federation, if the customs bodies ha ve information according to which the goods have been 
imported into the customs territory of the Union and/or stay on the territory of the Russian 
Federation in breach of international treaties and acts in the sphere of customs regulation.  
5. The forms of customs control and the measures supporting the performance of customs control 
may be used by the customs bodies to ensure the observance of a ban on the circulation of certain 
categories of goods in the Russian Federation that is imposed in accordance wit h Article 212 of this 
Federal Law, and also to carry out other functions vested in the customs bodies in accordance with 
Article 254 of this Federal Law.  
6. While exercising customs control the customs bodies shall proceed from the principle of selectivity  
of objects of customs control, the forms of customs control and/or the measures supporting the 
realisation of customs control.  
7. While choosing the objects of customs control, the forms of customs control and/or the measures 
supporting the realisation of  customs control one shall use a risk management system.  G/VAL/N/1/RUS/4  
 
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  8. For the purposes of exercising customs control after the clearance of the goods, and also customs 
control in accordance with Parts 4 and 5 of this article the customs bodies may pick up objects fo r 
customs control without the elaboration and endorsement of risk profiles.  
9. The forms of reports, decisions, orders and other documents drawn up by the customs bodies in 
the event of realisation and on the results of completion of certain forms of custo ms control and the 
measures supporting the realisation of customs control in accordance with the Code of the Union 
and this Federal Law, the procedure for filling in these forms, amending such documents, and also 
the structure and format of such documents in the form of an electronic documents shall be 
established by the federal executive body carrying out the functions of control and supervision in 
the sphere of customs affairs except for cases when said powers have been vested in the Commission 
by the Cod e of the Union.  
10. If customs control is conducted after the clearance of goods, and also customs control is 
conducted in accordance with Parts 4 and 5 of this article the form of exchange of documents and/or 
information with persons (on a paper medium or  as electronic documents and/or information in 
electronic form) shall be defined by the customs body, with account being taken of the circumstances 
of application of the form of customs control and/or the measures supporting the performance of 
customs cont rol. 
Article 215 . Term for Completion of Customs Control in Respect of Activities of the Persons 
Included in Registers of the Persons Pursuing Activities in the Sphere of Customs Affairs, or the 
Register of Authorised Economic Operators  
The customs control  of activities of the persons included in registers of the persons pursuing activities 
in the sphere of customs affairs, or the register of authorised economic operators may be conducted 
during the period of their being included in such registers, and also  until the expiry of two years 
after their removal from such of the registers.  
Article 216 . Details of Customs Control after the Clearance of Goods in Respect of Conditionally 
Cleared Goods  
The federal executive body carrying out the functions of state pol icy elaboration and normative legal 
regulation in the sphere of customs affairs may establish the frequency of performance and other 
provisions governing the exercise of customs control after the clearance of goods in respect of the 
conditionally cleared g oods specified in Item 1 of Article 126 of the Code of the Union.  
Article 217 . Procedure for the Creation, Termination of Operation (Liquidation) and Marking of 
Customs Control Zones, and the Requirements Applicable to Them  
1. The places being customs cont rol zones shall be designated in accordance with Article 319 of the 
Code of the Union and this article.  
2. Customs control zones may be created along the State Border of the Russian Federation, at check -
points on the State Border of the Russian Federation,  in the places intended for customs operations, 
in the places of temporary storage of goods, of unloading and re -loading (transhipping) of goods, 
customs inspection and customs examination thereof, on parking lots for the vehicles which carry 
the goods whi ch are under customs control.  
3. Customs control zones may be permanent if:  
1)  if the possessor of the land plot, area of a body of water or premises intends to use said 
territories exclusively for the storage on them of the goods which are under customs control 
or for the performance of other customs operations involving such goods;  
2)  if certain areas of a territory or area of a body of water are predominantly used for carriage 
or storage of the goods which are under customs control or for performance of other customs 
operations in respect of said goods, and a restriction on the movement of such goods across 
the boundaries of customs control zones or a restriction on access to such goods is required 
for ensuring the observance of the law of the Union an d the legislation of the Russian 
Federation on customs regulation.  G/VAL/N/1/RUS/4  
 
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  4. A temporary customs control zone shall be created by a decision of the chief of a customs post or 
of the person authorised by him, or when customs control is carried out after the clearance of goods 
and in accordance with Parts 4 and 5 of Article 214 of t his Federal Law, by a decision of the chief of 
the customs body that conducts customs control, or of the person authorised by him. Said decision 
shall be made formal as an order of the chief of the customs body or of the person authorised by 
him, with an i ndication of the purpose of creation of the temporary customs control zone, the 
whereabouts of the temporary customs control zone, the effective term, the boundaries of the 
temporary customs control zone and the places for the crossing thereof by individua ls, goods and 
vehicles, and also the means of designation used.  
5. On a representation of the customs body in whose operating area the relevant plot of the territory 
of the Russian Federation is included the federal executive body carrying out the function s of control 
and supervision in the sphere of customs affairs shall designate the sections of the state border of 
the Russian Federation along which it is necessary to create customs control zones, and shall take 
a decision on the creation of such zones. T he decision on creation of customs control zones along 
the state border of the Russian Federation shall be made formal as a normative legal act of the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs agreed upon with the federal executive body in the sphere of security of the Russian 
Federation and the executive bodies of the constituent entities of the Russian Federation on whose 
territories said zones are created.  
6. On a land part of the territ ory of the Russian Federation a customs control zone along the state 
border of the Russian Federation may be created within a terrain strip of up to 30 kilometres wide 
off the line of the state border of the Russian Federation inland on the territory of th e Russian 
Federation. A decision on creation of a customs control zone within a terrain strip of up to 30 
kilometres wide off the line of the state border of the Russian Federation inland on the territory of 
the Russian Federation shall comprise the follow ing: 
1)  the location of the check -point;  
2)  the boundary of the customs control zone and of the place of crossing thereof by individuals, 
goods and vehicles.  
7. On sea, river and lake parts of the territory of the Russian Federation a customs control zon e 
along the State Border of the Russian Federation may be created respectively within the territorial 
sea of the Russian Federation, the Russian part of the waters of border rivers, lakes and other bodies 
of water, and also a terrain strip of up to 15 kilo metres wide off the coastline inland on the territory 
of the Russian Federation.  
8. Customs control zones along the State Border of the Russian Federation shall be marked on the 
limits thereof in the places of crossing with transport routes, in the places of crossing of the State 
Border of the Russian Federation by individuals, goods and vehicles with signs containing the white -
colour inscription "Customs Control Zone" against a green background manufactured according to 
the technical specifications and sta ndards defined for road information signs.  
9. A decision on creation of a customs control zone at the check -points on the state border of the 
Russian Federation established by and opened in accordance with the legislation of the Russian 
Federation shall be  taken by the chief of the customs -house in whose operating area the check -point 
is located. Such decision shall be made formal as an order of the chief of the customs -house agreed 
upon with the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs. The customs control zone created at the check -point on the state border 
of the Russian Federation shall include parts of territory (areas of bodies of water), buildings, 
structures, grounds where customs op erations, storage, unloading and re -loading (transhipment) 
take place in respect of the goods which are under customs control, the customs inspection and 
customs examination thereof, and parking lots for the vehicles carrying such goods are located.  
10. While defining the boundary of a customs control zone one shall take into account the opinion 
of the administration of the transport infrastructure facility within which the check -point is 
established by on the state border of the Russian Federation: of the head of a sea port authority, 
the chief of a basin state authority for inland water transport, airfield operator, the chief of a railway 
terminal (station). The opinion of the administration of the transport infrastructure facility drawn up 
in writing shal l be attached to the draft order of the chief of the customs -house on the creation of G/VAL/N/1/RUS/4  
 
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  the customs control zone sent for approval to the federal executive body carrying out the functions 
of control and supervision in the sphere of customs affairs.  
11. The o rder of the chief of the customs -house on the creation of a customs control zone at a check -
point shall comprise the following:  
1)  the location of the check -point;  
2)  the boundary of the customs control zone and the place of its crossing by individuals, goods 
and vehicles.  
12. An annex to the order of the chief of the customs -house on the creation of customs control zone 
at a check -point shall comprise a graphic image of the boundary and the area of said zone in the 
form of layouts or maps.  
13. Decisions on creation of customs control zones in other places shall be taken by the chief of the 
customs -house whose operating area includes the places and areas where customs control zones 
are created.  
14. The decision on creation of a customs control zone that is  envisaged by Part 13 of this article 
shall be made formal as an order of the chief of the customs -house that shall indicate the following:  
1)  the location of the customs control zone;  
2)  the boundary of the customs control zone and the place of it cross ing by individuals, goods 
and vehicles;  
3)  the means used to mark the boundary of the customs control zone.  
15. An annex to the order of the chief of the customs -house on the creation of a customs control 
zone mentioned in Part 14 of this article shall co mprise a graphic image of the boundary and area 
of the customs control zone in the form of layouts or maps.  
16. The boundary of a customs control zone shall be marked with rectangular -form signs with the 
white -colour inscription in Russian and English "Cus toms Control Zone" against a green background. 
Said signs shall serve as the main means of marking of the customs control zone.  
17. A customs control zone may be marked by the application of the inscription "Customs Control 
Zone" in Russian and English dir ectly on the fencing structures and walls of premises which make 
up the perimeter thereof. It is admissible that the inscription in English be substituted with an 
inscription in any other language that is appropriate for use when the specific customs contr ol zone 
is created.  
18. The marking of a customs control zone, except for a customs control zone created on the water 
area of the territorial sea or within its limits shall be done on the boundary of the customs control 
zone in the places of its crossing w ith transport routes, and also in the places of crossing of the 
boundary of the customs control zone by individuals, goods and vehicles. While marking the customs 
control zone one may additionally use billboards with information on the boundary thereof, ab out 
the established by places for crossing its boundary, a list of the persons having access to the customs 
control zone, the means of marking thereof and other circumstances connected with its operation. 
The boundary of a temporary customs control zone ma y be marked with a cordon tape, and also 
temporarily installed signs. As this is being done, it is allowed to use improvised materials and 
facilities.  
19. Customs control zones shall be liquidated in the cases of change of the location of the customs 
body,  closing down of the check -point on the State Border of the Russian Federation, change of the 
place of storage of goods which are under customs control, change of the location of the places for 
realisation of customs operations, unloading and re -loading (t ranshipping) of goods, the customs 
inspection and customs examination thereof, parking of the vehicles carrying the goods which are 
under customs control. A decision on liquidation of a customs control zone shall be made formal as 
an order of the customs b ody that has created such zone.  G/VAL/N/1/RUS/4  
 
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  20. A temporary customs control zone shall be liquidated upon the completion of the events which 
have served as ground for the creation thereof, or upon the expiry of the term of its operation 
specified in the customs body's  decision on the creation of the temporary customs control zone.  
21. The customs body after the liquidation of a customs control zone that has been located in its 
operating area shall take measures for removing the means of marking thereof and for informing 
persons concerned about its liquidation.  
22. In customs control zo nes, in particular those created along the state border of the Russian 
Federation within a five -kilometre zone off the state border of the Russian Federation the production 
and other economic activities connected with the carriage, unloading, re -loading (t ranshipment) and 
storage of the goods which are under customs control is allowed on the permission of the customs 
bodies and under their supervision for organising and servicing parking lots for the vehicles carrying 
such goods, servicing the legal entitie s and natural persons which move goods and vehicles across 
the state border of the Russian Federation, constructing and renovating the buildings and structures 
and their utility lines used to carry out customs operations, constructing and renovating the ro ads 
and access roads to check -points, the transport -engineering structures used to move goods and 
vehicles across the state border of the Russian Federation (in particular constructing motor vehicle 
parking lots, installing road fencing and road signs).  
23. The movement of goods, vehicles and individuals, in particular officials of state bodies, across 
the boundaries of customs control zones and within them shall be allowed on the permission of the 
customs bodies and under their supervision, except for the cases established by this Federal Law 
and other federal laws.  
24. The procedure for issuance (refusal to issue) the customs body's permission specified in Part 23 
of this article shall be established by the federal executive body carrying out the functions  of control 
and supervision in the sphere of customs affairs.  
25. Production and other economic activities pursued within customs control zones shall not pose 
obstacles for the unfettered work of the customs bodies' officials.  
26. Production and other econ omic activities within the customs control zones created at check -
points on the State Border of the Russian Federation shall be pursued, with account being taken of 
the security restrictions and requirements established by at check -points on the State Bord er of the 
Russian Federation in accordance with the provisions of the legislation of the Russian Federation on 
the State Border of the Russian Federation.  
27. A permission to pursue production and other economic activities in a customs control zone shall 
be issued by the chief of the customs body in whose operating area the customs control zone is 
created, on an application in writing of a person concerned.  
28. If a customs control zone has been created on the territory (on the water area) that belongs to 
persons by the right of ownership or that is leased the permission to pursue to pursue production 
and other economic activities specified in Part 27 of this article shall be issued, given the availability 
of a consent of the owner (possessor) of the territo ry (water area).  
29. An application for a permission to pursue production and other economic activities in a customs 
control zone shall comprise information on the type and character of the activity that is going to be 
pursued within the customs control zo ne, a list of the persons which are going to pursue such activity 
and information on the planned term for the pursuance of such activity.  
30. The chief of the customs body shall consider the application for a permission to pursue production 
and other econo mic activities in the customs control zone, and if the would -be activity complies with 
Parts 22, 25 and 26 of this article he shall append on the application the instructions "Production 
and other economic activities in the customs control zone are permitt ed until (date to be indicated)". 
In the event of refusal to issue a permission the instructions "Permission to pursue declared activities 
is denied" shall be appended on the application, with an indication of the reasons for the refusal.  G/VAL/N/1/RUS/4  
 
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  31. The original application for a permission to pursue production and other economic activities in 
the customs control zone shall be returned to the person concerned, and a copy of the application 
shall be kept in the customs body.  
32. The provisions of this article do no t extend to the creation of customs control zones in the 
structures, on the premises (the parts of premises) and/or on the open -air grounds (parts of open -
air grounds) of an authorised economic operator in accordance with Article 387 of this Federal Law.  
Article 218 . The Decision on the Results of Customs Control  
1. A decision shall be taken on the results of completion of customs control in the form of a check 
of customs and other documents and/or information in accordance with Part 2 of Article 226 of thi s 
Federal Law or a customs check in accordance with Part 28 of Article 237 of this Federal Law:  
1)  in the event of discovery of breaches of international treaties and acts in the sphere of customs 
regulation and/or of the legislation of the Russian Federa tion on customs regulation, unless 
the taking of other decisions is envisaged in said case by the Code of the Union;  
2)  in the event of establishment of the exact information about the goods in respect of which a 
decision has been earlier taken on the res ults of customs control that is envisaged by Item 8 
of Article 56, Item 5 of Article 72, Item 5 of Article 91, Item 4 of Article 97, Item 5 of 
Article  103, Item 6 of Article 153, Item 7 of Article 162, Item 9 of Article 208, Item 6 of 
Article  216, Item 10 of Article 279, Item 5 of Article 280, Item 5 of Article 284, Item 4 of 
Article 309 of the Code of the Union;  
3)  in the event of establishment of information about the goods distrained by customs bodies in 
accordance with Chapter 51 of the Code of the Uni on; 
4)  in the event of discovery of the goods subject to seizure in accordance with federal laws, acts 
of the President of the Russian Federation and the Government of the Russian Federation 
which are mentioned in Article 254 of this Federal Law within th e framework of performance 
of other functions vested in the customs bodies in accordance with Part 4 of Article 254 of this 
Federal Law.  
2. The form of a decision on the results of customs control, the procedure for filling it in, making 
amendments (addend a) to such decision, and also the structure and the format of a decision on the 
results of customs control in the form of an electronic document shall be established by the federal 
executive body carrying out the functions of control and supervision in the  sphere of customs affairs.  
Article 219 . The Gathering of Information by Customs Bodies on the Persons in Respect of Which 
Customs Control Is Exercised  
1. Customs bodies have the right to gather information about the persons in respect of whose goods, 
documents, structures, premises (part of premises), open -air grounds (parts of open -air grounds) 
and/or activities customs control is carried out, and their r epresentatives, in particular the pieces of 
information listed in Item 1 of Article 361 of the Code of the Union.  
2. The gathering of information on the persons specified in Part 1 of this article shall be done by the 
customs bodies in the course of custom s control, and by means receiving it from other state bodies 
of the member states of the Union.  
Article 220 . Inviting Officials of Other Federal Executive Bodies of the Russian Federation Carrying 
Out Functions of Control and Supervision and Their Territor ial Units for Participation in Customs 
Control  
Recruiting officials of other federal executive bodies of the Russian Federation carrying out the 
functions of control and supervision and of their territorial units for participation in customs control 
shall be done in the procedure defined by relevant federal laws, normative legal acts of the President 
of the Russian Federation, the Government of the Russian Federation, and also joint acts of the 
federal executive body carrying out the functions of state poli cy elaboration and normative legal 
regulation in the sphere of customs affairs, and the relevant federal executive bodies.  
  G/VAL/N/1/RUS/4  
 
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  Article 221 . The Interaction of Customs Bodies and Other State Bodies Exercising State Control 
(Supervision) on the State Border of  the Russian Federation  
1. The customs bodies shall carry out their functions on their own and in cooperation with other 
state bodies.  
2. In the course of customs and other types of state control (supervision) the one stop mechanism 
shall be realised by me ans of one -off submitting to the customs body by a carrier (in particular by 
a customs carrier), the person acting on his behalf, or other persons concerned of the documents 
and information required for exercising customs and other types of state control ( supervision), and 
supplying information by the customs bodies about the decisions taken according to the results of 
completion of such control (supervision).  
3. In the course of customs control in respect of the goods which are moved across the state borde r 
of the Russian Federation and are subject to the control exercised by other by state bodies exercising 
state control (supervision) on the state border of the Russian Federation the customs bodies shall 
ensure the general coordination of performance of su ch control within the scope of competence and 
powers established by this Federal Law, other federal laws, normative legal acts of the Government 
of the Russian Federation, in the following procedure:  
1)  the customs bodies shall check the availability and completeness of the documents and 
information which are provided by the carrier and other persons concerned and are required 
for exercise of control by other state bodies exercising state control (supervision) on the state 
border of the Russian Federation in respect of the goods moved across the state border of the 
Russian Federation;  
2)  the customs bodies shall provide information to other state bodies which exercise state control 
(supervision) on the state border of the Russian Federation about the goods  which have 
arrived for customs control and are subject to control by such bodies, unless said information 
has already been provided to them by the carrier or other person concerned in particular with 
the use of the electronic information systems of interd epartmental interaction;  
3)  when customs control is carried out in respect of the goods which are moved across the state 
border of the Russian Federation and are subject to the control exercised by other state bodies 
which exercise state control (supervis ion) on the state border of the Russian Federation the 
customs bodies shall take a decision on completing or on carrying out customs operations in 
respect of such goods after receiving a decision on the results of the control exercised by 
representatives o f said state bodies, in particular with the use of the electronic information 
systems of interdepartmental interaction.  
4. The customs bodies shall ensure the one -off mode of performance of the customs examination of 
the goods subject to the control exerci sed by the state bodies which exercise state control 
(supervision) on the state border of the Russian Federation, with the participation of officials of such 
bodies in the places designated for realisation of control.  
5. It is prohibited to allow the passa ge across the State Border of the Russian Federation of the 
goods in respect of which one of the state bodies exercising state control (supervision) on the state 
border of the Russian Federation with account being taken of the established by scope of compe tence 
has taken a decision on banning the importation thereof into the Russian Federation or exportation 
thereof from the Russian Federation.  
6. In accordance with this Federal Law and other federal laws the customs bodies have the right to 
allow the commi tting - under its control - of certain actions which fall within their competence by 
other by state bodies. In the cases defined by other federal laws or by the Government of the Russian 
Federation the realisation of the certain functions put in accordance  with this Federal Law within the 
competence of the customs bodies may be vested in other the federal executive bodies.  
7. The Government of the Russian Federation has the right to take a decision on conferring on the 
customs bodies of the competence for e xecution of the powers of other state bodies which exercise 
state control (supervision) on the state border of the Russian Federation at certain check -points on 
the state border of the Russian Federation for a certain period of time, has the right to estab lish a 
procedure for exercising such control (supervision), and also to take a decision on conferring the G/VAL/N/1/RUS/4  
 
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  right to exercise other types of control (supervision) at check -points on the state border of the 
Russian Federation on authorised the customs bodies'  officials.  
Article 222 . The Interaction and Cooperation of the Customs and Tax Bodies  
1. The customs and tax bodies shall interact and cooperate for the purpose of ensuring the collection 
of customs payments, and also safeguard, anti -dumping and counterva iling duties, monitoring the 
correctness of the calculation and the property timing of payment and the refund (set -off) thereof, 
and taking measures for the collection thereof, and also on other issues falling within the competence 
of the customs and tax b odies.  
2. The foundation for the interaction of the customs and tax bodies shall be the use of up -to-date 
information technologies, data exchange, the coupling of risk -management systems, the 
coordination of the actions of classifying businesses, the rolli ng out of mechanisms for tracking goods 
and walkthrough, and also joint and coordinated check measures.  
3. The procedure for interaction and cooperation of the customs and tax bodies shall be defined by 
the federal executive body carrying out the functions  of state policy elaboration and normative legal 
regulation in the sphere of customs affairs.  
4. The procedure for interaction and cooperation of the customs and tax bodies shall be elaborated 
with account being taken of the norms of international law and international standards.  
Article 223 . Using the Results of Customs Control in Proceedings in Cases of Administrative 
Offences, and in the Hearing of Civil and Criminal Cases  
The results of completion of customs control, in particular the results of a custo ms expert 
examination, may be recognised as evidence in criminal and civil cases and cases of administrative 
offences, and they are subject to assessment by a court, arbitration court or officials in the course 
of consideration of said cases, complaints ag ainst a decision, action (omission) of the customs bodies 
and their officials or cases of economic disputes resolved by an arbitration court, apart from other 
evidence in accordance with the criminal procedural legislation of the Russian Federation, the ci vil 
procedural and arbitration procedural legislation of the Russian Federation, the legislation on 
administrative legal proceedings or the legislation of the Russian Federation on administrative 
offences.  
Chapter 43. The Forms of Customs Control, and the Application Thereof  
Article 224 . The Forms of Customs Control  
While exercising customs control the customs bodies shall apply the forms of customs control 
established by Article 322 of the Code of the Union.  
Article 225 . The Check of Customs and Other Documents and/or Information that is Started after 
the Clearance of the Goods, and in Other Cases  
1. The cases of realisation of customs control in the form of a check of customs and other documents 
and/or information in respect of a customs declaration, t he documents confirming the information 
declared in a customs declaration, of the information declared in a customs declaration and/or 
contained in the documents filed with the customs bodies that is started after the clearance of the 
goods, the completion  of a check of customs and other documents and/or information in other cases 
of application of this form of customs control shall be established by the federal executive body 
carrying out the functions of state policy elaboration and normative legal regula tion in the sphere of 
customs affairs.  
2. If there is the need for getting documents and/or information for realisation of customs control 
the customs body shall send an inquiry asking for provision of the documents and/or information in 
accordance with Ar ticle 340 of the Code of the Union and Article 239 of this Federal Law in the form 
of an electronic document with the use of the Internet or by advice -of-receipt registered post or 
deliver it to the person whose documents and/or information are checked.  G/VAL/N/1/RUS/4  
 
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  3. The term for completion of a check of customs and other documents and/or information in respect 
of a customs declaration, the documents confirming the information declared in a customs 
declaration, of the information declared in a customs declaration and/ or available in the documents 
which have been submitted to the customs bodies that is started after clearance shall not exceed:  
1)  30 calendar days after the date of registration of the application filed for the purposes of 
making amendments (addenda) to the information available in the declaration concerning the 
goods, if the check is carried out in connection with such application;  
2)  60 calendar days after the date on which the person whose documents and/or information are 
checked provided the document s and/or of information requested by the customs body for the 
purposes of conducting the check, if the enquiry asking for provision of documents and/or 
information that is mentioned in Part 2 of this article has been sent. Unless the requested 
documents an d/or information are provided within the term established by the customs body 
in the inquiry, the term for the check shall not exceed 60 calendar days after the date of expiry 
of the term established by for provision of the documents and/or information.  
4. The term envisaged by Item 1 of Part 3 of this article shall be suspended in the cases and in the 
procedure envisaged by the Commission.  
5. The term envisaged by Item 2 of Part 3 of this article is not suspendable.  
6. The term for completion of a check of  customs and other documents and/or information in other 
cases of application of the given form of customs control shall be defined by the federal executive 
body carrying out the functions of state policy elaboration and normative legal regulation in the 
sphere of customs affairs.  
Article 226 . Procedure for Formalising the Results of a Check of Customs and Other Documents 
and/or Information that is Started after the Clearance of Goods, and in Other Cases  
1. According to the results of completion of a check of customs and other documents and/or 
information in respect of a customs declaration, the documents confirming the information declared 
in a customs declaration, the information declared in the customs declaration and/or available in the 
documents submitt ed to the customs bodies documents that is started after the clearance of the 
goods a decision shall be taken by the customs body in accordance with the Code of the Union.  
2. According to the results of completion of a check of customs and other documents and/or 
information in other cases of application of the given form of customs control a decision shall be 
taken on the results of customs control in accordance with Article 218 of this Federal Law.  
3. The decisions in the sphere of customs affairs envisage d by Parts 1 and 2 of this article shall be 
taken by the chief (a deputy chief) of the customs body that has carried out the check of customs 
and other documents and/or of information, or by the person authorised by him, and it shall be 
drawn up in duplica te, with one copy being retained by the customs body, and other being delivered 
within five working days after the date of such decision, except as another term is established by 
international treaties and acts in the sphere of customs regulation, to the p erson whose documents 
and/or information have been checked (to his representative), or shall be sent to his address by 
advice -of-receipt registered post.  
4. When the decision taken on the results of the check of customs and other documents and/or 
informati on is delivered to the person whose documents and/or information have been checked (to 
his representative) the date of receipt of such decision is the date written in said person's (his 
representative's) receipt (annotation) acknowledging the acceptance of  the decision.  
5. If the decision taken on the results of the check of customs and other documents and/or 
information is sent by post as a registered letter it is deemed received on the following date:  
1)  on the date of delivery of the letter specified in  the postal advice of receipt to the addressee 
or in other sources of information, if such postal advice (information) is received before the 
onset of the date specified in Item 2 of this part;  G/VAL/N/1/RUS/4  
 
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  2)  on the sixth working day after the date of dispatch of the  registered letter if within said term 
the customs body does not receive a postal advice (information) comprising the date of 
delivery of the letter to the addressee.  
6. In the decisions in the sphere of customs affairs envisaged by Parts 1 and 2 of this a rticle were 
made in the form of an electronic document they shall be sent to the person whose documents 
and/or information have been checked, with the use of the Internet within the term specified in 
Part 3 of this article.  
7. If all the customs documents in respect of which a check has been carried out in respect of 
customs and other documents and/or information concerning a customs declaration, documents 
confirming the information declared in the customs declaration and/or contained in the documents 
provided to customs bodies started after the clearance of the goods, or a check was carried out in 
respect of customs and other documents and/or information in other cases of application of the given 
form of customs control have been provided by one customs rep resentative, and on the results of 
the check decisions were taken affecting the amount of the payable customs duties, taxes, 
safeguard, anti -dumping and countervailing duties in respect of which the customs representative 
bears solidary liability with the checked person a copy of the decision in the sphere of customs affairs 
or such decision in the form of an electronic document in accordance with Parts 3 - 6 of this article 
shall be also sent to that customs representative.  
8. If in the course of a check o f customs and other documents and/or information in the cases 
specified in Part 1 of Article 225 of this Federal Law the customs body in accordance with Article 340 
of the Code of the Union and Article 239 of this Federal Law requested the documents and/or  
information needed for performance of customs control, and in this case the results of completion 
of the check of customs and other documents and/or information did not show a violation of 
international treaties and acts in the sphere of customs regulatio n and the legislation of the Russian 
Federation on customs regulation the customs body shall notify the person whose documents and/or 
information have been checked about the completion of the check of customs and other documents 
and/or information within t hree working days after the date of expiry of the term envisaged by Part  3 
of Article 225 of this Federal Law.  
9. The form, format and structure, and also the procedure for sending a notice of completion of a 
check of customs and other documents and/or inf ormation shall be endorsed by the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs.  
Article 227 . The Customs Inspection of Premises and Areas  
1. A customs inspection of premises and areas shall be carried out in the procedure envisaged 
Article  330 of the Code of the Union and the provisions of this article.  
2. In the event of denial of access to an area and premises the customs bodies' officials h ave the 
right to enter in the area and premises with the stopping of resistance and with the opening up of 
locked premises, in the presence of two witnesses. About all cases of entry in premises with the 
stopping of resistance and with the opening up of lo cked premises the customs bodies shall notify 
the procurator within 24 hours.  
3. A customs inspection of premises and areas shall be carried out within the shortest period required 
for completion thereof, and it shall not continue for more than one working  day, except for the cases 
specified in Part 4 of this article. A customs inspection of premises and areas shall not be conducted 
in the night -time. 
4. A customs inspection of premises and areas may continue during up to three working days:  
1)  if access i s denied to the premises and the areas which are subject to customs inspection, 
and/or in the event of refusal to voluntarily present goods for customs inspection;  
2)  if for the identification of goods it is necessary to commit actions on the premises or in the 
area which are subject to customs inspection, and these actions cannot be completed within 
one working day;  
3)  if the size of the premises and area which are subject to inspection exceeds 1,000 square 
metres.  G/VAL/N/1/RUS/4  
 
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  Article 228 . The Desk Customs Check  
1. Desk customs checks shall be conducted in the procedure envisaged Article 332 of the Code of 
the Union and the provisions of this Federal Law.  
2. A desk customs check shall be ordered by the chief of the customs body that is going to carry out 
the customs check or the deputy chief of the customs body authorised by him or the persons acting 
in the capacities thereof.  
3. The customs body shall notify  the inspected person about a desk customs check by means of 
sending a notice on the date of commencement of such check by an advice -of-receipt registered 
post item or in the form of an electronic document with the use of the Internet.  
4. If a notice as co ncerning a desk customs check is sent by post as a registered letter it shall be 
deemed received:  
1)  on the date of delivery specified in the postal advice of the delivery of the letter to the 
addressee or in other sources of information, if such postal n otice (information) is received 
before the onset of the date specified in Item 2 of this part;  
2)  on the sixth working day after the date of dispatch of the registered letter, unless within said 
term the customs body receives the postal notice (informatio n) comprising the date of delivery 
of the letter to the addressee.  
5. The term for completion of a desk customs check shall not exceed 90 calendar days after the date 
of sending to the inspected person of the notice on the performance of the desk customs c heck. Said 
term shall not include the period of time between the date of dispatch to the inspected person 
(delivery to the head (representative) of the inspected person by the official who carries out the 
desk customs check) of a demand to provide document s and/or information and the date of receipt 
of such documents and/or of information.  
6. The realisation of a desk customs check may be extended by 120 calendar days if it is necessary:  
1)  to carry out a customs expert examination;  
2)  to send a demand in  accordance with Subitem 3 of Item 1 of Article 335 of the Code of the 
Union;  
3)  to send (initiate the dispatch of) an inquiry (demand) in accordance with Article 240, 241 or 
242 of this Federal Law;  
4)  to send (initiate the dispatch of) an inquiry to a competent body of another member state of 
the Union or of a state not being a member of the Union;  
5)  to send (initiate the dispatch of) instructions on performance of customs control to customs 
bodies of other member states of the Union in accordance wit h Article 373 of the Code of the 
Union.  
7. Within the framework of one desk customs check the extension of realisation thereof may be done 
once.  
8. The extension of realisation of a desk customs check shall be effectuated by a decision of the 
chief of the customs body that conducts the check, a deputy chief of the customs body authorised 
by him or the persons acting in the capacities thereof, with the inspected person being notified 
accordingly with an indication of the term and the reason for the extension . 
Article 229 . The Field Customs Check  
1. Field customs checks shall be carried out in the procedure envisaged Article 333 of the Code of 
the Union and the provisions of this Federal Law.  
2. Field customs checks are classified as the following types:  
1)  a scheduled field customs check;  
2)  an off -schedule field customs check;  
3)  an off -schedule field customs crosscheck.  G/VAL/N/1/RUS/4  
 
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  3. A field customs check shall be ordered by the chief of the customs body that is going to conduct 
the customs check, the deputy chief o f the customs body authorised by him or the persons acting 
in the capacities thereof by means of taking a decision on performance of the field customs check, 
drawn up in duplicate.  
4. A decision on performance of a field customs check shall comprise the in formation mentioned in 
Item 6 of Article 333 of the Code of the Union, and also:  
1)  the numbers of customs declarations, if the field customs check is carried out after the 
clearance of goods;  
2)  the inspected period, if the field customs check is carrie d out in respect of the persons pursuing 
activities in the sphere of customs affairs;  
3)  another information defined by the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs.  
5. If necessary, bef ore the completion of performance of a field customs check amendments may be 
made in the decision on performance of the field customs check to the information specified in 
Subitems 5 -9 of Item 6 of Article 333 of the Code of the Union in the procedure esta blished by the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs.  
6. Before the commencement of a scheduled the field customs check customs bodies shall send a 
notice to the inspected person about  the scheduled field customs check by an advice -of-receipt 
registered post item or in the form of an electronic document with the use of the Internet or send 
such a notice by another method allowing to acknowledge the fact of its being received.  
7. The gro unds ordering off -schedule field customs checks - apart from the grounds specified in 
Subitems 1 -8 of Item 16 of Article 333 of the Code of the Union - may be as follows:  
1)  the provision of information by an authorised economic operator to the customs bo dy 
information on a change in the information declared he has declared at the inclusion in the 
register of authorised economic operators, about the address thereof;  
2)  the need for conducting an off -schedule field customs check for the purposes of confirm ing 
the substantiation of the argument set out in objections to a report on a customs check which 
have been received by the customs body in accordance with Parts 16 -19 of Article 237 of this 
Federal Law.  
8. The date of commencement of a field customs check  shall be the date of delivery to the inspected 
person of the decision on realisation of the field customs check, except for the cases envisaged by 
Parts 12 -15 of this article.  
9. A decision on realisation of a field customs check shall be delivered to the  head of the inspected 
person or his representative by the customs body's official or shall be sent to the inspected person 
by an advice -of-receipt registered post item or in the form of an electronic document with the use 
of the Internet.  
10. When a decis ion on realisation of a field customs check is being delivered the head of the 
inspected person or his representative shall enter an annotation in the decision on realisation of the 
field customs check about having familiarised himself with information on the rights and duties of 
the customs body officials and the rights and duties of the inspected person in the course of the 
customs check, and also shall enter the date and time of receipt of the decision on realisation of the 
field customs check.  
11. In the event of refusal to receive the decision on realisation of the field customs check the 
customs body's official shall make a relevant entry in the decision on realisation of the field customs 
check.  
12. The inspected person's refusal to receive the decisi on on realisation of the field customs check 
shall not serve as ground for cancelling the field customs check. In this case, the date of 
commencement of the field customs check shall be the date on which the entry on refusal to receive 
that decision is ent ered in the decision on realisation of the field customs check.  G/VAL/N/1/RUS/4  
 
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  13. If the decision on realisation of the field customs check is sent by an advice -of-receipt registered 
post item the date of commencement of the field customs check shall be the date on whic h the 
inspected person receives said decision.  
14. If the decision on realisation of the field customs check is sent by a registered post item it shall 
be deemed received:  
1)  on the date of delivery specified in the postal advice of receipt of the letter to the addressee 
or in other sources of information, if such postal advice (information) is received before the 
onset of the date specified in Item 2 of this part;  
2)  on the sixth working day after the date of dispatch of the registered letter, unless wit hin said 
term the customs body receives a postal advice (information) comprising the date of delivery 
of the letter to the addressee.  
15. If the decision on realisation of the field customs check is made in the form of an electronic 
document it shall be se nt to the inspected person with the use of the Internet. In this case, the date 
of commencement of the field customs check shall be the date of receipt of the decision on realisation 
of the field customs check in the form of an electronic document by the i nspected person.  
16. Before the start of the field customs check at the inspected person's facility the customs body's 
officials shall show their service identity documents to the head of the inspected person, the person 
acting in the capacity of the head,  or a representative of the inspected person.  
17. The suspension of the realisation of a field customs check shall be done in the cases envisaged 
by Item 24 of Article 333 of the Code of the Union, and also if there is the need for sending 
instructions on realisation of customs control to customs bodies of other member states of the Union 
in accordance with Article 373 of the Code of the Union.  
18. The suspension and resumption of the realisation of a field customs check shall be effectuated 
by a decision o f the chief of the customs body that carries out the customs check, the deputy chief 
of the customs body authorised by him or the persons acting in the capacities thereof.  
Article 230 . The Access of Officials of Customs and Other State Bodies to an Inspect ed Person's 
Facility for the Purpose of Carrying Out a Field Customs Check  
1. In the cases established by Item 3 of Article 334 of the Code of the Union the inspected person 
has the right to deny access to the inspected person's facilities for officials of  the customs body and 
the officials of other state bodies who are recruited to participant in the field customs check. In the 
event of the inspected person's refusal - without good reason - to give access for the customs body's 
officials who carry out the field customs check to the inspected person's facilities a report shall be 
drawn up, with two witnesses being present.  
2. The report mentioned in Part 1 of this article shall be signed by the customs body's officials who 
carry out the field customs check, by the inspected person or his representative, and also by the 
witnesses. A copy of the report shall be handed over to the inspected person or its representative.  
3. In the event of refusal of the inspected person or its representative to sign the report m entioned 
in Part 1 of this article the customs body's official who carry out the field customs check shall enter 
a relevant annotation about it in said report. The inspected person has the right to give an 
explanation in writing of the reason for refusing to sign the report.  
4. In the event of the inspected person's refusal without a good reason to ensure the access of the 
customs body's officials to the inspected person's facility they have the right to enter in that facility 
with the stopping of resistanc e and with the opening up of locked premises in the presence of two 
witnesses, except for cases when another procedure is established by the law of the Union and/or 
the legislation of the Russian Federation for the access of officials of state bodies to ce rtain facilities. 
The customs bodies shall notify the procurator within 24 hours about all cases of entry in inspected 
persons' facilities with the stopping of resistance and with the opening up of locked premises customs 
bodies shall notify the procurator  within 24 hours.  G/VAL/N/1/RUS/4  
 
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  Article 231 . The Rights of the Customs Body's Officials in the Court of a Customs Check  
While carrying out a customs check the customs body's officials enjoy the rights envisaged by 
Article  335 of the Code of the Union, and also have the right to demand from the inspected person 
seeking the status of authorised economic operator, and obtain from it information from the system 
intended for keeping record of goods in electronic form, and also excerpts from it on a paper medium 
signed by the head of the inspected person and the chief accountant, and attested with the seal of 
the inspected person (if a seal is available).  
Article 232 . Realisation of Stock -Taking in the Course of a Field Customs Check  
The stock -taking of goods carried out by customs bodies' officials in accordance with Subitem 2 of 
Item 2 of Article 335 of the Code of the Union shall be done in the procedure established by for the 
performance of stock -taking by the tax bodies in accordance with the legislation of the Russian 
Federation on taxes and fees.  
Article 233 . Procedure for the Distrainment of Goods, the Seizure of Goods and of Documents in 
the Course of a Field Customs Check  
1. The distrainment of goods and the seizure of goods in the course of a field customs check sha ll 
be effectuated for the purposes envisaged by Subitem 6 of Item 2 of Article 335 of the Code of the 
Union.  
2. Below are the grounds for distrainment of goods:  
1)  the discovery of the goods which do not bear excise stamps and/or other types of stamps in 
respect of which customs bodies are responsible for the checking of observance of the rules 
for their being used for marking purposes, control (identification) signs or other means of 
identification, if such stamps, control (identification) signs or other means of identification in 
accordance with international treaties and the acts constituting the law of the Union, and/or 
the legislation of the Russian Federation have to be applied to the goods imported (shipped) 
into the Russian Federation, or the goods with excise stamps and/or other types of stamps in 
respect of which customs bodies are responsible for the checking of observance of the rules 
for their being used for marking purposes, control (identification) signs or other means of 
identification having  the features of counterfeit ones;  
2)  the commercial documents of the inspected person do not contain information confirming the 
facts of declaring for customs purposes and/or clearance of goods, if in accordance with 
international treaties and the acts constituting the law of the Union, and/or the legislation of 
the Russian Federation the provision of such information in commercial documents is 
compulsory when the goods circulate on the territory of the Russian Federation, and also the 
discovery of the u nreliability of such information or lack of commercial documents in which 
such information is to be provided, if the availability of such documents is compulsory in 
accordance with international treaties and the acts constituting the law of the Union, and/ or 
the legislation of the Russian Federation;  
3)  the discovery of the signs may testify to the fact that the inspected goods can be conditionally 
cleared and are being used in breach of the objectives and terms for grant of privileges in the 
payment of im port customs duties and taxes and/or restrictions in terms of use and/or 
disposal;  
4)  the discovery of the signs which can testify that in respect of the inspected goods the terms 
and/or the procedure for grant of privileges in the payment of customs duti es and taxes have 
not been observed;  
5)  the discovery of the signs which can testify of the fact that the inspected goods are used in 
breach of the terms and conditions of a customs procedure;  
6)  the lack in databases of declarations concerning the goods , in particular in the databases 
containing the information from declarations concerning goods received from the customs 
bodies of other member states of the Union in accordance with Article 370 of the Code of the 
Union, information on the fact of clearanc e of the goods with identification numbers (serial 
factory numbers) applied to the goods, if in respect of said goods it is established by that the 
identification number (serial factory number) must be shown in the declaration concerning the 
goods.  G/VAL/N/1/RUS/4  
 
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  3. The distrainment of goods means a ban on the disposal and use of the goods. The goods which 
have been distrained shall be handed over for storage to their possessor or another person having 
powers in respect of such goods. The use of distrained goods may be pe rmitted by the chief (a 
deputy chief) of the customs body that carries out the field customs check, or by the customs body's 
official authorised by him on an application of the person having powers in respect of such goods. 
The transfer of distrained goods  to other persons, the alienation or disposal thereof in another 
manner are prohibited.  
4. The customs bodies shall seize goods in the following cases:  
1)  if the signs of the fact that the inspected goods are prohibited for import into the customs 
territo ry of the Union or for circulation on the territory of the Russian Federation;  
2)  the inspected person is not the lawful possessor of the goods subject to distrainment;  
3)  the possessor of the goods or another person having powers in respect of the goods  subject 
to the distrainment has refused to ensure the safety of the goods and observe a ban on the 
disposal and use of the goods;  
4)  if grounds exist for distrainment of the goods - a default on execution or the improper 
execution by the inspected person  within the term established by international treaties and 
acts in the sphere of customs regulation and/or the legislation of the Russian Federation on 
customs regulation of the duty to pay customs duties, taxes, safeguard, anti -dumping and 
countervailing duties, interest and penalties;  
5)  if grounds exist for distrainment of the goods - the availability in the unified state register of 
legal entities of an entry according to which the legal entity is in winding -up; 
6)  if grounds exist for distrainment of  the goods - the commencement in respect of the person 
of one of the proceedings applicable in a bankruptcy case;  
7)  if sufficient grounds exist for believing that the distrainment of the goods is not a sufficient 
measure for ensuring their safety.  
5. Seized goods shall be put in temporary storage warehouses and temporary storage warehouses 
of the customs bodies in accordance with Article 94 of this Federal Law or in other places according 
to the rules established by Part 4 of Article 317 of this Federal L aw. 
6. If copies cannot be made (excerpts cannot be provided) from the original documents, the 
inspected person refuses to provide copies of documents, the need exists for carrying out an expert 
examination of documents, and also in cases when the customs bodies have sufficient grounds for 
believing that the original documents could have been destroyed, concealed, corrected or replaced 
the customs body's official has the right to seize the original documents.  
7. The seizure of goods, documents, and the dist rainment of goods shall be effectuated under a 
substantiated decision of the customs body's official who carries out the field customs check, in the 
presence of the inspected person who has been found to have such goods or documents (if he has 
reported), o r his representative (if he has reported).  
8. A copy of said decision shall be delivered to the inspected person or his representative against 
signature or be sent to his address by an advice -of-receipt registered post item. In the event of 
refusal to rece ive copies of the decision the customs body's official shall enter a relevant annotation 
about it in the decision.  
9. At least two witnesses shall attend when distrainment and seizure is under way and/or video 
recording shall be used.  
10. All seized goods,  documents or goods which are distrained shall be shown to the witnesses and 
other persons participating in the seizure of the goods, documents or the distrainment of the goods 
(if they are present), and if necessary shall be packed up, sealed or lead -sealed. 
11. A report shall be drawn up concerning the seizure of goods, documents, and the distrainment of 
goods. The report or the lists of seized goods and document or distrained goods shall comprise a 
detailed description complete with their denominations, quantity and individual features. Said report 
shall be signed by the customs body's official who did the seizure or distrainment, by the person 
which was found to have the seized goods or documents or the distrained goods, or his 
representative, and also w itnesses (if they are present). If the inspected person (his representative) G/VAL/N/1/RUS/4  
 
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  does not report to participate when the goods are distrained or the goods and documents are seized, 
and also in the event of refusal by the inspected person (his representative) t o sign said report an 
annotation about it shall be entered in it. A copy of the report shall be delivered (or sent) to the 
person which was found to have the goods and documents, or his representative. If original 
documents get seized the copy of the repor ts shall be provided together with copies of the seized 
documents. Indicated on the copies of a document shall be the number and date of the report on 
the seizure of the original document, and the signature of the customs body's official who did the 
seizur e thereof.  
12. The return of seized goods or documents, and the release of distrained goods shall be effectuated 
before or on the date of the decisions on the results of the field customs check, except for cases:  
1)  when a decision is taken on seizure or distrainment in accordance with the legislation of the 
Russian Federation on administrative offences or the criminal procedural legislation of the 
Russian Federation;  
2)  if the goods are subject to seizure in accordance with Article 318 or Article 319 of this Federal 
Law. 
13. The return of seized goods or documents, and the release of distrained goods shall be effectuated 
under a decision of the customs body's official who is carrying (has carried out) the field customs 
check. A decision on return of seize d goods or documents, and on release of distrained goods shall 
be drawn up in duplicate. The second copy of said decision shall be delivered to the person which 
was found to have the goods or documents or his representative against signature or be sent to his 
address in an advice -of-receipt registered post item. The seized goods shall be returned to the 
person from which they have been taken. When seized goods are being returned a report shall be 
drawn up in triplicate signed by the customs body's official,  the person to which the seized goods 
are returned, or his representative, and also the person which did the storage of the seized goods, 
or his representative. The second copy of said report shall be delivered to the person to which the 
seized goods have been returned, or a representative thereof, and the third copy to the person that 
did the storage of the goods, or a representative thereof. The seized documents are subject to return 
to the inspected person or a representative thereof. In the event of ret urn of seized documents a 
report shall be drawn up in duplicate signed by the customs body's official and by the inspected 
person or the inspected person's representative. The second copy of said report shall be delivered 
to inspected person or a represent ative thereof.  
14. The storage of seized goods, if necessary the dismantlement thereof, the carriage 
(transportation), re -loading (loading, unloading) shall be effectuated at the expense of the person 
from which the goods have been seized. Unless it is established by in cou rse of the customs check 
that in respect of such goods international treaties and Acts in the sphere of customs regulation 
and/or the legislation of the Russian Federation on customs regulation have been violated, the costs 
connected with such storage, dis mantlement, carriage (transportation), transhipment (loading, 
unloading) shall be posted as expenditure liabilities of the federal budget. The procedure for 
indemnification of said funds from the federal budget shall be defined by the Government of the 
Russian Federation.  
15. Information on the facts of seizure of goods, documents, and of distrainment of goods shall be 
provided in the report on the field customs check.  
16. The goods and documents shall not be returned, the seizure of goods or documents or t he 
distrainment of goods which have been accomplished in accordance with this article shall be deemed 
lifted in cases:  
1)  if the goods or documents are seized or distrained in accordance with the legislation of the 
Russian Federation on administrative off ences or the criminal procedural legislation of the 
Russian Federation;  
2)  if the goods are seized in accordance with Article 318 or 319 of this Federal Law.  
17. The seized goods not claimed within one month after the date of delivery of the decision on 
return of the seized goods or within one month after the date of expiry of six working days after the 
date of dispatch of such decision by post shall be converted into federal ownership under a court 
(arbitration court) decision in accordance with Chapter 5 6 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  Article 234 . The Sealing of Premises, Warehouses, Archives and Other Locations (Storage) of the 
Documents and the Goods in Respect of Which a Field Customs Check Is Carried Out  
1. The sealing of premises, warehouses, archives and oth er locations (storage) of the documents 
and goods in respect of which shall a field customs check is carried out shall be done in the presence 
of the inspected person or a representative thereof, or if they are absent, with two witnesses in 
attendance.  
2. About the sealing of premises, warehouses, archives and other places of location (storage) of the 
documents and goods in respect of which a field customs check is carried out a report shall be drawn 
up on the sealing of the premises, warehouses, archives a nd other locations (storage) of the 
documents and goods in respect of which a field customs check is carried out, which shall comprise 
the following:  
1)  the position, surname, first name and patronymic (if any) of the customs body's official who 
did the s ealing;  
2)  the name of the inspected legal entity or the surname, first name and patronymic (if any) of 
the inspected person being an individual businessman;  
3)  the address of the inspected person's facility where the sealing was done;  
4)  surnames, firs t names and patronymics (if any) of the inspected person (representative of the 
inspected person) and other persons who were present when the sealing was done;  
5)  a description of the method whereby the sealing was done;  
6) a receipt of the inspected pers on (a representative of the inspected person) acknowledging 
that the sealed premises and another place have been accepted for being guarded, and that 
the measures of liability for opening up the sealed premises or of another sealed place are 
known;  
7)  another information defined by the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs.  
Article 235 . The Rights of an Inspected Person  
The inspected person enjoys the rights envisaged by Article 336 of  the Code of the Union, and also 
has the right:  
1)  to take appeal from a decision and action (omission) of customs bodies in the procedure 
established by Chapter 51 of this Federal Law;  
2)  on the permission of the chief (a deputy chief) of the customs bo dy that has carried out a the 
customs check after receiving a report on the customs check to read the materials of the 
customs check which do not contain the information classified as state secret, and also the 
information constituting a commercial, tax or  banking secret of third persons, and another 
law-protected secret(s)), and if the provision of said information to the inspected person is 
envisaged by federal laws, also the materials of the customs check which contain such 
information;  
3)  to submit to the customs body objections concerning the report on the customs check in the 
procedure envisaged Parts 16 -19 of Article 237 of this Federal Law.  
Article 236 . The Duties of an Inspected Person When a Customs Check Is Carried Out  
In the course of a customs check the inspected person shall execute the duties established by 
Article  336 of the Code of the Union, and also:  
1)  in cases when documents and/or of information are not available and/or when other 
circumstances come into being which impede the provision thereof within the established by 
term - shall provide an explanation in writing of the reasons for the default on the customs 
body's demand before the expiry of the term established by for provision of the documents 
and/or information;  
2)  shall make sure the customs bodies' officials who carry out the field customs check get access 
to the documents (information) needed for the realisation of the field customs check, the 
databases and databanks of the information systems of the inspected person w ith the 
possibility of browsing and retrieving the necessary information, and also obtaining copies of 
the needed documents (information) on paper and electronic media;  G/VAL/N/1/RUS/4  
 
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  3)  shall obey the lawful demands of the customs bodies' officials who carry out the cu stoms 
check;  
4)  shall execute other duties envisaged by this Federal Law and other federal laws.  
Article 237 . Procedure for Making Formal the Results of a Customs Check and  
Taking Decisions on the Results Thereof  
1. The results of completion of a desk an d field customs check shall be made formal by drawing up 
respectively a report on the desk customs check and a report on the field customs check (hereinafter 
referred to as a report on the customs check) in the form of a document on a paper medium or an 
electronic document. The report on the customs check in the form of a document on a paper medium 
shall be drawn up in duplicate.  
2. The date of completion of the customs check is the date on which a report on the customs check 
is drawn up. The report on the customs check shall be endorsed by the chief (the deputy chief) of 
the customs body that has carried out the customs check, within three working days after the date 
of drawing up thereof.  
3. The following information shall be available in the report on a desk customs check:  
1)  the place and date of drawing up;  
2)  the registration number;  
3)  the name of the customs body that has carried out the desk customs check;  
4)  the name (the surname,  first name and patronymic (if any) of the inspected person, its/his/her 
whereabouts (residence), its/his/her identification and/or registration numbers;  
5)  surnames, first names and patronymics (if any) and positions of the customs body's officials 
who d id the desk customs check;  
6)  surnames, first names and patronymics (if any) and positions of the officials invited to 
participate in the realisation of the desk customs check;  
7)  the dates of commencement and termination of the desk customs check;  
8)  the types of checked documents and information;  
9)  information on the forms of customs control, on other actions committed in the course of the 
desk customs check;  
10)  a description of the discovered facts testifying of breaches of international treaties and acts in 
the sphere of customs regulation and/or of the legislation of the Russian Federation, with 
reference to the provisions of the international treaties and acts in the sphere of customs 
regulation and/or of the legislation of the Russian Federatio n, the requirements which have 
not been met, or information on the absence thereof;  
11)  information on the actions brought in the course of the desk customs check in cases of 
administrative offences;  
12)  the conclusions on the results of realisation of t he desk customs check;  
13)  the details of the current (settlement) account, and other accounts of the inspected person (if 
any);  
14)  the subject matter of the desk customs check in accordance with Item 6 of Article 331 of the 
Code of the Union;  
15)  the checked period, if the desk customs check has been conducted in respect of the persons 
pursuing activities in the sphere of customs affairs;  
16)  another information defined by the federal executive body carrying out the functions of control 
and supervisio n in the sphere of customs affairs.  
4. The report on a field customs check shall comprise the information defined by Item 28 of 
Article  333 of the Code of the Union, and also the following:  
1)  the subject matter of the field customs check in accordance wi th Item 6 of Article 331 of the 
Code of the Union;  
2)  the checked period, if the field customs check has been conducted in respect of the persons 
pursuing activities in the sphere of customs affairs;  
3)  the details of the current (settlement) account and  other accounts of the inspected person (if 
any);  
4)  information on the actions brought in the course of the field customs check in cases of 
administrative offences;  G/VAL/N/1/RUS/4  
 
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  5)  another information defined by the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs.  
5. Conclusions on the results of completion of a desk and field customs check shall in particular 
comprise information on the would -be amounts of customs duties, taxes, safeguard, anti -dumping 
and countervailing duties subject to additional calculation and payment (collection) in the event of 
discovery of the facts testifying of breaches of international treaties and acts in the sphere of customs 
regulation and/or of the legislation of the Russian  Federation ensuing a change in the amounts of 
computed and/or payable customs duties, taxes, safeguard, anti -dumping and countervailing duties.  
6. The first copy of the report on a customs check in the form of a document on a paper medium 
shall be attache d to the materials of the customs check, the second copy of the report on the customs 
check shall be delivered within five working days after the date of termination of the customs check 
to the inspected person or a representative thereof against signature  or be sent to his address in an 
advice -of-receipt registered post item.  
7. When the report on the customs check is delivered to the inspected person (his representative) 
the date of receipt of the report on the customs check is the date written in the rec eipt (annotation) 
of said person (his representative) acknowledging that the report on the customs check has been 
received.  
8. When the report on the customs check is sent by registered post the report on the customs check 
is deemed received:  
1)  on the da te of delivery specified in the postal advice of delivery of the post item to the 
addressee or in other sources of information, if such postal advice (information) is received 
before the onset of the date specified in Item 2 of this part;  
2)  on the sixth working day after the date of dispatch of the registered post item if within said 
term the customs body does not receive a postal advice (information) containing the date of 
delivery of the post item to the addressee.  
9. If the report on the customs check is made in the form of an electronic document then within the 
term specified in Part 6 of this article the report on the customs check shall be sent to the person 
with the use of the Internet.  
10. If according to the results of the customs check the need i s discovered to make amendments to 
the customs declaration in connection with the detection of unreliable information on the 
classification of the goods, the country of origin of the goods, the observance of the terms for grant 
of privileges in the making of customs payments, and also another information ensuing a change in 
the amount of computed and/or payable customs and other payments, or in connection with the 
grounds envisaged by Article 315 of the Code of the Union, and such customs declarations in th e 
event of declaring for customs purposes have been filed with the customs body by a customs 
representative then within five working days after the date of termination of the customs check the 
customs body on the basis of the report on the customs check sh all prepare an excerpt from the 
report on the customs check.  
11. The excerpt from the report on the customs check shall comprise the following information 
(information shall be carried over from the relevant items of the report on the customs check):  
1)  the registration number of the report on the customs check;  
2)  the numbers of the customs declarations which have been checked;  
3)  conclusions on the results of completion of the customs check, in particular information on the 
would -be amounts of customs duties, taxes, safeguard, anti -dumping and countervailing 
duties subject to additional calculation and payment (collection).  
12. Within five working days after the date of completion of the customs check an excerpt from the 
report on the customs check shal l be delivered to a representative of said customs representative 
against signature or be sent to the address of the customs representative in an advice -of-receipt 
registered post item.  G/VAL/N/1/RUS/4  
 
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  13. When the excerpt from the report on the customs check is delivered  to a representative of the 
customs representative the date of receipt of such excerpt is the date written in the said person's 
receipt (annotation) acknowledging that the excerpt has been received.  
14. If the excerpt from the report on the customs check i s sent by registered post the excerpt from 
the report on the customs check shall be deemed received:  
1)  on the date of delivery specified in the postal advice of delivery of the post item to the 
addressee or in other sources of information, if such postal  advice (information) is received 
before the onset of the date specified in Item 2 of this part;  
2)  on the sixth working day after the date of dispatch of the registered post item if within said 
term the customs body does not receive a postal advice (info rmation) containing the date of 
delivery of the post item to the addressee.  
15. If the excerpt from the report on the customs check is prepared in the form of an electronic 
document it shall be sent to the customs representative with the use of the Interne t within the term 
specified in Part 12 of this article.  
16. Within 15 working days after the date of receipt of the report on the customs check the inspected 
person has the right to submit objections concerning the content thereof in writing to the customs  
body.  
17. Objections concerning the report on the customs check may be provided either as concerning 
the report on the customs check as a whole or as concerning certain provisions thereof.  
18. The inspected person's objections in writing concerning the re port on the customs check may be 
delivered by a courier or sent to the customs body by registered post.  
19. If the inspected person has registered in a personal area objections concerning the report on the 
customs check shall be posted in the form of an el ectronic document through the personal area 
within 15 working days after the date of receipt of the report on the customs check.  
20. Within the term specified in Parts 16 and 19 of this article the inspected person may also provide 
information to the custo ms body on the lack of objections in respect of the report on the customs 
check. Such information shall be provided in the procedure envisaged Parts 18 and 19 of this article 
for dispatch of objections concerning the report on a customs check.  
21. The avai lability of good grounds for the argument set forth in objections concerning the report 
on the customs check shall be studies by the customs body's official who has carried out the customs 
check (by the head of the commission for realisation of the field c ustoms check), an opinion in writing 
shall be drawn up in respect thereof which is to be endorsed by the chief (a deputy chief) of the 
customs body that did the customs check, and within 10 working days after the date of receipt of 
the objections concernin g the report on the customs check be sent to the inspected person by an 
advice -of-receipt registered post or be delivered to the inspected person or a representative thereof 
against signature.  
22. The opinion may be drawn up in the form of an electronic do cument. In this case, the opinion 
shall be sent to the inspected person with the use of the Internet.  
23. If objections concerning the report on the customs check have been presented (sent) by the 
inspected person upon the expiry of the term established by  Parts 16 and 19 of this article, or such 
objections sent by registered post have been received by the customs body after the date of expiry 
of the term for receiving objections concerning the report on a customs check established by Part  24 
of this articl e no opinion shall be drawn up concerning them, and such objections shall not be taken 
into account in the taking of decisions on the results of the customs check and be handed over by 
the customs body that has conducted the customs check to a higher custo ms body for considering 
the issue of exercising departmental control in accordance with Article 263 of this Federal Law.  
24. The date of expiry of the term for receiving objections concerning the report on a customs check 
when they are sent by registered p ost is the sixth working day after the day following the date of 
expiry of the term for filing objections established by Part 16 of this article.  G/VAL/N/1/RUS/4  
 
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  25. If the inspected person submits objections by a courier the date of expiry of the term of receipt 
of the o bjections is the last day of the term for filing objections established by Part 16 of this article.  
26. In the case envisaged by Part 19 of this article the date of expiry of the term for receipt of 
objections is the last day of the term for filing of obje ctions established by said part.  
27. For the purposes of application of Parts 16, 19, 20, 23 -26 and 29 of this article the date of 
receipt of the report on the customs check if it is sent by registered post is the date defined in 
accordance with Part 8 of this article, and if before the date of the customs body's decision 
decision(s) in accordance with Part 28 of this article the customs body receives a postal advice 
bearing an annotation on the delivery to the addressee of the post item in which the report  on the 
customs check has been sent, and the date of such delivery, the date of receipt of the post item 
written in such postal advice. Unless the advice of delivery of the post item contains the date of 
delivery of the post item to the addressee and/or th e signature of the addressee (of representative 
thereof), such advice of delivery of the post item shall not be considered for the purposes of 
application of this of part.  
28. On the basis of the report on the customs check and with account being taken of the opinion (if 
such opinion has been drawn up) the chief (a deputy chief) of the customs body that has carried out 
the customs check, or the person authorised by him shall take a decision (decisions) in the sphere 
of customs affairs, given the availabilit y of grounds for the taking thereof envisaged by the Code of 
the Union and/or Article 218 of this Federal Law, except for cases when a new customs check has 
been ordered for the purposes of confirmation of the availability of good grounds for the argument 
set forth in the objections to the report on the customs check.  
29. Said decision(s) in the sphere of customs affairs shall be taken within the following term:  
1)  within 15 working days after the date of expiry of the term for receiving objections concern ing 
the report on a customs check established by Parts 24 and 26 of this article - if no opinion 
concerning the objections to the report on the customs check has to be drawn up, in particular 
in accordance with Part 23 of this article;  
2)  within 15 workin g days after the date of receipt of the objections concerning the report on the 
customs check - if they are filed by the inspected person by a courier upon the expiry of the 
term for receipt of objections to the report on a customs check when the inspected  person 
files them by a courier established by Part 25 of this article, but before the expiry of the term 
for receipt of objections in respect of the report on a customs check when they are sent by 
registered post established by Part 24 of this article;  
3)  within 15 working days after the date of delivery (dispatch) to the inspected person or a 
representative thereof of an opinion on the objections concerning the report on the customs 
check - if such opinion has been drawn up;  
4)  within 15 working days af ter the date of receipt of information from the inspected person (in 
writing or in the form of an electronic document) about the lack of objections concerning the 
report on the customs check, if such information had been received before the date of expiry 
of the term for receipt of objections to the report on a customs check.  
30. The provisions of Parts 16 -27 and 29 of this article are not applicable, if the customs check has 
been ordered for the purposes of confirming the availability of good grounds for t he argument set 
out in the objections received in accordance with Parts 16 -19 of this article.  
31. In the case mentioned in Part 30 of this article a decision on the results of the customs check 
shall be taken within 15 working days after the date of deliv ery (dispatch) of the report on the 
customs check to the inspected person or a representative thereof.  
32. The non -filing of objections concerning the report on the customs check shall not impede the 
taking of appeal from the decisions taken on the results  of the customs check in the established by 
procedure.  
33. The decisions taken on the results of the customs check within five working days after the date 
of adoption thereof, except as another term is established by international treaties and acts in the 
sphere of customs regulation, shall be delivered to the inspected person or a representative thereof 
or shall be sent to his address in an advice -of-receipt registered post item.  G/VAL/N/1/RUS/4  
 
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  34. In the event of delivery to the inspected person (his representative) of a decision taken on the 
results of the customs check the date of receipt of such decision is the date written in the receipt 
(annotation) of the inspected person (his representative)  acknowledging that the decision has been 
received.  
35. If the decisions taken on the results of the customs check is sent by registered post they shall 
be deemed received:  
1)  on the day of delivery specified in the postal advice of the delivery of the po st item to the 
addressee or in other sources of information, if such post advice (information) is received 
before the onset of the date specified in Item 2 of this part;  
2)  on the sixth working day after the date of dispatch of a registered post item if w ithin said term 
the customs body did not receive a postal advice (information) containing the date of delivery 
of the post item to the addressee.  
36. If the decisions taken on the results of customs check is made in the form of an electronic 
document they shall be sent to the inspected person with the use of the Internet within the term 
specified in Part 33 of this article.  
37. No departmental control shall be exercised for the purposes of taking decisions on the results of 
the customs check.  
38. If a decis ion on classification of goods is taken according to the results of the customs check the 
preceding decision on classification of the goods shall become invalid.  
Chapter 44. The Measures Supporting the Realisation of Customs Control,  
and the Taking Thereo f 
Article 238 . The Measures Supporting the Realisation of Customs Control  
When customs control is carried out then depending on the objects of customs control the customs 
bodies have the right to take the measures ensuring the completion of customs control  which are 
envisaged by Article 338 of the Code of the Union, and the following measures as well:  
1)  checking the marking of goods;  
2)  seize customs, transport (carriage), commercial and other documents, the means of 
identification of such documents for the purpose of conducting a customs expert examination.  
Article 239 . The Customs Bodies' Requesting (Demanding) and Receiving the Documents and/or 
Information Required for Customs Control from a Declarant, Carrier, the Persons Pursuing 
Activities in the Sp here of Customs Affairs, and Other Persons  
1. The term for the provision by a declarant, carrier, the persons pursuing activities in the sphere of 
customs affairs, and other persons of the documents and/or information required for exercise of 
customs contr ol is established by in accordance with Item 1 of Article 340 of the Code of the Union 
in terms of calendar days from the date of receipt of a request (demand) to provide documents 
and/or information by the relevant the person.  
2. When a request (demand) t o provide documents and/or information is delivered to the person 
specified in Part 1 of this article (his representative) the date of receipt of the customs body's request 
(demand) is the date written in the receipt (annotation) of said person (his repres entative) 
acknowledging the receipt of the request (demand).  
3. When a request (demand) to provide documents and/or information is sent in an advice -of-receipt 
registered post item the inquiry (demand) shall be deemed received:  
1)  on the day of delivery s pecified in the postal advice of delivery of the letter to the addressee 
or in other sources of information, if such postal advice (information) is received before the 
onset of the date specified in Item 2 of this part;  G/VAL/N/1/RUS/4  
 
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  2)  on the sixth working day after t he date of dispatch of the registered letter, unless within said 
term the customs body received the postal advice (information) containing the date of delivery 
of the letter to the addressee.  
4. If a request (demand) to provide documents and/or information  is made in the form of an 
electronic document it shall be sent to the inspected person with the use of the Internet.  
5. If the requested (demanded) documents have been earlier provided to customs bodies in the 
course of a customs control started after the  clearance of the goods by the person to which the 
request (demand) is sent, and no change has taken place from the date of their provision to the 
customs bodies in the information contained therein said person has the right to abstain from filing 
such doc uments again.  
6. In the case mentioned in Part 5 of this article the person to which the request (demand) is sent 
shall inform - within the term envisaged by Part 1 of this article - the customs body from which the 
request (demand) has come that the requested (demanded) d ocuments have been earlier submitted 
to customs bodies (with reference to the name of the customs body, and also the details of the letter 
according to which the requested (demanded) documents have been provided to customs bodies 
earlier), and that since t he date of provision thereof to the customs bodies no change has occurred 
in the information contained therein.  
7. The provisions of Parts 5 and 6 of this article do not extend to cases:  
1)  when the documents on a paper medium which are requested (demande d) have been earlier 
provided in electronic form;  
2)  when the original documents on a paper medium which are requested (demanded) have been 
earlier provided and later returned to the person or have been provided in the form of copies 
or in electronic form ; 
3)  when it is indicated in the request (demand) that the requested (demanded) documents 
submitted earlier to customs bodies have been lost.  
Article 240 . The Customs Bodies' Requesting and Receiving Documents and/or Information from 
State Bodies, Local G overnment Bodies or Organisations which are under the Jurisdiction of State 
Bodies or Local Government Bodies  
In accordance with Item 1 of Article 337, Item 7 of Article 340 and Item 7 of Article 371 of the Code 
of the Union the customs bodies shall reques t and receive free of charge, in particular in electronic 
form, documents and/or information from other state bodies, local government bodies or the 
organisations which are under the jurisdiction of state bodies or local government bodies holding 
these doc uments and/or information, within the framework of interdepartmental information 
interaction within the term and in the procedure which are established by the Government of the 
Russian Federation or by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs jointly with said state bodies.  
Article 241 . The Customs Bodies' Requesting and Receiving of Documents and/or Information from 
Authorised Organisations  
1. In accordance with Item 7 of Article 340 and Item 7 of Article 371 of the Code of the Union the 
customs body has the right to request the documents and/or information needed to exercise customs 
control and/or to perform under an enquiry of a customs body of another member state of the Union 
asking for provision of copies of the documents and/or of information from the following 
organisations formed in accordance with the legislation of the Russian Federation:  
1)  the Chamber of Industry and Commerce of the Russian Federation of the Russian Federat ion 
and the territorial chambers of industry and commerce;  
2)  the bodies responsible for certification and the testing laboratories accredited to carry out the 
appraisal (confirmation) of compliance in respect of the products for which binding provisions 
have been established by in accordance with the law of the Eurasian Economic Union and the 
legislation of the Russian Federation in the sphere of technical regulation;  
3)  other authorised organisations.  G/VAL/N/1/RUS/4  
 
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  2. When a request for provision of documents and/or information is delivered to a representative of 
an authorised organisation against signature the date of receipt of the customs body's request is the 
date written in the receipt (annotation) of the representative of the authorised organisation 
acknowledgin g the receipt of the request.  
3. When a request for provision of documents and/or of information is sent by post as a registered 
letter the request shall be deemed received:  
1)  on the date of delivery specified in the postal advice of delivery of the lett er to the addressee 
or in other sources of information, if such postal advice (information) is received before the 
onset of the term specified in Item 2 of this part;  
2)  on the sixth working day after the date of dispatch of the registered letter, unless within said 
term the customs body receives a postal advice (information) containing the date of delivery 
of the letter to the addressee.  
4. The organisation specified in Part 1 of this article which has received a substantiated request to 
provide documents  and/or information shall fulfil it within five working days after the date of receipt 
or within the same term inform the requesting customs body that does not have the documents 
and/or information requested.  
5. The form of the request, the procedure for f illing it in and the procedure for the customs body to 
send its request to the organisation specified in Part 1 of this article shall be established by the 
federal executive body carrying out the functions of control and supervision in the sphere of custom s 
affairs.  
Article 242 . The Request (Demand) and the Provision by Banks and Other Credit institutions of the 
Documents and Information Needed for Exercising Customs Control after the Clearance of Goods  
1. The customs body carrying out a customs check has t he right to demand and receive from the 
banks and other credit institutions having documents and information concerning the activities of 
the inspected organisations (individual businessmen) and the organisations (individual 
businessmen) connected with the  inspected persons through deals (transactions) in the goods in 
respect of which the customs check is carried out a reference note on the availability of the 
organisation's (individual businessman's) accounts, attested copies of contracts (agreements), 
attested copies of the certificates of transactions (if such the certificates of transactions had to be 
drawn up), banking control sheets, attested copies of supporting documents which have been 
provided to the bank (other credit institution) by said persons (except for declarations concerning 
goods), attested copies of cards bearing specimens of signatures and of imprint of a seal, and also 
statements on the transactions effectuated on the accounts of the organisations (individual 
businessmen), and attested c opies of payment documents pertaining thereto as acknowledging that 
such transactions have been concluded, in particular comprising a banking secret, in accordance 
with the legislation of the Russian Federation on banks and banking business.  
2. The customs  body carrying out a check of customs and other documents and/or information after 
the clearance of goods, in particular the one started before the clearance of the goods in accordance 
with Article 325 of the Code of the Union, has the right to request and  receive from the banks and 
other credit institutions having documents and information concerning the activities of the 
organisations (individual businessmen) which have acted as declarant, the documents and 
information mentioned in Part 1 of this article.  
3. The customs body shall not request attested copies of contracts (agreements) and banking control 
sheets, if the relevant documents have been received by customs bodies in electronic form banks 
and other credit institutions in accordance with the curren cy legislation of the Russian Federation as 
signed with the enhanced approved electronic signature of the bank (other credit institution).  
4. A request (demand) for provision of documents and information shall be delivered by the customs 
body against signa ture to the representative of a bank or another credit institution that has relevant 
powers, or be sent by the customs body to the credit institution in an advice -of-receipt registered 
post item.  G/VAL/N/1/RUS/4  
 
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  5. When the request (demand) to provide documents and information is delivered to a representative 
of the bank or other credit institution against signature the date of receipt of the customs body's 
request (demand) is the date written in the receipt (annota tion) of the representative of the bank 
(other credit institution) acknowledging the receipt of the request (demand).  
6. If the request (demand) to provide documents and information is sent by post as a registered 
letter the request (demand) shall be deeme d received:  
1)  on the date of delivery specified in the postal advice of delivery of the letter to the addressee 
or in other sources of information, if such postal advice (information) is received before the 
onset of the date specified in Item 2 of this p art; 
2)  on the sixth working day after the date of dispatch of the registered letter, unless within said 
term the customs body receives a postal advice (information) containing the date of delivery 
of the letter to the addressee.  
7. The bank or other cred it institution that has received a substantiated request (demand) for 
provision of documents and information shall fulfil it within five working days after the date of receipt.  
8. If the requested (demanded) documents have been earlier provided by the bank  (another credit 
institution) to customs bodies in the course of customs or currency control the bank (another credit 
institution) has the right to abstain from filing such documents again, if no change has occurred in 
the information contained therein sin ce the date of their filing with the customs bodies.  
9. If within the term envisaged by Part 7 of this article in the case mentioned in Part 8 of this article 
the bank (another credit institution) to which a request (demand) has been sent informs the custo ms 
body from which the request (demand) was received about the fact that the requested (demanded) 
documents had been earlier provided to customs bodies (with reference to the name of the customs 
body, and also the details of the letter according to which t he requested (demanded) documents 
had been earlier provided to customs bodies), and the fact that since the date of their provision to 
the customs bodies no change has occurred in the information contained therein.  
10. The provisions of Parts 8 and 9 of th is article do not extend to cases when the request (demand) 
comprises reference to the fact that the requested (demanded) documents filed earlier with the 
customs bodies have been lost.  
11. It is prohibited to demand notarisation of the copies of documents  submitted to the customs 
body, except as otherwise envisaged the legislation of the Russian Federation. If necessary, on a 
request in writing in arbitrary form the customs body has the right to familiarise itself with the 
original documents. The bank or a nother credit institution shall allow the customs bodies to see the 
original documents (if any).  
12. The form and procedure for dispatch (delivery) by the customs body of a request (demand) to 
a bank or another credit institution shall be established by th e federal executive body carrying out 
the functions of control and supervision in the sphere of customs affairs.  
13. The form and procedure for the banks and other credit institutions to provide documents and 
information on requests (demands) of customs bo dies shall be established by the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs by 
agreement with the Central Bank of the Russian Federation.  
Article 243 . The Customs Observation  
1. Access for the customs body's officials for the purposes of customs observation to the premises 
or the area of persons shall be realised on the show of an order on conducting customs observation 
and the official identity document of the customs body's off icial. 
2. The show of the documents specified in Part 1 of this article is not required for the purposes of 
conducting customs observation in customs control zones and in the installations of the persons in 
respect of which a field customs check is carried  out. G/VAL/N/1/RUS/4  
 
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  3. In the cases defined by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs the results of customs observation shall be drawn up in 
the form of a report on customs observation.  
Article 244. Checking the Availability of a System Intended for Keeping Record of Goods, and the 
Keeping of Record of Goods  
1. In accordance with Subitem 1 of Item 1 of Article 350 of the Code of the Union a check of the 
availability of a system intended to keep r ecord of goods shall be carried out in respect of the persons 
seeking inclusion in the register of authorised economic operators, registers of the persons pursuing 
activities in the sphere of customs affairs, and the persons included in such registers.  
2. In accordance with Subitem 2 of Item 1 of Article 350 of the Code of the Union the customs bodies 
shall carry out a check of the keeping record of goods by the persons pursuing activities in the 
sphere of customs affairs, authorised economic operators and the persons possessing and/or using 
the goods placed under the customs procedure envisaging the keeping of record of goods.  
3. The check of availability of a system intended to keep record of goods consists in the fining out if 
the a person has a system fo r keeping record of goods, and if it meets the requirements established 
by the Code of the Union and/or the legislation of the Russian Federation, in particular in the checking 
of source documents and entries in record -keeping documents, and also the organ isation and 
executive documents which endorse the accounting philosophy adopted by the person for compliance 
with said requirements.  
4. The checking of the record -keeping in respect of goods hall be done by means of reconciling the 
data available in the re cord-keeping system and in the reports filed with the customs bodies with 
another data the customs body has, and also with the data available in the books and statements, 
source documents and journals/ledgers.  
5. A check of the record keeping in respect of  goods for one and the same period shall be carried 
out once.  
6. The results of a check of the availability of a system intended to keep record of goods and of the 
keeping of record of goods as an independently -applied measure supporting the realisation of  
customs control shall be recorded in a report on the check of availability of a system intended to 
keep record of goods and of the keeping record of goods.  
7. The results of a check of availability of a system intended to keep record of goods and of the 
keeping record of goods for ensuring the application of a form of customs control shall be recorded 
in a document drawn up on the results of application of the given form of customs control.  
Article 245 . Keeping Record of Goods for the Purposes of Customs Control  
1. The persons pursuing a foreign economic and other activity relating to the movement of goods 
across the customs border, or an activity involving the goods moved across the customs border have 
the right to keep record of goods and of the transact ions involving goods.  
2. The provisions governing the keeping of record of goods for the purposes of customs control for 
the persons specified in Part 1 of this article shall be established by the federal executive body 
carrying out the functions of state policy elaboration and normative legal regulation in the sphere of 
customs affairs, with account being taken of the following basic provisions:  
1) the keeping of measurement of the facts of economic life in kind;  
2)  if the units of measurement are used ot her than the units of measurement of goods in the 
Commodity Classification of Foreign Economic Activity an indication of the coefficient for 
translation of the units of measurement for the purpose of comparing the quantity of goods 
specified in customs dec larations, and the quantity of the goods specified in accounting 
documents, with the reflection of the methodology for defining the translation coefficient in 
the internal executive document envisaged by Part 3 of this article;  
3)  if the goods fully manuf actured on the territory of the Russian Federation are used in economic 
and other activities said goods are subject to recording in accordance with the provisions of G/VAL/N/1/RUS/4  
 
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  this article, if they are used to make new goods together with the goods imported into the  
Russian Federation, or are interchangeable with the goods imported into the Russian 
Federation;  
4)  when goods are recorded on the books there shall be provided the numbers of customs 
declarations, and also the status of the goods, in particular:  
a)  the goods imported into the Russian Federation form third countries;  
b)  the goods fully manufactured on the territories of the Russian Federation and/or of other 
member states of the Union;  
c)  conditionally cleared goods;  
5)  the record of goods is kept in e lectronic form;  
6)  if goods are used for the manufacture of new goods or for realisation of other operations 
involving goods resulting in a change in the condition thereof (in particular the simple 
operations of mixing or re -packing) the internal executiv e document envisaged by Part 3 of 
this article shall comprise the rates of consumption of materials, raw materials, components 
and also the methodologies used to compute them;  
7)  record of interchangeable goods is kept as based on the assumption that the goods imported 
earlier have been first to be used to pursue economic or other activities;  
8)  the person exercises internal control over the keeping of record with the reflection of the 
procedure for the organising and the procedure for conducting such con trol in the internal 
executive document specified in Part 3 of this article;  
9)  the accounting period for customs control may be less than one calendar year, but not less 
than one month;  
10)  the record -keeping data shall be comparable with the bookkeepin g data;  
11)  the provisions governing the record -keeping may differ depending on the category of the 
persons specified in Part 1 of this article, and also the category of goods.  
3. The procedure for keeping record for the purposes of customs control shall be endorsed by an 
internal executive document of the person (an order, instructions or another similar document) with 
reference to the person in whom the keeping of record is vested, with a description of the internal 
control system, and the procedure for detecting and eliminating errors and inaccuracies.  
4. If there is a discrepancy between the record -keeping data for the purposes of customs control 
and the data available in the automated database of the customs bodies, and/or the data received 
in the cour se of a stock -taking of goods (stock -taking of assets and liabilities), and/or the 
bookkeeping data, and/or another information held by customs bodies, in particular received from 
tax bodies, and also if a discrepancy is found between the data available on  the records for the 
purposes of customs control it shall be assumed that the goods whose quantity exceeds the quantity 
of the goods recorded on the books in the accounting period established by in accordance with 
Item 9 of Part 2 of this article, or withi n several accounting periods are the goods which have been 
illegally moved across the customs border of the Union, or of the goods which have not been cleared 
by customs bodies in accordance with the Code of the Union, unless the person proves otherwise.  
5. The person shall declare the goods deemed illegally moved across the customs border of the 
Union, or the goods which have not been cleared by customs bodies in accordance with the Code of 
the Union under the provisions of Part 4 of this article in the pr ocedure established by Article 104 of 
this Federal Law, within 15 calendar days after receiving the customs body's decision noting the fact 
of discrepancy of the data available on the records for the purposes of customs control and other 
data, and shall al so pay customs duties, taxes, safeguard, anti -dumping and countervailing duties.  
6. Record for the purposes of customs control shall be kept in accordance with the provisions of this 
article by the legal entities, branches and missions of foreign persons, irrespective of the 
bookkeeping methods practiced.  
Article 246 . Checking the Markin g of Goods  
1. The check of the marking of goods, except for the check of marking envisaged Parts 3 and 4 of 
this article, consists in the comparing by the customs bodies of the information available on the 
marking of the goods and/or their packing against the information about the goods which is declared 
in a customs declaration and/or available in other documents required for realisation of customs G/VAL/N/1/RUS/4  
 
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  operations, and in the check of availability or lack of the signs showing that the information placed 
on the marking of the goods and/or on the packing thereof does not correspond to such information.  
2. In the course of check of the marking of the goods intended for sale and/or being sold in duty -
free trade the customs bodies shall also check the availability of  the marking specified in Part 4 of 
Article 381 of this Federal Law on the goods.  
3. The check of the marking of goods by means of control (identification) signs or other means of 
identification consists in the check of availability of control (identificat ion) signs or other means of 
identification on the goods, if according to international treaties and the acts constituting the law of 
the Union, and/or the legislation of the Russian Federation such control (identification) signs or other 
means of identifi cation have to be applied to the goods which are being imported (have been 
imported) into the Russian Federation, and the availability or lack of the signs showing that such 
control (identification) signs or other means of identification are counterfeit, a nd/or in comparison 
with the information on the control (identification) signs or other means of identification against the 
information declared in a customs declaration, and the information available in other sources of 
information.  
4. The check of the go ods' having been marked with excise stamps and other types of stamps in 
respect of which the customs bodies are responsible for checking the observance of the rules for 
marking with them consists in the check by the customs bodies of the procedure for mark ing goods 
with such stamps, the correspondence of the information placed (available) on such stamps to the 
marked goods, and the information concerning the goods declared in the customs declaration and/or 
available in the documents submitted to the customs  bodies, and also another information held by 
the customs bodies, in particular the check of availability or lack of the signs showing that such 
stamps are counterfeit.  
5. A check of the marking of goods shall be carried out in the course of a customs exam ination, 
customs inspection, and also of a customs inspection of premises and areas.  
6. The results of a check of the marking of goods shall be reflected in a report drawn up on the 
results of application of the form of customs control in the course of whi ch the marking of the goods 
has been checked.  
Article 247 . Seizing Customs, Transport (Carriage), Commercial as Well as Other Documents and 
Means for the Purposes of Conducting a Customs Expert Examination  
1. For the purposes of a customs expert examinatio n in respect of customs, transport (carriage), 
commercial and other documents, and means of identification such documents and means of 
identification shall be seized by customs bodies in the procedure established by the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs.  
2. In the event of seizure of customs, transport (carriage), commercial and other documents and 
means of identification a report on the seizure thereof shall be drawn up.  
Article 248. The Identification of Goods, Documents, Vehicles, and also Premises and Other Places  
1. The identification of goods, documents, vehicles, as well as premises and other places shall be 
done in accordance with Article 341 of the Code of the Union.  
2. Means of identification may be used in the sealing of premises, warehouses, archives and other 
locations (storage) of the documents and goods in respect of which a field customs check is carried 
out, in accordance with Article 234 of this Federal Law.  
3. The procedure for using the means of identification used by the customs bodies, and the technical 
specifications applicable thereto shall be established by the federal executive body carrying out the 
functions of control and supervision in the sphere of custo ms affairs.  
4. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs may also establish a procedure for application of 
the methods of identification used by the cus toms bodies, in particular a procedure for application G/VAL/N/1/RUS/4  
 
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  of the methods of identification envisaged by Articles 167, 180, 192, 206 and 214 of the Code of the 
Union.  
5. As means of identification the customs bodies may recognise lead seals, seals or other mea ns of 
identification used by the customs bodies of states not being members of the Union, and also by the 
consignors of goods, carriers and other persons.  
Article 249 . Procedure for Using Customs Control Technical Facilities, Other Technical Facilities, 
and the Water Vessels and Aircraft of the Customs Bodies  
1. A list of and the procedure for using the customs control technical facilities which are used in the 
course of customs control shall be defined by the federal executive body carrying out the functio ns 
of state policy elaboration and normative legal regulation in the sphere of customs affairs.  
2. The procedure for using the water vessels and aircraft of the customs bodies for the purposes of 
conducting customs control shall be established by the Gover nment of the Russian Federation.  
Article 250 . The Customs Escort  
1. The customs bodies shall use customs escort for the purposes of securing the carriage of goods 
which are under customs control on the customs territory of the Union in the procedure define d by 
Article 343 of the Code of the Union.  
2. The procedure for organising customs escort while customs -escorting vehicles only on the territory 
of the Russian Federation shall be defined by the federal executive body carrying out the functions 
of control and supervision in the sphere of customs affairs.  
Article 251 . The Route of Carriage of Goods  
1. The route of carriage of goods shall be established by the customs bodies for the purposes of 
ensuring control over the carriage of the goods which are under c ustoms control on the customs 
territory of the Union in the procedure established by Article 344 of the Code of the Union.  
2. The procedure for realisation of the customs operations connected with the establishment, change 
and following of the route of car riage of the goods which are under customs control when in 
accordance with the Code of the Union the goods may be carried on the customs territory of the 
Union without placement under the customs procedure of customs transit shall be defined by the 
federal  executive body carrying out the functions of control and supervision in the sphere of customs 
affairs.  
Article 252 . Procedure for Inviting Specialists, and Also Specialists and Experts from Other State 
Bodies of the Russian Federation to Participate (to Render Assistance) in the Realisation of 
Customs Control  
1. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall establish a procedure for the customs body to take and formalise a decision on 
recruitment for committing certain actions in the course of customs control of a specialist who is not 
interested in the results of such actions and has the special knowledge and skills required for 
rendering assistance to customs bodies, in particular in the application of customs control technical 
facilities.  
2. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall establish a procedure for the customs body to take and formalise a decisi on on 
recruitment of specialists and experts from other state bodies of the Russian Federation to render 
assistance in the course of customs control.  
  G/VAL/N/1/RUS/4  
 
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  SECTION VII THE CUSTOMS BODIES  
Chapter 45. General Provisions on the Customs Bodies  
Article 253 . The System of Customs Bodies. The Officials of Customs Bodies  
1. The customs bodies constitute a single federal centralised system.  
2. The customs bodies are:  
1)  the federal executive body carrying out the functions of control and supervision in the sphere 
of customs affairs;  
2)  the regional customs directorates;  
3)  the customs -houses;  
4) the customs posts.  
3. The creation, re -organisation and liquidation of regional customs directorates, customs -houses 
and customs posts shall be effectuated in the procedure  defined by the Government of the Russian 
Federation.  
4. The competence of the specific customs bodies specified in Items 2 - 4 of Part 2 of this article in 
terms of carrying out certain functions and certain customs operations shall be defined by the fede ral 
executive body carrying out the functions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs.  
5. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs has the right to create specialised customs bodies.  
6. The regional customs directorates, customs -houses, customs -posts, in particular specialised 
customs bodies, shall operate on the basis of general or individual provisions endorsed by the federal 
executive body carrying out the functions of control and sup ervision in the sphere of customs affairs. 
Customs -posts need not necessarily have the status of legal entity.  
7. The operating areas of said customs bodies shall be defined by the federal executive body carrying 
out the functions of control and supervisio n in the sphere of customs affairs.  
8. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall have its missions in foreign states, formed in the procedure established by the 
legislation of th e Russian Federation.  
Article 254 . The Principles of Operation, and the Functions and Objectives of the Customs Bodies  
1. The activities of the customs bodies shall be based on the principles:  
1)  of legality;  
2)  the equality of persons before the law, th e respect and observance of their rights and liberties;  
3)  the unity of the system of the customs bodies and the centralised direction;  
4)  the professionalism and competence of the customs bodies' officials;  
5)  the clarity, predictability and transparen cy of the actions of the customs bodies' officials, the 
comprehensibility of demands of the customs bodies in the course of customs control and 
customs operations, the accessibility of information about the rules for pursuance of foreign 
economic activity,  the customs legislation of the Union and the legislation of the Russian 
Federation on customs regulation;  
6)  the uniformity of law -enforcement practices in the course of customs control and customs 
operations;  
7)  the impossibility of assigning excessive  and unjustified costs in the execution of powers in the 
sphere of customs affairs to participants in foreign economic activity, the persons pursuing 
activities in the sphere of customs affairs, carriers and other persons.  
2. Within the scope of their comp etence the customs bodies shall ensure on the territory of the 
Russian Federation the fulfilment of the tasks and functions established by Article 351 of the Code 
of the Union, and also shall carry out the following functions:  G/VAL/N/1/RUS/4  
 
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  1)  ensuring the execution of  the international obligations of the Russian Federation in as much 
as it concerns customs affairs, maintain cooperation with the customs and other competent 
bodies of foreign states, international organisations which deal with customs affairs issues;  
2)  keeping the customs statistics of the Russian Federation;  
3)  exercising within the scope of their competence control over the currency transactions 
involving the movement of goods across the customs border of the Union, the import of goods 
into the Russia n Federation and the export of goods from the Russian Federation, and also 
over the compliance of the realised currency transactions connected with the movement of 
goods across the customs border of the Union, the import of goods into the Russian Federatio n 
and the export of goods from the Russian Federation with the terms of licences and permits;  
4)  checking the marking of goods in the course of customs control in respect of the goods whose 
compulsory marking is envisaged by international treaties of the Russian Federation or the 
legislation of the Russian Federation;  
5)  detecting, preventing and stopping the crimes and administrative offences put by the 
legislation of the Russian Federation in the competence of the customs bodies, and also other 
crimes a nd offences relating to them, committing urgent investigative actions and carrying 
out preliminary investigation in the form of an inquiry in criminal cases concerning said crimes, 
implementing proceedings in cases of administrative offences;  
6)  carrying out in accordance with the legislation of the Russian Federation operative search 
activities for the purposes of detecting, preventing, stopping and solving crimes, counteracting 
corruption and ensuring their own security;  
7)  cooperating in the fight agai nst corruption, international terrorism and extremism, 
counteracting the illegal trafficking of the goods containing intellectual property items, narcotic 
drugs, psychotropic substances, weapons, ammunition, cultural valuables and other items 
moved across the customs border of the Union and/or across the State Border of the Russian 
Federation;  
8)  counteracting corruption and corruption manifestation in customs bodies and the non -profit 
organisations and states unitary enterprises specified in Part 1 of Art icle 274 of this Federal 
Law; 
9)  ensuring within the scope of their competence the observance of the rights and lawful interests 
of persons in cases when goods are moved across the customs border of the Union, and 
creating conditions conducive to the acce leration of turnover across the customs border of the 
Union;  
10)  improving the declaring for customs purposes and customs control, creating conditions helping 
to simplify the realisation of customs operations in respect of the goods and vehicles moved 
across the customs border of the Union, applying up -to-date information technologies, put 
into practice progressive customs administration techniques, in particular on the basis of 
generally -accepted international standards in the sphere of customs affairs, t he experiences 
of customs affairs management in the foreign states being trade partners of the Russian 
Federation;  
11)  participating in ensuring the tracking of goods in accordance with the acts constituting the law 
of the Union, and/or the legislation of  the Russian Federation;  
12)  ensuring the conjugation of the information resources of the customs and the tax bodies for 
counteracting the evasion of payment of customs duties, taxes, safeguard, anti -dumping and 
countervailing duties;  
13)  putting into pr actice technologies for exercising customs and other types of state control with 
the use of the one -stop mechanism and electronic paperwork.  
3. If a ban is imposed by the Government of the Russian Federation on the circulation in the Russian 
Federation of certain categories of goods the customs bodies shall ensure within their competence 
the observance of said ban.  
4. Other functions may be vested in the customs bodies by federal laws, acts of the President of the 
Russian Federation and the Government of th e Russian Federation.  
Article 255 . Certain Control and Supervision Measures  
1. For the purposes of ensuring the observance of international treaties and acts in the sphere of 
customs regulation, and/or the legislation of the Russian Federation on customs r egulation, and/or 
other normative legal acts of the Russian Federation the customs bodies may implement certain 
control and supervision measures.  G/VAL/N/1/RUS/4  
 
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  2. When certain control and supervision measures are under way the customs bodies shall analyse 
information, i n particular the one contained in the databases of the customs bodies and other state 
bodies of the Russian Federation carrying out the functions of control and supervision, and also 
another information received by the customs bodies in accordance with the  law of the Union and/or 
the legislation of the Russian Federation.  
3. Certain control and supervision measures shall be taken at the location of the customs body.  
4. The realisation of certain control and supervision measures shall be effectuated with no limit on 
the frequency thereof.  
5. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs shall define a procedure for and the cases of 
implementation of certain con trol and supervision measures, in particular grounds and completion 
term for control and supervision measures, and also the rights and duties of persons in the course 
of implementation thereof.  
Article 256 . The Flag, Banner, Pendant and Emblem of the Custo ms Bodies  
1. The customs bodies (except for customs posts) and the educational organisations which are under 
the jurisdiction of the federal executive body carrying out the functions of control and supervision in 
the sphere of customs affairs shall have a flag, banner  and emblem. The customs posts shall have 
the flag and emblem. The vehicles of the customs bodies shall bear the emblem. The water vessels 
of the customs bodies shall bear the flag and the pendant of the customs bodies.  
2. A description and sketches of the  flag, banner and emblem of the federal executive body carrying 
out the functions of control and supervision in the sphere of customs affairs, the model specimens 
of the banners of the customs bodies (save customs posts) and of the educational organisation s 
which are under the jurisdiction of the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs, the pendants of the water vessels of the customs 
bodies, and also regulations on the banner of the fede ral executive body carrying out the functions 
of control and supervision in the sphere of customs affairs shall be endorsed by the President of the 
Russian Federation.  
3. It is prohibited in the Russian Federation to use on signboards, letterhead paper, in  invoices and 
other documentation, announcements and advertisements, on goods and on the packing thereof the 
customs symbols (sketches of the flag, banner and emblem of the customs bodies and the pendant 
of water vessels of the customs bodies), and also th e designations which are similar to the names 
of customs bodies in the course of commercial activities by legal entities and natural persons, in 
particular by individual businessmen, except for the legal entities specified in Article 274 of this 
Federal La w, and the persons pursuing activities in the sphere of customs affairs specified in 
Chapters 57 - 64 of this Federal Law. The organisations and individual businessmen engaged in 
trading are prohibited to use the word "customs" and word combinations includ ing it on signboards, 
letterhead paper, in announcements and advertisements, on goods and the packing thereof.  
Article 257 . The Venues of the Customs Bodies. The Customs Infrastructure  
1. The customs bodies shall be located at check -points, except for the check -points located on the 
sections of the State Border of the Russian Federation where the adjacent country is a member state 
of the Union.  
2. Other venues of the customs bodies where customs operations and customs control may take 
place shall be designa ted by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs depending on the scope of flow of passengers and goods, 
the pace of development of foreign economic relations of the constituent entiti es of the Russian 
Federation, the level of development of transport corridors and transport infrastructure, the needs 
of participants in foreign economic activity and transport organisations.  
3. The Government of the Russian Federation has the right to def ine a procedure for deployment of 
customs bodies in the places specified in Part 2 of this article.  G/VAL/N/1/RUS/4  
 
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  4. The customs infrastructure consists of buildings, structures, premises, open -air grounds equipped 
with technical facilities for customs control, engineer ing, information and telecommunication 
systems, and the facilities supporting them (hereinafter referred to in this article as customs 
infrastructure components), bases of the water vessels of the customs bodies and the social -purpose 
facilities which supp ort the activities of the customs bodies.  
5. Provisions governing the arrangement of facilities and the technical equipment of located in the 
places of deployment of customs bodies, and in other places where customs operations may take 
place, and customs c ontrol may be exercised shall be established by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs.  
6. The customs bodies shall have their venue on the premises which are under federal ownershi p, 
and also on the premises which are under other forms of ownership envisaged by the legislation of 
the Russian Federation (on the condition that the premises and installations for organising customs 
control at a check -point on the State Border of the Rus sian Federation are transferred on a gratuitous 
basis).  
7. On the initiative of the persons pursuing activities in the sphere of customs affairs, the participants 
in foreign economic activity which do regular export and import deliveries of goods, of trans port and 
forwarding organisations and of the federal postal organisations the customs -posts and structural 
unit of the customs -houses may be deployed on premises which belong to said persons and are 
granted under a contract of gratuitous use, except for th e cases established by the Government of 
the Russian Federation.  
8. The provision of materials and equipment for the premises specified in Part 6 of this article shall 
be done with funds of the federal budget and other sources of funding envisaged by the legislation 
of the Russian Federation.  
9. The components of customs infrastructure shall be located on the land plots which are under 
federal ownership and other forms of ownership.  
10. The land plots mentioned in Part 9 of this article shall be granted for permanent (perpetual) use 
in accordance with the land legislation of the Russian Federation.  
Chapter 46. The Rights and Duties of the Customs Bodies  
Article 258 . The Duties of the Customs Bodies  
The customs bodies shall:  
1)  observe international treaties and acts in the sphere of customs regulation, and the legislation 
of the Russian Federation on customs regulation;  
2)  exercise control and supervision over the observance of international treaties and acts in the 
sphere of customs regulation, and the legislation of the Russian Federation on customs 
regulation;  
3)  be gu ided by the written explanations of the federal executive body carrying out the functions 
of state policy elaboration and normative legal regulation in the sphere of customs affairs 
concerning the issues of application of the legislation of the Russian Fed eration on customs 
regulation;  
4)  ensure the fulfilment of the tasks and functions vested in them by international treaties and 
acts in the sphere of customs regulation and the legislation of the Russian Federation on 
customs regulation by means of execut ing the powers defined the Code of the Union, this 
Federal Law and other legislation of the Russian Federation.  
Article 259 . The Rights of the Customs Bodies  
1. For the purpose of carrying out the functions vested in them the customs bodies have the follow ing 
rights:  
1)  taking the measures envisaged by international treaties and acts in the sphere of customs 
regulation, the legislation of the Russian Federation in the sphere of customs affairs, and also G/VAL/N/1/RUS/4  
 
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  another legislation of the Russian Federation control  over the observance of which is vested 
in the customs bodies, for the purposes of ensuring the observance of these acts by persons;  
2)  demanding the documents and information, in particular through telecommunication channels 
in the personal area, which h ave to be provided according to international treaties and acts in 
the sphere of customs regulation, the legislation of the Russian Federation in the sphere of 
customs affairs, and also another legislation of the Russian Federation control over the 
observa nce of which is vested in the customs bodies, for the purposes of ensuring the 
observance of these acts by persons;  
3)  demanding from persons a confirmation of the powers to pursue a certain activity in the sphere 
of customs affairs or to commit certain a ctions;  
4)  using in urgent cases the communication facilities or vehicles which belong to organisations 
or public associations (except for the means of communication and vehicles of the diplomatic 
missions, consular and other institutions of foreign state s, and also of international 
organisations) for the purposes of preventing the crimes in respect of which preliminary 
investigation in criminal cases is put according to the criminal procedural legislation within the 
competence of the customs bodies, for p ursuing and arresting the persons who have 
committed such crimes or are being suspected of having committed them. The property 
damage sustained in such cases by the possessors of means of communication or vehicles 
shall be indemnified by the customs bodies  on a claim of the possessors of the means of 
communication or vehicles with funds of the federal budget in the procedure defined by the 
Government of the Russian Federation;  
5)  arresting and bringing to the official premises of the customs body or to int ernal affairs bodies 
of the Russian Federation in accordance with the legislation of the Russian Federation the 
persons who are suspected of having committed crimes, have committed and are committing 
crimes or administrative offences in the sphere of custo ms affairs;  
6)  using in their activities information systems, video and audio equipment, cinema and 
photography equipment, and also other technical and special facilities which do not cause 
harm to citizens' lives and health or the environment, forming, k eeping and using databanks 
on persons, goods (things) and facts;  
7)  exchanging the information the customs bodies have with the customs bodies of foreign states 
on issues of customs affairs in accordance with international treaties and acts in the sphere of 
customs regulation, and also in accordance with this Federal Law;  
8)  maintaining within their competence information interaction with the governmental bodies, 
other bodies and organisations;  
9)  developing, creating and operating information systems, c ommunication systems and data -
transmission systems, customs control technical facilities, and also data protection facilities, 
in particular cryptographic data protection facilities, in accordance with the legislation of the 
Russian Federation;  
10)  lodgin g complaints and applications with courts and arbitration courts:  
a)  on the collection of customs duties, taxes, safeguard, anti -dumping and countervailing 
duties, customs fees, interest and penalties and other payments for the collection of 
which the customs bodies are responsible;  
b)  on the levy of execution in respect of goods to set off the payment of customs duties, 
taxes, safeguard, anti -dumping and countervailing duties, customs fees;  
c)  on the deeming of property ownerless;  
d)  on the winding -up of organisations of any organisational legal form on the grounds 
established by the legislation of the Russian Federation;  
e)  on deeming transactions null and void and on the application of the consequences of 
the invalidity thereof;  
f)  in other cases  envisaged by international treaties and acts in the sphere of customs 
regulation, and also the legislation of the Russian Federation on customs regulation;  
11)  visiting without hindrance on show of official identity documents in connection with the 
criminal cases under investigation and the cases administrative offences under proceedings in 
connection with a check of the materials, messages and applications about crimes registered 
in the established by procedure, and also the materials, messages and appli cations containing 
information pointing out to the existence of the administrative offences whose consideration 
is put within the competence of the customs bodies, state and municipal bodies, public 
associations and organisations, getting familiarised with  the necessary documents and 
materials, in particular with the citizens' personal particulars which have to do with the 
investigation of criminal cases, proceedings in cases of administrative offences, the verification G/VAL/N/1/RUS/4  
 
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  of materials, messages and applicatio ns concerning crimes, and also of the materials, 
messages and applications comprising the data pointing out to the existence of the event of 
administrative offence;  
12)  carrying out research and development in the sphere of customs affairs;  
13)  realising  other rights envisaged by this Federal Law and other federal laws;  
14)  holding persons accountable on administrative lines in accordance with the legislation of the 
Russian Federation on administrative offences.  
2. The rights of the customs bodies envisa ged by Part 1 of this article may be used exclusively in 
the fulfilment of the tasks and functions vested in the customs bodies.  
Article 260 . The Rights of Customs Bodies When Customs Bodies Are Exercising Customs Control 
with the Use of Water Vessels and Aircraft of the Customs Bodies  
1. While exercising customs control with the use water vessels and aircraft of the customs bodies 
these bodies have the right:  
1)  when the signs have been discovered showing that a vehicle is used to illegally move the 
goods  subject to customs control - to halt such vehicle and subject it to a customs 
examination;  
2) to detain the individuals who are on a vehicle and are suspected to have committed the crimes 
in respect of which the commission of urgent investigative actions and enquiry is put by the 
criminal procedural legislation of the Russian Federation within the cognisance of the customs 
bodies, except as otherwise envisaged by international treaties of the Russian Federation;  
3)  to pursue and apprehend outside the terr itorial sea of the Russian Federation the water vessels 
which have left the territory of the Russian Federation without a permission of the customs 
bodies in the adjacent zone of the Russian Federation until their entry in the territorial sea of 
a foreign state, if the pursuit has been started in the inland waters, in the territorial sea of the 
Russian Federation after a visual or sound signal to halt from a distance allowing to see or 
hear that signal, has been effectuated continuously;  
4)  if the signs of  an administrative offence in the sphere of customs affairs have been discovered 
- to apprehend vehicles for the further seizure or distrainment thereof in accordance with the 
legislation of the Russian Federation on administrative offences;  
5)  in the cas es envisaged by the Code of the Union and this Federal Law to escort vehicles, in 
particular with the placement of the customs bodies' officials aboard them.  
2. The crews of water vessels and aircraft of the customs bodies have the right to:  
1)  gratuitous ly use water and air space of the Russian Federation, the water areas of sea and 
river port, of their piers and other water mooring installations, and also airports, aerodromes 
(landing grounds) on the territory of the Russian Federation, irrespective of t heir belonging 
and intended purpose;  
2)  gratuitously use the preferential right of entry in the port and exit from the port in the 
procedure agreed upon with the authorised federal executive bodies;  
3)  gratuitously receive navigation, hydrometeorological, hydrographical and other information;  
4)  gratuitously support flights and vessel navigation.  
Article 261 . The Rights of the Customs Bodies to Halt Vehicles  
1. The customs bodies have the right to halt motor vehicles, in particular those which do not do the 
international carriage of goods, for the purposes of checking the observance of international treaties 
and acts in the sphere of customs regulation and of th e legislation of the Russian Federation by 
means of checking goods and the documents pertaining thereto.  
2. On their own the customs bodies may halt the motor vehicles mentioned in Part 1 of this article 
in the customs control zones created along the state  border of the Russian Federation, if the unladen 
mass of said vehicle is three tons and a half and more, in the customs control zones created along 
the state border of the Russian Federation, and also on the territories of the Republic of Altai, the 
Repub lic of Dagestan, the Republic of Ingushetia, the Kabardino -Balkarian Republic, the Karachay -
Cherkessian Republic, the Republic of North Ossetia - Alania, the Chechen Republic, the Altai 
Territory, the Stavropol Territory, Astrakhan Region, Bryansk Region, Volgograd Region, Kurgan G/VAL/N/1/RUS/4  
 
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  Region, Leningrad Region, Novosibirsk Region, Omsk Region, Orenburg Region, Pskov Region, 
Samara Region, Saratov Region, Smolensk Region, Tver Region, Tyumen Region, Chelyabinsk 
Region and the federally significant city of St. Pete rsburg.  
3. In the places other than those envisaged by Part 2 of this article the halting of the motor vehicles 
specified in Part 1 of this article shall be effectuated by the internal affairs bodies authorised in the 
sphere of road traffic safety, in coop eration with the customs bodies.  
4. Halting a motor vehicle in accordance with Part 2 of this article shall be done on a demand of an 
authorised official of a customs body, or in the case envisaged by Part 3 of this article on a demand 
of an authorised off icial of internal affairs bodies.  
5. On a demand of the authorised officials specified in Part 4 of this article the person driving a 
motor vehicle specified in Part 1 of this article shall stop the motor vehicle and shall show said 
vehicle, the goods avai lable in it and the documents pertaining to them to the authorised customs 
body's official for customs control purposes.  
6. If motor vehicles are halted outside the customs control zones the duration of the check by 
customs bodies of goods and of the docum ents pertaining to them and the recording of the results 
of the check shall not exceed two hours. The forced putting of said vehicles in the area of a temporary 
storage warehouse or in another place being a permanent customs control zone is allowed if a 
decision is taken on performance of a customs examination, and also if an action has been brought 
in a case of an administrative offence, with copies of the relevant decision or a report being delivered 
to the carrier or the person who is driving the given v ehicle. In this case, such vehicle may be located 
in the area of a temporary storage warehouse or in another place being a permanent customs control 
zone during the time required for unloading it, except for cases when such vehicle is subject to 
seizure or  distrainment in accordance with the legislation of the Russian Federation on administrative 
offences or in accordance with the criminal procedural legislation of the Russian Federation.  
7. A report shall be drawn up concerning the halting of a motor vehic le, one copy of it being delivered 
to the carrier. The form of such report, and the procedure for filling it in shall be established by the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs.  
8. The delivery of the report envisaged by Part 7 of this article to the carrier (to the person who is 
driving the motor vehicle) shall testify of the fact that customs control in the form of a check of 
customs and other documents and/or of information has been  completed. Said report shall reflect 
the results of the check of customs, other documents and/or of information.  
9. The reports envisaged by Articles 327 and/or 328 of the Code of the Union shall be drawn up on 
the results of the customs control in respec t of goods that is envisaged by Part 1 of this article.  
Article 262 . Obligation to Perform under Demands of the Customs Bodies and Their Officials  
1. The lawful demands of the customs bodies and their officials while they are executing their official 
duties shall be compulsorily obeyed by all persons.  
2. A default on performing under lawful demands of the customs bodies and their officials, and the 
commission of the actions (omissions) impeding their execution of their official duties shall cause 
the liabil ity established by the legislation of the Russian Federation.  
Article 263 . The Departmental Control  
1. Except as otherwise envisaged this Federal Law and other federal laws, a higher customs body - 
given the availability of grounds - has the right to condu ct departmental control in respect of the 
decisions, actions (omissions) of a lower customs body. In the event of discovery according to the 
results of departmental control of a decision of a lower customs body that does not comply with the 
provisions of i nternational treaties and acts in the sphere of customs regulation or the legislation of 
the Russian Federation on customs regulation the higher customs body shall cancel in full or in part 
such decision, except for cases when the irregularities committed when the decision was taken by 
the lower customs body cannot be eliminated or the term for adoption of a new decision has expired.  G/VAL/N/1/RUS/4  
 
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  2. If, after the cancellation (partial cancellation) of a decision of a lower customs body in the 
procedure of departmental c ontrol it is necessary to take a new decision such decision shall be taken 
by the customs body on the results of customs control in accordance with international treaties and 
acts in the sphere of customs regulation, the legislation of the Russian Federati on on customs 
regulation within 30 calendar days from the time of receipt of the results of said customs control, 
unless another term is envisaged by international treaties and acts in the sphere of customs 
regulation, and also this Federal Law.  
3. The fed eral executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs shall define a procedure for exercising departmental 
control in respect of decisions, actions (omissions), and also t he form of a decision taken on the 
results of departmental control.  
4. The customs bodies shall carry out departmental control in connection with the existence of causes 
for it. Below are the causes for conducting departmental control:  
1)  the complaints ( applications) filed by citizens and organisations, rulings and other documents 
of judicial bodies which are received by the customs bodies in connection with the taking of 
appeal from decisions, actions (omissions) of customs bodies and their officials;  
2)  applications of citizens and organisations filed with the customs bodies;  
3)  applications received by the customs bodies from state bodies, bodies of the procurator's office 
and other bodies;  
4)  the applications received by the customs bodies from the staff of the Business Ombudsman 
under the President, and also from the staffs of the business ombudsmen in the constituent 
entities of the Russian Federation;  
5)  the causes appearing in connection with the fulfilment by customs bodies or by customs 
bodies ' officials of their tasks and functions, in particular:  
a)  when customs control is exercised and/or decisions on the results of customs checks 
are implemented;  
b)  when service, comprehensive, functional and target -oriented checks are carried out;  
c)  which proceedings in criminal cases or cases of administrative offences are under way;  
d)  when state services are provided in terms of keeping the registers of the persons 
pursuing activities in the sphere of customs affairs;  
e)  when monitoring and analysi s are carried out in respect of databases and the 
information resources of the Unified Automated Information System of the customs 
bodies;  
f)  when objections to the report on the customs check are available.  
5. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs has the right to define other causes for exercising 
departmental control.  
Article 264 . Consulting by the Customs Bodies, Procedure for the Customs Bodies  
to Take Certain Preliminary Decisions  
1. The customs bodies shall provide consultations to persons on customs affairs issues and on other 
issues falling within the competence of the customs bodies. The chief of a customs body (the person 
acting in the cap acity thereof) shall designate the customs body's officials authorised to provide 
consultations.  
2. Consulting by the customs bodies shall be done free of charge orally, in writing or in electronic 
form. On the application in writing or in electronic form by a person the customs body shall provide 
information as soon as possible, but in any case within one month after the date of receiving of said 
inquiry.  
3. The information provided to persons in the course of consulting shall not serve as ground for 
taking a decision or committing actions (omissions) by the customs body or its officials when customs 
operations are effectuated in respect of goods.  G/VAL/N/1/RUS/4  
 
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  4. If the requested information has been provided with a delay or in doubtful form which has caused 
losses to t he person that has applied for the consultation a compensation for the losses shall be 
provided in accordance with the legislation of the Russian Federation.  
5. The procedure and term for consulting by customs bodies shall be defined by the federal executi ve 
body carrying out the functions of state policy elaboration and normative legal regulation in the 
sphere of customs affairs.  
6. The customs bodies shall take preliminary decisions on the classification and origin of goods, on 
the issues of application o f the methods of assessment of the customs value of imported goods, and 
also on other issues defined by the Commission.  
7. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs shall establish a procedure for taking preliminary 
decisions on the issues defined by the Commission, unless such procedure has been defined by the 
Commission.  
Article 265 . Receiving Information on the Reasons for a Decision Taken,  
or an Action (Omission) Committed  
1. The person in respect of which the customs body or its official has taken a decision or has 
committed an action, and also the person, in respect of which a decision has not been taken or an 
action that had to be committed was not committed within the established by term has the right to 
file an inquiry with that customs body asking about the reasons  and grounds for the decision taken 
or the action committed, or about the reasons for the default on taking a decision or for an omission, 
if this directly and individually affects the rights and lawful interests of said persons.  
2. The inquiry shall be filed within six months after the date of the decision, of the commission of 
the action (omission) or of the expiry of the term for the taking or committing thereof or from the 
day on which the person learned about the decision taken or the action (omission) committed.  
3. The person concerned may make an inquiry asking for provision of the necessary information 
both in oral form and in writing. An oral inquiry shall be considered by the customs body on the date 
of receipt thereof. In t he event of filing of an inquiry in writing the reply shall be given in writing 
within 10 days after the date of receipt thereof.  
Article 266 . Appraising the Operation of the Customs Bodies  
1. Below are the basic criteria for the appraisal of the customs b odies' operation:  
1)  the time required to complete customs operations in the event of import of goods into the 
Russian Federation and export of goods from the Russian Federation, and also the cutting of 
costs for the persons concerned when customs operati ons take place;  
2)  the proper timing and the completeness of receipt of customs payments;  
3)  the effectiveness of the fight against crimes and administrative offences.  
2. The federal executive body carrying out the functions of state policy elaboration a nd normative 
legal regulation in the sphere of customs affairs, in particular on the basis of the basic criteria 
established in Part 1 of this article for appraising the operation of the customs bodies, shall define a 
list of indicators for assessment of t he effectiveness of the operation of the customs bodies, a 
procedure and a methodology for the monitoring thereof, a procedure for the participation in such 
monitoring of the persons specified in Part 3 of Article 10 of this Federal Law, and also shall che ck 
compliance with the indicators for the appraisal of the effectiveness of the customs bodies' operation.  
3. Information on the results of monitoring of the indicators for the appraisal of the effectiveness of 
customs bodies' operation shall be brought to  the general public by means of posting on the official 
website of the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs, on the Internet and/or otherwise.  G/VAL/N/1/RUS/4  
 
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  Chapter 47. The Use of Physical Force, S pecial Facilities and Weapons by Customs 
Bodies' Officials, and the Use of Service Dogs  
Article 267 . Terms for the Customs Bodies to Use Physical Force, Special Facilities and Weapons, 
and for the Use of Service Dogs  
1. Customs bodies' officials have the r ight to use physical force, special facilities, weapons, and to 
use service dogs in the procedure established by this Federal Law.  
2. The application of physical force, special facilities and weapons shall be preceded with an express 
warning of the intent to use them, and when weapons are used, warning shots. Given that, the 
customs bodies' officials shall:  
1)  allow sufficient time for compliance with their lawful demands, except for cases when a delay 
in the use of physical force, special facilities and w eapons poses a direct threat to their lives 
and health, can cause other grave consequences, in the case of unexpected or armed attack, 
an attack with the use of combat equipment, vessels and vehicles or in other circumstances 
when a warning in the prevaili ng conditions is inappropriate or impossible;  
2)  make sure the person who has received bodily harm gets first aid, and shall immediately notify 
about the incident the customs body's chief who has to inform the procurator about it within 
24 hours from the time of the incident.  
3. If physical force, special facilities and weapons are used depending on the nature and the degree 
of danger of the offence, and also the degree of offered resistance, the customs bodies' officials shall 
proceed from the notion that  the damage caused in the elimination of the danger has to be minimum.  
4. In the event of use of physical force, special facilities and weapons, of use of service dogs in 
breach of the procedure established by for the use thereof the customs bodies' offici als shall be held 
accountable in accordance with the legislation of the Russian Federation.  
Article 268 . The Use of Physical Force by the Customs Bodies' Officials  
1. The customs bodies' officials have the right to use physical force, in particular hand -to-hand 
combat techniques only in cases when non -violent methods cannot ensure the execution of the 
duties vested in the customs bodies.  
2. Physical force shall be used:  
1)  to stop an offence;  
2)  to arrest offenders;  
3)  to overcome default on obeying lawf ul demands of the customs bodies' officials;  
4)  to obstruct access in premises, in an area to the goods which are under customs control and/or 
the goods in respect of which customs control is to be exercised.  
Article 269 . The Use of Special Facilities by the Customs Bodies' Officials  
1. The customs bodies' officials have the right to use special facilities in the following cases:  
1)  countering an attack on to the customs bodies' officials;  
2)  countering an attack on the buildings, structures or vehicles which belong to customs bodies 
or are used by them, on the goods and vehicles which are under customs control, and also for 
releasing said facilities if they have been captured;  
3)  arresting offenders, bringing them to the official premises of customs bod ies or to an internal 
affairs body, if these offenders disobey or resist or can cause harm to passers -by or 
themselves;  
4) stopping the physical resistance offered to an officials of a customs body;  
5)  stopping the vehicle whose driver has disobeyed deman ds of the customs body's official to 
halt in a customs control zone;  
6)  halting the motor vehicle whose driver has disobeyed demands of an authorised customs 
body's official to halt outside a customs control zone in the cases established by Article 261 
of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  2. It is prohibited to use special facilities in respect of the women having visible signs of pregnancy, 
the persons having visible signs of disability and minors, except for cases when they offer armed 
resistance, commit a group or anot her attack posing a threat to the lives and health of individuals, 
the safety of the goods and vehicles which are under customs control.  
3. A list of the special facilities used by the customs bodies shall be defined by the Government of 
the Russian Federa tion. 
Article 270 . The Use of Service Dogs by the Customs Bodies' Officials  
1. The customs bodies' officials have the right to use service dogs in the following cases:  
1)  searching and detecting narcotic drugs, psychotropic, explosives, weapons, ammunitio n and 
other goods which have been illegally imported into the Russian Federation or exported from 
the Russian Federation, and possess an individual scent, in the course of customs control;  
2)  searching and detecting narcotic drugs, psychotropic, explosives, weapons, ammunition and 
other things having an individual scent in the course of investigative actions and operative -
search measures;  
3)  scent evidence analysis;  
4)  searching and detecting a human being by his/her individual scent;  
5)  guardi ng customs infrastructure facilities.  
2. It is prohibited to use service dogs in the event of occurrence of a threat to human life or health, 
for commission of the actions which do not correspond to the intended purpose of the service dog, 
and also in cond itions endangering its operating capability, life or health.  
3. The procedure for using service dogs in customs control, the training and upkeeping thereof shall 
be defined by the Government of the Russian Federation.  
Article 271 . The Use of Weapons by Customs Bodies' Officials  
1. For the purposes of justifiable defence or in case of emergency the customs bodies' officials have 
the right to use weapons or to use any means on hand.  
2. While executing their official duties the customs bodies' officials hav e the right to use weapons in 
the following cases:  
1)  countering an attack to the customs bodies' officials on the condition that their lives or health 
is exposed to a direct threat, unless the attack can be repulsed by another method and means;  
2)  stopp ing an attempt at getting hold of the weapon of an official (officials) of customs bodies, 
in particular an attempt by a person who is arrested by an official (officials) of the customs 
body to come closer having cut the distance indicated by said customs body's official(s) or to 
touch the weapons of the official(s);  
3)  warding off a group or an armed attack on the buildings, structures, water vessels and aircraft 
or vehicles belonging to customs bodies or used by them, on the goods and vehicles which 
are under customs control, on the facilities where such goods and vehicles are located, and 
also for the purpose of liberation of said facilities, vessels goods and vehicles in the event of 
the armed capture thereof;  
4)  arresting a person (persons) offering a rmed resistance, and also of an armed person (persons) 
who refuses to obey a lawful demand to surrender weapons;  
5)  halting motor vehicles and railway vehicles, water vessels and aircraft by means of damaging 
them, if the pose a real threat to the lives o r health of customs bodies' officials or do not obey 
to repeated demands of customs bodies' officials to halt after warning shots;  
6)  neutralising the animals which pose a threat to the lives or health of customs bodies' officials;  
7)  warning about the i ntent to use weapons, and giving the alarm signal or calling in aid.  
3. It is prohibited to use weapons:  
1)  in respect of the women having visible signs of pregnancy, the persons having visible signs of 
disability and minors, if the age is obvious or is k nown by the member of personnel of the G/VAL/N/1/RUS/4  
 
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  customs body, except for cases when they offer armed resistance, commit an armed or group 
attack threatening the lives or health of the people;  
2)  in the event of a large congregation of people, if non -involved peopl e can fall victim thereof.  
4. About each case of use of weapons the customs body's official shall immediately report in writing 
to the customs body's chief who shall inform about it the procurator within 24 hours from the time 
of use of the weapons.  
5. A list of the types of weapons and ammunition for them which are used by the customs bodies' 
officials shall be defined by the Government of the Russian Federation.  
6. An official of a customs body has the right to activate weapons if he deems that in the pre vailing 
situation the grounds envisaged by Part 2 of this article can occur for the use thereof.  
Chapter 48. Supporting the Operation of the Customs Bodies  
Article 272 . Provision of Resources for the Operation of the Customs Bodies  
Provision of resources for the activities of the customs bodies shall be effectuated with funds of the 
federal budget and from other sources envisaged by the legislation of the Russian Federation.  
Article 273 . Protecting Information on the Activities of the Customs Bodies  
1. The documents and materials containing information on the personnel of the customs bodies, the 
organisation, the tactics, methods and means of realisation of operative search operations are 
subject to safekeeping in the archives of the customs bodies in accor dance with the legislation of 
the Russian Federation.  
2. The documents of the customs bodies' archives which have historic and scientific value and have 
been declassified in keeping with the legislation of the Russian Federation shall be handed over for 
storage to the archives of the authorised the federal executive body in the sphere of archival affairs 
and paperwork in the procedure established by the legislation of the Russian Federation.  
3. The protection of state, banking, tax and another law -protected  secret or another restricted -
access information in the customs bodies shall be ensured in accordance with the legislation of the 
Russian Federation.  
Article 274 . The Customs Bodies' Organisations  
1. The federal executive body carrying out the functions of  control and supervision in the sphere of 
customs affairs shall have under its jurisdiction scientific organisations, educational organisations, 
medical organisations, printed editions and other institutions, and also the state unitary enterprises 
whose ac tivities are conducive to the fulfilment of the tasks vested in the customs bodies.  
2. The functions of the institutions and state unitary enterprises specified in Part 1 of this article 
shall be defined in accordance with the provisions of the anti -monopo ly and other legislation of the 
Russian Federation.  
3. The institutions and state unitary enterprises mentioned in Part 1 of this article, including their 
branches and representative offices, and also other organisations whose participants (members) 
these institutions or state unitary enterprises directly or indirectly are shall not pursue the activity 
in the sphere of customs affairs that is envisaged by Chapters 59 -66 of this Federal Law.  
Article 275 . Property of Customs Bodies and Customs Bodies' Organis ations  
Property of customs bodies and institutions and state unitary enterprises mentioned in Part 1 of 
Article 274 of this Federal Law is under federal ownership. The disposal of said property shall be 
done in accordance with the legislation of the Russia n Federation.  G/VAL/N/1/RUS/4  
 
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  Chapter 49. The Customs Statistics of the Russian Federation  
Article 276 . Procedure for Keeping the Customs Statistics of the Russian Federation  
1. The customs bodies shall keep the customs statistics of the Russian Federation which shall include 
the customs statistics of foreign trade in goods of the Russian Federation and the special customs 
statistics.  
2. The customs statistics of foreign trade in  goods of the Russian Federation shall include the customs 
statistics of foreign trade in goods of the Russian Federation with the states not being members of 
the Union, and the statistics of mutual trade in goods of the Russian Federation with the member 
states of the Union.  
3. The customs statistics of foreign trade in goods of the Russian Federation shall be kept in 
accordance with the Code of the Union, a methodology endorsed by the Commission, the legislation 
of the Russian Federation and normative leg al acts of the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs.  
4. For the purposes of analysing the state of the foreign trade of the Russian Federation, of control 
over the coming to the feder al budget of customs payments, currency control, the analysis of the 
variations in and the trends of development of the foreign trade of the Russian Federation, its trade 
balance and payment balance and the economics as a whole the customs bodies shall gat her, 
process, compile and present customs statistical data concerning the foreign trade in goods of the 
Russian Federation.  
5. For the keeping of the customs statistics of the Russian Federation one shall use the information 
resources of the customs bodies . 
6. The making of the customs statistical data of foreign trade in goods of the Russian Federation 
shall be done in the procedure established by the federal executive body carrying out the functions 
of control and supervision in the sphere of customs affa irs in accordance with international treaties 
and acts in the sphere of customs regulation and the legislation of the Russian Federation.  
Article 277 . The Customs Statistics of Foreign Trade in Goods of the Russian Federation with 
States Not Being Members of the Union  
For the purposes of preparing the customs statistical data of foreign trade in goods of the Russian 
Federation with states not being members of the Union the customs bodies shall gather and process 
the information on the movement of the goods across the State Border of the Russian Federation 
that is available in customs declarations and other documents specified in Article 105 of the Code of 
the Union.  
Article 278 . The Statistics of Mutual Trade in Goods of the Russian Federation  
with Member States of the Union  
1. The statistics of mutual trade in goods of the Russian Federation with member states of the Union 
shall be kept on the basis of the data provided in a statistical form intended to keep record of 
movement of goods and in other sources  of information.  
2. The Russian person that has concluded the transaction or on whose behalf (instructions) the 
transaction has been concluded in accordance with which goods are imported into the Russian 
Federation from the territories of member states of the Union or exported from the Russian 
Federation to the territories of member states of the Union, or if no such transaction exists, the 
Russian person which had as of the time of receipt (in the event of import) or shipment (export) of 
goods the right of  possessing, using and/or disposing of the goods, shall file with the customs body 
a goods movement statistical form completed in the personal area of the participant in foreign 
economic activity.  
3. The procedure for keeping statistics of mutual trade in goods of the Russian Federation with 
member states of the Union, and also the goods movement statistical form, and the rules for 
completion thereof shall be established by the Government of the Russian Federation.  G/VAL/N/1/RUS/4  
 
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  4. The Government of the Russian Federatio n has the right to establish statistical thresholds for 
keeping record of goods in the statistics of mutual trade in goods of the Russian Federation with 
member states of the Union.  
Article 279 . Procedure for Provision of Customs Statistical Data of Foreig n Trade in  
Goods of the Russian Federation  
1. The customs bodies shall compulsorily provide free -of-charge customs statistics data concerning 
foreign trade in goods of the Russian Federation to the President of the Russian Federation, the 
Federal Assembly  of the Russian Federation, the Government of the Russian Federation, the federal 
executive body carrying out the functions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs. To other federal executive bodies, gove rnment bodies of the 
constituent entities of the Russian Federation, local government bodies, courts, the bodies of 
procurator's office, the Central Bank of the Russian Federation, state non -budget funds, trade -union 
associations and employers' association s, and also persons and international organisations the 
customs bodies shall provide the customs statistics data concerning foreign trade in goods of the 
Russian Federation not containing state, commercial, banking, tax and other law -protected secrets 
or another restricted -access information free of charge and in accordance with the procedure 
established by the federal executive body carrying out the functions of state policy elaboration and 
normative legal regulation in the sphere of customs affairs. The G overnment of the Russian 
Federation has the right to establish a list of and a procedure for provision of customs statistical 
data on foreign trade of the Russian Federation, in particular the information containing restricted -
access data to state institut ions for development so that they carry out the functions vested in them. 
The state institutions for development shall take the necessary measures for protecting the received 
restricted -access information from unauthorised access and dissemination, and sha ll ensure the 
protection thereof in accordance with the legislation of the Russian Federation.  
2. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall publish the customs statistics data co ncerning foreign trade in goods of the 
Russian Federation whose composition and term for publication are defined by the Government of 
the Russian Federation.  
Article 280 . Special Customs Statistics  
1. Special customs statistics shall be kept by the customs  bodies in the procedure established by 
the federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs.  
2. For the purposes of ensuring the fulfilment of the tasks vested in the federal executive bodies th e 
customs bodies shall gather, process and send the data a list of and the frequency of provision of 
which are defined by the Government of the Russian Federation.  
Chapter 50. Exchanging Documents and/or Information  
Article 281 . General Provisions on the E xchange of Documents and/or Information  
1. The exchange of documents and/or information between the customs bodies and declarants, 
carriers, the persons pursuing activities in the sphere of customs affairs, authorised economic 
operators, right -holders and other persons (hereinafter referred to in this chapter as persons 
concerned) with which the customs bodies interact while carrying out their functions and fulfilling 
tasks shall be effectuated in electronic form or by means of delivery (dispatch) of documents and/or 
information on a paper medium.  
2. The exchange of documents and/or information in electronic form shall be effectuated by means 
of interaction of the information systems of customs bodies with the information systems of persons 
concerned or information operators with the use of the Inte rnet. 
3. The exchange of documents and/or information by means of delivery (dispatch) of documents 
and/or of information on a paper medium shall be effectuated in the event of lack of technical 
possibility of exchanging documents and/or information in elec tronic form, and also in the cases G/VAL/N/1/RUS/4  
 
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  envisaged by the Code of the Union, other international treaties and acts in the sphere of customs 
regulation, this Federal Law and/or another legislation of the Russian Federation.  
Article 282 . Exchanging Documents and/o r Information in Electronic Form on the Internet  
1. The exchange of documents and/or information in electronic form with the use of the Internet 
shall be effectuated between the customs bodies and persons concerned by means of:  
1)  an information operator;  
2)  a personal area;  
3)  other methods of exchange of documents and/or information in electronic form developed and 
endorsed by the federal executive body carrying out the functions of control and supervision 
in the sphere of customs affairs.  
2. An electronic document signed with the enhanced approved electronic signature of an authorised 
official of the customs body of the person concerned shall deemed equivalent to a document on a 
paper medium signed by the autograph signature of the authorised  official of the customs body or 
of the person concerned.  
3. An electronic document sent by the customs body to persons concerned by the methods envisaged 
by Part 1 of this article shall be deemed received on the day following the date of dispatch thereof.  
4. The formats and structures of the electronic documents involved in exchange in the interaction of 
customs bodies and persons concerned, a procedure for the developing, publishing and amending 
the formats and structures of electronic documents, and also  a procedure for filling in, sending and 
receiving said electronic documents shall be endorsed by the federal executive body carrying out 
the functions of control and supervision in the sphere of customs affairs, unless the powers to 
endorse them have been  vested by the Code of the Union in the Commission or in accordance with 
the legislation of the Russian Federation in another federal executive body or the Government of the 
Russian Federation.  
Article 283 . The Information Operator  
1. The information opera tor is a Russian organisation that meets the requirements established by 
the federal executive body carrying out the functions of state policy elaboration and normative legal 
regulation in the sphere of customs affairs, and purses the activity of supportin g the exchange of 
documents and/or information in electronic form with the use of own information system between 
persons concerned and the customs bodies' information system. An information operator may also 
pursue the activity of provision of remote acces s for customs bodies to the authorised economic 
operators' systems intended to keep record of goods.  
2. The procedure for the exchange of documents and/or information in electronic form between 
customs bodies and persons concerned by means of an informatio n operator shall be established by 
the federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs.  
Article 284 . The Personal Area  
1. The personal area is an information resource belonging to the federal ex ecutive body carrying out 
the functions of control and supervision in the sphere of customs affairs which is located on the 
Internet, and is used to organise the exchange of electronic documents and/or information in 
electronic form between customs bodies and persons concerned.  
2. In the cases envisaged by this Federal Law the personal area may be used for the purposes of a 
declarant's and other persons' exercising their rights and duties established by international treaties 
and acts in the sphere of custo ms regulation and the legislation of the Russian Federation on customs 
regulation.  
3. The procedure for using the personal area, and organising the exchange of electronic documents 
and/or information between persons concerned and customs bodies, and also t he procedure for G/VAL/N/1/RUS/4  
 
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  persons concerned to get access to the personal area shall be defined by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs.  
Chapter 51. Taking Appeal from Decisions, Actions ( Omissions) of the Customs Bodies 
and Their Officials  
Article 285 . General Provisions  
1. Any person has the right to take appeal from a decision, action (omission) of a customs body and 
of its official, if such decision, action (omission) in this person's o pinion has violated his rights, 
freedoms or lawful interests, created obstacles for the realisation thereof or illegally vested any duty 
in him.  
2. A person's waiver of the right to take appeal from a decision, action (omission) of a customs body 
or its of ficial is invalid.  
Article 286 . Taking Appeal from a Decision, Action (Omission)  
1. Appeal may be taken from a decision, action (omission) of customs bodies and their officials to 
customs bodies and/or a court.  
2. A complaint concerning a decision taken by  the federal executive body carrying out the functions 
of control and supervision in the sphere of customs affairs and also concerning an action (omission) 
shall be filed with a court.  
3. The procedure for filing and considering complaints is defined by this chapter, except for cases 
when appeal is taken from a decision, action (omissions) of customs bodies and their officials in 
respect of which federal laws have established by a special appellate procedure.  
4. Taking appeal from decisions, actions (omissions) of a customs body in the judicial procedure is 
governed by the relevant procedural legislation of the Russian Federation.  
5. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall define a procedure for actions of the customs bodies' officials in the 
consideration of complaints.  
Article 287 . The Applicants  
The following may act as the applicants filing a complaint:  
1)  the legal entities, and also of the organisations not being legal entities which take appeal from 
a decision, action (omission) of a customs body through their bodies acting within the powers 
conferred on them by federal laws, other normative legal acts, t he constitutive documents of 
the legal entity or of the organisation not being a legal entity or through their representatives;  
2)  the natural persons who take appeal from a decision, action (omission) of a customs body or 
of officials in person or throug h an authorised representative.  
Article 288 . Procedure for Filing a Complaint  
1. A complaint shall be filed with a higher customs body through the customs body whose decision, 
action (omission) are appealed against. A complaint concerning a decision, actio n (omission) of a 
customs post shall be filed with the customs -house.  
2. The customs body whose decision, action (omission) is appealed against shall send the complaint 
with a statement and the documents required for taking a decision to the higher customs  body within 
five working days after it is received by the customs body whose decision, action (omission) are 
appealed against.  G/VAL/N/1/RUS/4  
 
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  Article 289 . Term for Filing a Complaint  
1. A complaint may be filed within three months:  
1)  after the day when the person lear ned or had to learn about the violation of his rights, 
freedoms or lawful interests, the creation of obstacles for exercising them or the illegal vesting 
of any duty in him;  
2)  after the date of expiry of the term for the customs body to take a decision o r commit an 
action established by international treaties and acts in the sphere of customs regulation or the 
legislation of the Russian Federation on customs regulation.  
2. In the event of laches in respect of the term for appeal against an action (omissio n) said the term 
may be reinstated on the applicant's petition, if the customs body deems the case of such laches 
justifiable.  
3. A petition for reinstatement of the term envisaged by Part 1 of this article shall be filed in writing 
in the form an independ ent document simultaneously with the complaint or it may be contained in 
the text of the complaint. Together with such petition shall be documents confirming the causes of 
the laches concerning the term for appeal.  
4. The reinstatement of a term for appeal  that has not been observed shall be in the form of actual 
acceptance by the customs body of the applicant's complaint for consideration on the merits thereof.  
Article 290 . The Form and Content of a Complaint  
1. A complaint shall be filed with the customs body in writing, and be signed by the applicant or his 
representative.  
2. A complaint may be filed in electronic form in accordance with the provisions of Article 300 and 
of Part 11 of Article 398 of this Federal Law.  
3. The complaint shall comprise:  
1)  the name of the customs body from whose decision, action (omission) appeal is being taken;  
2)  the surname, first name and patronymic (if any), residence of the natural person or the name 
of the legal entity which files the complaint, the taxpayer identific ation number, and his 
whereabouts;  
3)  the essence of the appealed decision, action (omission);  
4)  the grounds on which the person that files the complaint deems his rights having been 
infringed on.  
Article 291 . The Documents Attached to the Complaint  
1. If the complaint is filed by a representative of the applicant the complaint shall be filed together 
with the original documents or properly attested copies of the documents expressly stating the 
representative's right to take appeal from the decisions, a ctions (omissions) in the sphere of customs 
affairs.  
2. The applicant may attach to the complaint documents confirming the circumstances and argument 
set out in the complaint.  
3. If the customs body whose decision, action (omission) are appealed against do es not have the 
documents and information having a substantial significance for consideration of the complaint then 
the customs body considering the complaint has the right to request them from the applicant.  
4. If the request envisaged by Part 3 of this a rticle is sent to the applicant the term for consideration 
of the complaint shall be suspended until the provision of the documents and information requested 
by the customs body by up to three months after the date of dispatch of that request. Unless the 
person provides the documents and information requested by the customs body in accordance with 
Part 3 of this article, a decision on said complaint shall be taken without account being taken of the 
argument for supporting which documents and information hav e not been provided.  G/VAL/N/1/RUS/4  
 
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  5. The request shall be sent by post as a registered letter.  
Article 292 . The Consequences of Filing of the Complaint  
1. The filing of the complaint shall not suspend the implementation of the customs body's decision 
appealed against, or the commission of the appealed action by the customs body, except for the 
case envisaged by Part 2 of this article.  
2. On the applicant's petition in writing the customs body whose decision, action (omission) are 
appealed against shall take a decision o n suspension of implementation of the appealed decision 
aimed at collecting the customs payments payable in connection with the taking thereof, on the 
condition that the applicant provides a security for execution of the duty to pay customs duties, 
taxes, customs fees, safeguard, anti -dumping and countervailing duties in the form of a money 
deposit or banker's guarantee in an amount at least equal to the sum of the customs payments 
payable in connection with that taking of the decision appealed against.  
3. If the applicant is a person pursuing activities in the sphere of customs affairs or an authorised 
economic operator then on a petition of said persons the following may be used as security for 
suspension of implementation of the appealed decision may be t he security: a security for execution 
of the duties of the legal entity pursuing activities in the sphere of customs affairs, or a security for 
execution of the duties of the authorised economic operator on the condition that the amount of 
payable customs duties and taxes, customs fees, safeguard, anti -dumping and countervailing duties 
in connection with the taking of the appealed decision does not exceed the amount of the security 
for execution of the duties of the legal entity pursuing activities in the s phere of customs affairs, or 
the amount of the security for execution of the duties of the authorised economic operator.  
4. The applicant shall file the petition for suspension of the implementation of the appealed customs 
body's decision together with a b anker's guarantee in the form of a document on a paper medium 
or shall provide information in the petition about the banker's guarantee in the form of an electronic 
document signed with an enhanced approved electronic signature, and if a money deposit is p rovided 
to file an application for using for the monetary funds which have been paid as advance payments 
to set off the money deposit in accordance with Part 3 of Article 35 of this Federal Law. The banker's 
guarantee specified in Part 2 of this article is  subject to the provisions established by Parts 3 - 9, 
11, 15 of Article 61 of this Federal Law, with account being taken of the details established by this 
article, given the observance of the following conditions:  
1)  the banker's guarantee is to be effe ctive as of the date on which is it submitted to the customs 
body;  
2)  the effective term of the banker's guarantee shall expire at least seven months after the date 
of the applicant's filing the petition for suspension of implementation of the appealed de cision;  
3)  the sum for which the banker's guarantee has been issued shall secure the execution of the 
duty of the payer customs duties and taxes, and in the cases envisaged by the Code of the 
Union and this Federal Law, of another person (the principal) t o pay customs duties and taxes, 
customs fees, safeguard, anti -dumping and countervailing duties in an amount at least equal 
to the sum of the customs payments payable in connection with the taking of the decision 
appealed against.  
5. Within seven working d ays after the date of receipt of the application for suspension of the 
implementation of the appealed decision the customs body whose decision, action (omission) are 
appealed against shall take one of the following decisions:  
1)  on suspension of the imple mentation of the appealed decision of the customs body;  
2)  on refusal to suspend the implementation of the customs body's decision appealed against.  
6. Below are the grounds for taking a decision on refusal to suspend the implementation of the 
customs body's decision appealed against:  
1) the banker's guarantee that has been provided by the applicant does not meet the 
requirements established by this arti cle and/or Parts 3 - 9, 15 of Article 61 of this Federal 
Law; G/VAL/N/1/RUS/4  
 
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  2)  the customs body considering the complaint has refused to accept the banker's guarantee on 
the grounds specified in Parts 18 and 19 of Article 61 of this Federal Law.  
7. Within three days a copy of the decision taken according to the results of consideration of the 
petition for suspension of the implementation of the customs body's decision appealed against shall 
be sent to the applicant and to the customs body that considers the complaint.  
8. The decision on suspension of the implementation of the customs body's decision appealed against 
shall keep effective until the day on which a higher customs body takes a decision on the complaint 
or until the withdrawal of the complaint.  
9. Levy of execution in respect of a security for execution of the duty to pay customs duties, taxes, 
customs fees, safeguard, anti -dumping and countervailing duties, the duties of the legal entity 
pursuing activities in the sphere of customs affairs, the du ties of the authorised economic operator 
shall be effectuated in the procedure envisaged Article 76 of this Federal Law, with account being 
taken of the details set out in Part 10 of this article.  
10. The customs body shall send to the guarantor that has i ssued the banker's guarantee a demand 
to pay a sum of money under a banker's guarantee upon the expiry of the term established by 
Part 19 of Article 73 of this Federal Law, but in any case not before the day on which the higher 
customs body takes a decisio n on the complaint or the complaint is withdrawn.  
11. If the higher customs body takes a decision on deeming wrongful the decision, action (omissions) 
whose implementation is secured with a money deposit or a banker's guarantee the customs body 
shall commi t one of the following actions:  
1) notifying the guarantor about the customs body's waiving its rights in respect of the banker's 
guarantee fully or partially in the procedure envisaged by the civil legislation of the Russian 
Federation;  
2)  refunding the money deposit fully or partially in the procedure and within the term which are 
established by Article 69 of this Federal Law.  
12. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall defin e the form of a decision on suspension (on refusal to suspend) the 
implementation of a the customs body's decision appealed against.  
Article 293 . Refusal to Consider a Complaint  
1. The customs body shall refuse to consider a complaint on merits fully or pa rtially if any of the 
following grounds exists:  
1)  a decision taken in accordance with Article 298 of this Federal Law by the same customs body 
or a higher customs body on the same subject as the complaint;  
2)  failure to observe the term for taking appea l established by Part 1 of Article 289 of this Federal 
Law, and the applicant has not filed a petition for reinstatement of the term for taking appeal 
or by the customs body has dismissed such petition;  
3)  the customs body's decision, action (omission) an d/or the circumstances subject to 
establishment by the customs body in connection with the consideration of the complaint are 
the subject of a court hearing;  
4)  the complaint is filed by the person whose rights, freedoms or lawful interests have not been 
affected by the appealed decision, action (omission);  
5)  the subject of appeal does not exist (the fact that a decision has been taken by the customs 
body or an action (omissions) has been committed by it is not proven);  
6)  the applicant has not observed  the provisions governing the form and content of the complaint 
established by Parts 1 and 3 of Article 290 or by Part 2 of Article 300 of this Federal Law;  
7)  the applicant has not provided documents confirming the powers of the person which has filed 
the complaint envisaged by Part 1 of Article 291 of this Federal Law.  
2. A decision on refusal to consider a complaint shall be taken within five working days after the 
date of receipt of the complaint or of the documents showing that the grounds envisaged b y Part 1 
of this article exist.  G/VAL/N/1/RUS/4  
 
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  3. The decision on refusal to consider the complaint shall comprise the circumstances which have 
served as ground for the taking thereof, and if the applicant files a petition for reinstatement of the 
term established by Par t 1 of Article 289 of this Federal Law, also the reasons for the dismissal 
thereof.  
4. The decision on refusal to consider the complaint shall be sent by post as a registered letter to 
the applicant within three working days after the date on which it is t aken.  
5. Said decision may be sent to the applicant in electronic form in the procedure and cases which 
are envisaged by Article 300 of this Federal Law.  
6. The taking of a decision on refusal to consider a complaint shall impede the repeated filing of a 
complaint concerning the same subject with the customs body, except for the cases envisaged by 
Items 6 and 7 of Part 1 of this article.  
Article 294 . Withdrawing a Complaint  
1. At any time the applicant may withdraw the complaint before the taking of a decis ion on merits 
by the customs body that is considering the complaint.  
2. The withdrawal of a complaint shall impede the repeated filing of a complaint concerning the same 
subject with the customs body.  
3. The customs body considering the complaint shall inform the applicant and the customs body 
whose decision, action (omission) are appealed against about the acceptance of withdrawal of the 
complaint within three working days after the date of receipt of th e relevant application.  
Article 295 . The Customs Body Considering a Complaint  
1. A complaint shall be considered by a higher customs body.  
2. A decision on the complaint on behalf of the higher customs body shall be taken by the chief of 
that customs body or the customs body's official authorised by him.  
Article 296 . The Rejoinder of Complaints and the Individualisation of Complaints  
The customs body considering a complaint has the right to join several complaints for joint 
consideration as concerning inter related decisions, actions (omissions) of a customs body or to 
individualise a decision, action (omission) of a customs body from the subject of appeal for it to be 
considered separately.  
Article 297 . Term for Consideration of a Complaint  
1. A complaint sh all be considered by a higher customs body within one month after the date of 
receipt thereof by the customs body authorised to consider the complaint. A complaint filed without 
the observance of the provisions of Part 1 of Article 288 of this Federal Law shall be considered by 
a higher customs body within two months after the date of receipt thereof by the customs body 
authorised to consider the complaint.  
2. The term for consideration of a complaint mentioned in Part 1 of this article may be extended by 
the chief of that customs body or by the customs body's official authorised by him by up to one 
month.  
3. A notice of extension of the term for consideration of the complaint shall be sent to the applicant 
by post as a registered letter within three working  days after the date of acceptance thereof. Also 
said decision may be sent to the applicant in electronic form in the procedure and cases which are 
envisaged by Article 300 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  Article 298 . The Customs Body's Decision on the Complaint  
1. The customs body's decision on the complaint shall comprise the following:  
1)  the name of the customs body that has considered the complaint;  
2)  the number of the decision;  
3)  the date and place of drawing up of the decision;  
4)  the position, surname an d initials of the customs body's official who has taken the decision on 
the complaint, the details of the document acknowledging his powers to consider the complaint 
(except for the chief of the customs body);  
5)  the surname, first name and patronymic (if  any) or the name of the person that has filed the 
complaint;  
6)  the essence of the complaint, in particular information on the customs body whose decision, 
action (omission) are appealed against;  
7)  the actual circumstances of the adoption or commission  of the appealed decision, action 
(omission) established by in the course of consideration of the complaint;  
8)  grounds and conclusions for the taking of a decision on the complaint;  
9)  the decision taken on the complaint;  
10)  information on the procedure for taking appeal from the decision taken on the complaint.  
2. According to the results of consideration of the complaint the customs body shall take one of the 
following of decisions:  
1)  it shall recognise as rightful the appealed decision, act ion (omission) of the customs body, and 
refusing to uphold the complaint;  
2)  it shall recognise as wrongful the appealed decision, action (omission) of the customs body 
fully or partially, and take a decision on upholding the complaint fully or partially.  
3. If the complaint is upheld fully or partially the customs body shall:  
1)  cancel in full or in part the decision taken by the customs body;  
2)  cancel the decision taken by the customs body, and oblige that customs body to take a new 
decision in accordance with international treaties and acts in the sphere of customs regulation, 
the legislation of the Russian Federation on customs regulation and/or measures aimed at 
eliminating the irregularities which have taken place;  
3)  deem the action (omissi on) of the customs body wrongful, and oblige to take measures aimed 
at eliminating the irregularities which have taken place.  
4. A decision on the complaint shall be signed by the customs body's official who has taken said 
decision.  
5. The actions of imple menting the customs body's decision on upholding the complaint shall be 
committed by the customs body whose decision, action (omission) have been recognised as wrongful 
within 15 working days after the date of receipt of the decision on said complaint by t hat body, 
unless another term for the commission thereof is established by international treaties and acts in 
the sphere of customs regulation, the legislation of the Russian Federation on customs regulation or 
said decision.  
6. A copy of the decision take n according to the results of consideration of the complaint shall be 
sent to the applicant by post as a registered letter within three working days after the date of the 
decision. Said decision may be sent to the applicant in the form of an electronic doc ument in the 
procedure and cases envisaged by Article 300 of this Federal Law.  
7. Appeal from the customs body's decision on the complaint may be taken to a higher customs 
body and/or a court.  
8. The federal executive body carrying out the functions of con trol and supervision in the sphere of 
customs affairs shall define the form of a decision on the complaint concerning a decision, action 
(omission) of a customs body.  G/VAL/N/1/RUS/4  
 
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  Article 299 . Taking Appeal from Decisions Connected with the Consideration of a Complaint  
The customs body's decisions on refusal to consider a complaint, on refusal to suspend the 
implementation of an appeal from a customs body's decision are subject to appeal in court.  
Article 300 . Filing a Complaint in Electronic Form  
1. A complaint may be filed with a customs body in the form of an electronic document.  
2. The complaint filed in the form of an electronic document shall be signed with an enhanced 
unapproved electronic signature or an enhanced approved electronic signature, if the applicant is  a 
natural person, and with an enhanced approved electronic signature, if the applicant is a legal entity.  
3. The documents attached to the complaint filed in electronic form, shall also be submitted to the 
customs body in the form of an electronic documen t and attested by the legal entity or the natural 
person respectively with an enhanced approved electronic signature or an unapproved electronic 
signature.  
4. If the applicant so wishes a decision on the complaint filed in the form of an electronic documen t, 
a decision on refusal to consider the complaint or on refusal to suspend the implementation of the 
appealed customs body's decision, a notice of extension of the term for consideration of the 
complaint may be received by him in the form of an electronic  document.  
5. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall define a procedure for filing a complaint with customs bodies in the form of an 
electronic document, a procedure for customs bodies' of ficials to commit actions when the complaints 
filed in electronic form are being considered, and also shall establish the format and structure of, 
and a procedure for filling in the electronic form of the following documents:  
1)  a complaint against a deci sion, action (omission) of a customs body;  
2)  a decision on a complaint concerning a decision, action (omission) of a customs body;  
3)  a decision on refusal to consider a complaint, on refusal to suspend the implementation of an 
appealed customs body's d ecision, a notice of extension of the term for consideration of a 
complaint.  
Chapter 52. Information Systems and Information Technologies used  
by the Customs Bodies  
Article 301 . Information Systems and Information Technologies Used by the Customs Bodies  
1. Information systems and information technologies shall be used by the customs bodies for the 
purposes of ensuring the fulfilment of the tasks vested in them, in particular for the exchange of 
information in electronic form with federal executive bodies, other bodies and organisations, for the 
provision of state services to the public, and participants in foreign economic activity, and other 
persons concerned.  
2. The provision of state services and the realisation of state functions in electronic form shal l be 
effectuated in particular with the use the infrastructure supporting the information and technological 
interaction of the information systems used to provide state and municipal services, and to carry 
out state and municipal functions in electronic fo rm, and the components thereof.  
Article 302 . Ensuring the Use of Information Systems and Information Technologies  
The procedure for the customs bodies' officials to commit actions in the course of using information 
systems in customs affairs shall be estab lished by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs in accordance with international 
treaties and acts in the sphere of customs regulation and the legislation of the Russian Federation . G/VAL/N/1/RUS/4  
 
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  Article 303 . Provisions Governing the Technical Facilities Intended to Process Information  
The technical facilities intended to process the information contained in the information systems 
used for customs purposes, in particular the hardware and softwar e, shall meet the requirements 
set out in the legislation of the Russian Federation.  
Article 304 . The Information Resources of the customs bodies  
1. The information resources of the customs bodies are made up by a well -organised array of the 
documented information (of the information) contained in the information systems of the customs 
bodies, which is received by the customs bodies in accordance with  international treaties and acts 
in the sphere of customs regulation, this Federal Law, other federal laws, in particular:  
1)  provided by the persons in the course of customs operations in accordance with international 
treaties and acts in the sphere of c ustoms regulation and the legislation of the Russian 
Federation on customs regulation;  
2) provided by the federal executive bodies in accordance with interdepartmental agreements on 
information exchange;  
3)  sent by state bodies of foreign states on inquir ies of the federal executive body carrying out 
the functions of control and supervision in the sphere of customs affairs, and/or in accordance 
with international treaties of the Russian Federation on information exchange;  
4)  another information received (gathered) by the customs bodies as concerning the persons 
pursuing a foreign economic activity connected with the movement of goods across the 
customs border of the Union, or another activity in respect of the goods which are under 
customs control.  
2. The procedure for building up the information resources of the customs bodies and for access 
thereto shall be established by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
Article 305 . Receiv ing the Information Contained in the Information Resources  
of the Customs Bodies by Persons  
1. The persons pursuing a foreign economic activity involving the movement of goods across the 
customs border of the Union, or another activity in respect of the g oods which are under customs 
control, and also other persons in respect of which customs control has been exercised have the 
right to get access to the documented information - held by customs bodies - about themselves and 
to adjust that information for th e purposes of ensuring its completeness and reliability.  
2. To the persons specified in Part 1 of this article information about them shall be provided by the 
customs bodies free of charge.  
3. Information shall be provided by the customs bodies within the term established by the legislation 
of the Russian Federation for consideration of the citizens' applications in writing filed with state 
bodies on an application of the person specified in Part 1 of this article sent to the customs body in 
writing or in t he form of an electronic document with the use of the Internet.  
4. For the purpose of getting the necessary information the person specified in Part 1 of this article 
has the right to apply to any customs body.  
5. The person specified in Subitem 11 or 17 o f Item 1 of Article 2 of the Code of the Union has the 
right to get access to the information on clearance of goods the customs bodies have.  
6. Such information shall be provided by the customs bodies to the person mentioned in Part 5 of 
this article free of charge.  
7. An applicant shall receive information on the clearance of goods on an application sent to the 
customs body (except for customs posts) in the form of a document on a paper medium or an 
electronic document with the use of the Internet.  G/VAL/N/1/RUS/4  
 
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  8. The applicant's application envisaged by Part 7 of this article shall comprise information on the 
registration number of the declaration concerning the goods and the name of the country of origin 
of the goods mentioned in the declaration concerning the goods, on the quantity of the goods in 
kilograms (gross weight and/or net weight) and/or in other units of measurement, and also on the 
serial number of the goods in the declaration concerning the goods.  
9. If any of the information specified in Part 8 of this ar ticle is not available in the applicant's 
application, the information in the application is illegible or contains corrections the customs body 
which is considering the given application shall request the missing information from the applicant 
within five working days after the date of receipt of the application. Within 10 working days after 
the day following the date of receipt of the request the applicant shall provide the information 
requested.  
10. The customs body shall provide the applicant with inform ation on the clearance of the goods in 
the form of a document on a paper medium within 10 working days after the date of receipt of the 
applicant's application in writing.  
11. If the application is sent by the applicant in the form of an electronic documen t the customs 
body shall provide information on the clearance of the goods with the use of the Internet within five 
working days after the date of registration of such application by the information system of the 
customs body.  
12. If the customs body does not have information on the clearance of the goods then the applicant's 
application envisaged by Part 7 of this article shall be sent to the customs body in whose operating 
area the goods have been cleared, within two working days after the date of receipt  of the given 
application, with the applicant's being simultaneously notified of the dispatch of this application to 
another customs body. In said case, the term for provision of information on the clearance of goods 
envisaged by Part 10 of this article sh all be suspended from the date of dispatch of the applicant's 
application by the customs body which has received it until the date of receipt of the given application 
by the customs body in whose operating area the goods have been cleared.  
13. In the case envisaged by Part 9 of this article, the term for consideration of the applicant's 
application for provision of information by the customs body on the clearance of the goods shall be 
suspended from the date of dispatch of the request by the customs body an d until the date of 
provision of the requested information by the applicant. Given that, the total term for consideration 
of the application for provision of information on the clearance of the goods shall not exceed 40 days 
after the date of receipt of su ch application.  
14. In the event of a default on provision of the documents or information requested from the 
applicant in accordance with Part 9 of this article the customs body before the expiry of the total 
term established by Part 13 of this article sh all send a reply to the applicant about the impossibility 
of provision of information on the clearance of the goods, with the reason being indicated.  
15. Information on the clearance of goods shall comprise information on the denominations of the 
goods, th e status of the goods in as much as it concerns the clearance thereof, the manufacturers 
(if information about them is available), trademarks, stamps, models, article numbers, grades of the 
goods, and also on the compliance of the data on the quantity of t he goods in kilograms (gross 
weight and/or net weight) and/or in other units of measurement contained in the application of the 
person specified in Part 5 of this article with the information available in the declaration concerning 
the goods.  
16. The model  forms of an application of the person specified in Part 5 of this article for provision of 
information on the clearance of goods, and of provision of information by the customs body on the 
clearance of the goods sent in the procedure established by this a rticle, and also the sequence of 
administrative procedures (actions) of the customs body in the event of provision of such information 
shall be established by administrative regulations to be endorsed by the federal executive body 
carrying out the function s of state policy elaboration and normative legal regulation in the sphere of 
customs affairs.  G/VAL/N/1/RUS/4  
 
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  Article 306 . The Protection of Information by the Customs Bodies  
1. The application of hardware and software and other means of data protection in the information 
systems used by the customs bodies, and also the assessment of the level of data protection in the 
information systems used by the customs bodies shall be effec tuated in accordance with the 
legislation of the Russian Federation on the protection of information.  
2. The procedure for the use of hardware and software and other means of data protection shall be 
established by the federal executive body carrying out t he functions of control and supervision in 
the sphere of customs affairs in accordance with international treaties and acts in the sphere of 
customs regulation and the legislation of the Russian Federation.  
3. Control over the observance of the provisions governing the use of means of data protection shall 
be exercised by the federal executive body carrying out the functions of control and supervision in 
the sphere of customs affairs, and other federal executive bodies in accordance with the legislation 
of the Russian Federation.  
Chapter 53. Informational and Other Interaction of the Customs Bodies  
Article 307 . Interaction and Cooperation of Customs Bodies with Customs Bodies of the Member 
States of the Union, State Bodies and Other Bodies and Organisations of the Member States of the 
Union and with the Commission  
For the purposes of fulfilling the tasks vested in them and carrying out their functions the customs 
bodies shall interact with the customs bodies of the member states of the Union, the state bodies , 
other bodies and organisations of the member states of the Union and with the Commission, in 
particular with the use information systems and information technologies, in accordance with the 
Treaty of the Union, international treaties and acts in the sphe re of customs regulation, this Federal 
Law and the legislation of the Russian Federation.  
Article 308 . The Interaction and Cooperation of the Customs Bodies with the Customs and Other 
Bodies of States Not Being Members of the Union and with International O rganisations  
1. For the purposes of fulfilling the tasks vested in them and carrying out their functions the customs 
bodies shall interact and cooperate, in particular with the use information systems and information 
technologies, with the customs and othe r bodies of states not being members of the Union and also 
with international organisations in accordance with international treaties of the Russian Federation.  
2. Within the framework of concluded international treaties of the Russian Federation the custo ms 
bodies shall implement joint projects with the customs bodies of foreign states (a simplified customs 
channel, the mutual recognition of the results of customs control and other projects).  
Article 309 . The Conclusion of International Treaties of the Rus sian Federation  
The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs, in accordance with the generally accepted principles and norms of international law, 
international treaties and acts in the s phere of customs regulation and the legislation of the Russian 
Federation shall conclude the international treaties of the Russian Federation of interdepartmental 
character in the sphere of customs affairs in accordance with Articles 307 and 308 of this Fe deral 
Law. 
Article 310 . The Informational and Other Interaction with Federal Executive Bodies, Other Bodies 
and Organisations of the Russian Federation  
1. For the purposes of fulfilling the tasks vested in it and carrying out its functions the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs 
shall conclude agreements (treaties, memoranda, technological flow -charts on information 
interaction with the federal executive bodies, other bodies and organ isations of the Russian 
Federation in electronic form in accordance with the legislation of the Russian Federation, and also 
shall pursue information interaction by another method in the procedure envisaged by the federal G/VAL/N/1/RUS/4  
 
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  executive body carrying out the fu nctions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs.  
2. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall keep a unified register of agree ments (treaties, memoranda, technological flow -
charts) concerning the information interaction specified in Part 1 of this article about which 
information shall be posted on the official website of the federal executive body carrying out the 
functions of co ntrol and supervision in the sphere of customs affairs, on the Internet.  
Article 311 . Using Information Received within the Framework of Interaction of Customs Bodies  
1. The information received within the framework of interaction of customs bodies shall b e used by 
the customs bodies exclusively for fulfilment of the tasks and realisation of the functions vested in 
them, and it shall not be provided to other persons and used for other purposes.  
2. The customs bodies shall take the necessary measures for pro tection against the illegal 
dissemination of the information received in accordance with the Code of the Union, and shall 
arrange for limiting the group of the persons having access to received information, and also for the 
protection thereof in accordance  with Articles 356, 368, 375 of the Code of the Union and the 
legislation of the Russian Federation on the protection of information.  
3. The procedure for realisation of customs operations with the use of the information received within 
the framework of in teraction of customs bodies shall be established by the federal executive body 
carrying out the functions of state policy elaboration and normative legal regulation in the sphere of 
customs affairs.  
4. The procedure for the customs bodies' officials to com mit actions with the use of the information 
received within the framework of interaction of the customs bodies shall be established by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs.  
Chapte r 54. The Risk Management System Used by the Customs Bodies  
Article 312 . The Purposes of Using Risk Management Systems  
A risk management system shall be used by the customs bodies for the purposes envisaged by 
Item 3 of Article 378 of the Code of the Union , and also for realisation of the principle of selectivity 
of the objects of customs control, the forms of customs control and/or the measures ensuring the 
conduct of customs control on the basis of the need for attaining the maximum effectiveness at the 
minimum customs control costs.  
Article 313 . Implementing a Risk Management Process in the Customs Bodies  
1. A risk management process shall be implemented at all the levels of the system of customs bodies, 
with account being taken of the powers established by the federal executive body carrying out the 
functions of control and supervision in the sphere of custo ms affairs.  
2. On the basis of risk assessment the customs bodies shall apply the forms of customs control and 
the measures supporting the realisation of customs control envisaged by the Code of the Union and 
this Federal Law, and also other measures inclu ding the following:  
1)  measures connected with the transfer of the powers to take decisions in the sphere of customs 
affairs to a higher official or to a higher customs body;  
2)  the measures envisaging the reconciliation of the information declared in a customs 
declaration with the data available in the documents submitted to the customs body in whose 
operating area the merchandise is;  
3)  other measures established by the federal executive body carrying out the functions of control 
and supervision in the  sphere of customs affairs.  
3. The results of an analysis of implementation of risk -minimisation measures obtained in the course 
of implementation of the risk management process in accordance with Subitem 8 of Item 1 of G/VAL/N/1/RUS/4  
 
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  Article  377 of the Code of the Union  shall be used by the customs bodies in the preparation of 
proposals for updating and cancelling risk profiles.  
4. The types, form and structure of risk profiles, of risk analysis methodologies, of proposals for 
updating or cancelling risk profiles, and also other documents elaborated and used by the customs 
bodies for the purposes of application of risk management sy stems, in particular the procedure for 
filling them in, shall be established by the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs.  
Article 314 . The Strategy and Tactics of Application of Risk Management Systems  
1. The strategy of application of risk management by the customs bodies consists in the attainment 
of the objectives envisaged by Item 3 of Article 378 of the Code of the Union, Article 312 of this 
Federal Law.  
2. The tactics of applicat ion of risk management systems define the entirety of techniques and 
methods of a risk management system, and also a procedure for the operation of the risk 
management system and the realisation of a risk management process, in particular a procedure to 
be followed by the customs bodies' officials in risk assessment, and in the elaborating, coordinating, 
endorsing, bringing to the notice of the customs bodies, detecting, updating and cancelling risk 
profiles, implementing the risk minimisation measures cont ained in risk profiles, and keeping record 
of the results thereof.  
3. The tactics of the customs bodies' using risk management systems shall be defined by the federal 
executive body carrying out the functions of control and supervision in the sphere of cus toms affairs, 
and it is confidential information not subject to disclosure, save in cases when such information is 
required for state bodies to fulfil the tasks vested in them by the legislation of the Russian Federation.  
Article 315 . The Information Conta ined in Risk Profiles and Indicators  
The information contained in risk profiles and indicators is confidential and is not subject to 
disclosure, save in cases when the information is required for state bodies to fulfil the tasks vested 
in them by the legis lation of the Russian Federation.  
Article 316 . Classifying by the Category of the Persons Which Carry Out Customs Operations  
The procedure for classifying by the category of the persons which carry out customs operations, 
the frequency and forms thereof, t he criteria characterising persons' activities, criteria assessment 
methodology, terms for classification of the persons which carry out customs operations under the 
categories of low, medium or high risk level, terms for the differentiated application the reto of risk 
minimisation measures, and also the procedure for exercising control over the observance of the 
criteria by the persons which carry out customs operations and are classified under low level risk 
category shall be established by the federal exe cutive body carrying out the functions of state policy 
elaboration and normative legal regulation in the sphere of customs affairs.  
Chapter 55. The Apprehension and Seizure of Goods and the Documents Pertaining 
Thereto by the Customs Bodies  
Article 317 . The Apprehension of Goods and Documents Pertaining to These Goods  
1. The customs bodies shall apprehend the goods which are not the objects of an administrative 
offence or crime, and the documents pertaining to these goods or the goods being the objects of a n 
administrative offence or crime which have not been seized or distrained in the course of a check of 
a message about a crime, in the course of a proceeding in a criminal case or in a case of an 
administrative offence on the grounds envisaged by Item 1 of  Article 379 of the Code of the Union.  
2. In the event of apprehension of the goods not being the objects of an administrative offence or 
crime, and of documents pertaining to these goods or of the goods being the objects of an 
administrative offence or cr ime which have not been seized or distrained in the course of a check of 
a message about a crime, in the course of a proceeding in a criminal case or in a case of an 
administrative offence by the customs body's official that is apprehending said goods and documents G/VAL/N/1/RUS/4  
 
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  a report on the apprehension shall be drawn up in the form defined by the Commission, with copies 
thereof being subject to delivery to the declarant. Unless the goods have been declared for customs 
purposes, copies of the report on the apprehensi on are subject to delivery to the owners of the 
goods, and if the owner is a foreign person or the customs body does not have information on the 
owner of the goods, to the persons in whose possession the goods were at the time of apprehension 
(hereinafter referred to in this chapter as the declarant or another person).  
3. The apprehended goods not being the objects of an administrative offence or crime, and the 
documents pertaining to these goods shall be seized by the customs bodies before or on the day 
following the date expiry of the term for temporary storage or another term established by the Code 
of the Union for exportation of goods to a destination outside the customs territory of the Customs 
Union, their being declared for customs purposes or commit ting other actions envisaged by 
Articles  12, 88, 98, 113, 133, 139, 152, 161, 215, 246, 258, 259 and 393 of the Code of the Union 
under the report on the apprehension envisaged by Part 2 of this article.  
4. The apprehended the goods not being the objects o f an administrative offence or crime, or goods 
being the objects of an administrative offence or crime which have not been seized or apprehended 
in the course of a check of a message about a crime, in the course of a proceeding in a criminal case 
or in a c ase of an administrative offence shall be put in temporary storage in warehouses in 
accordance with Article 94 of this Federal Law or shall be handed over for storage to an organisation 
that provides warehouse services in the operating area of the customs body. The goods which require 
special storage conditions shall be handed over to relevant specialised organisations (institutions) 
or state bodies. When said goods are being handed over for storage a delivery/acceptance certificate 
shall be drawn up, with one copy of it being retained by the customs body, the second copy by the 
organisation, or the state body responsible for the storage of the goods. A copy of such certificate 
shall be sent to the declarant or another person.  
5. The procedure for the transf er for storage of certain categories of goods and the procedure for 
the further disposal thereof shall be established by the Government of the Russian Federation.  
6. The apprehended goods not being the objects of an administrative offence or crime and the 
documents pertaining to these goods or the goods being the objects of an administrative offence or 
crime which have not been seized or apprehended in the course of a check of a message about a 
crime, in the course of a proceeding in a criminal case or in a  case of an administrative offence are 
subject to return in the cases established by Article 381 of the Code of the Union.  
7. The return of said goods and of the documents pertaining to these goods shall be effectuated to 
the declarants or other persons, with account being taken of the details established by Article 381 
of the Code of the Union.  
8. The goods apprehended at depar ture from the customs territory of the Union in respect of which 
in accordance with Item 3 of Article 12 of the Code of the Union a decision has been taken by a 
customs body on prohibition of their export from the customs territory of the Union, and the 
documents pertaining thereto apprehended at departure from the customs territory of the Union 
shall be returned to the declarant or other persons for use on the customs territory of the Union, if 
the possession of these goods is allowed by the legislation of  the Russian Federation.  
9. In the event of return of said goods a certificate shall be drawn up in triplicate and signed by the 
customs body's official who is returning these goods, by the person to which such apprehended 
goods are being returned, or his representative, and also by the person which has been storing 
them, or his representative. The first copy of said certificate shall be retained by the customs body, 
the second copy shall be delivered to the person to which the apprehended goods are returne d, or 
to his representative, and the third copy to the person which did the storage of the apprehended 
goods, or his representative.  
10. Expenses towards the carriage (transportation), re -loading (loading, unloading) and storage of 
the apprehended goods no t being the objects of an administrative offence or crime, or of the goods 
being the objects of an administrative offence or crime which have not been seized or apprehended 
in the course of a check of a message about a crime, in the course of a proceeding in a criminal case 
or in a case of an administrative offence shall be refunded to the persons which are mentioned in 
this article, and to which the goods are actually returned, in the procedure established by the federal G/VAL/N/1/RUS/4  
 
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  executive body carrying out the fun ctions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs.  
11. In accordance with Article 380 of the Code of the Union the customs bodies shall store the 
apprehended goods not being the objects of an administrative offence or crime, or of goods being 
the objects of an administrative offence or crime which have not been seized or apprehended in the 
course of a check of a message about a crime, in the course of a proceeding in a criminal case or in 
a case of an adminis trative offence within 30 calendar days after the date of apprehension thereof, 
except for the goods which are perishable, and whose storage term shall not exceed 24 hours from 
the time of apprehension. For the purposes of application of this part the Gove rnment of the Russian 
Federation has the right to define a list of perishable goods.  
12. Upon the expiry of the term envisaged by Part 11 of this article the non -claimed apprehended 
goods not being the objects of an administrative offence or crime or goods  being the objects of an 
administrative offence or crime which have not been seized or apprehended in the course of a check 
of a message about a crime, in the course of a proceeding in a criminal case or in a case of an 
administrative offence shall be subj ect to sale or destruction in accordance with Article 320 of this 
Federal Law.  
Article 318 . The Seizure of the Goods Which Have Been Illegally Moved Across the Customs Border 
of the Union or Which Have Not Been Cleared by Customs Bodies in Accordance with the Code of 
the Union, and the Goods Cleared on the Territory of the Russian Federation in Respect of Which 
the Terms for Application of Customs Procedures or Restrictions on the Use and/or Disposal of 
Goods Have Not Been Observed  
1. The following goods discovered according to the results of customs control customs bodies as 
being held by the persons which have acquired the goods on the customs territory of the Union shall 
be subject to seizure by customs bodies, unless they have been  and unless they have been distrained 
in accordance with the legislation of the Russian Federation on administrative offences or the criminal 
procedural legislation of the Russian Federation:  
1)  the goods which have been illegally moved across the customs  border of the Union or which 
have not been cleared by customs bodies in accordance with the Code of the Union;  
2)  the goods cleared on the territory of the Russian Federation in respect of which the terms for 
application of customs procedures or restrict ions on the use and/or disposal of goods have not 
been observed, in respect of which privileges have been granted for the payment of import 
customs duties and taxes, this having caused a default on payment of customs duties and 
taxes or non -observance of b ans and restrictions.  
2. For customs purposes the goods specified in Part 1 of this article shall be considered as being 
under customs control.  
3. The form of recording of the fact of discovery of the goods specified in Part 1 of this article is a 
decision  on the results of customs control in accordance with Article 218 of this Federal Law or the 
customs body's decision on amending the information declared in a declaration concerning the 
goods, after the clearance of the goods.  
4. The seizure of goods in ac cordance with Part 1 of this article shall be effectuated under a 
substantiated decision of the chief of the customs body or of the official authorised by him in the 
presence of the person which has been found to have such goods (if he reports), or a repre sentative 
thereof (if he does not report). A copy of said decision shall be delivered to the person found to have 
the goods, or his representative against signature or shall be sent to his address in an advice -of-
receipt registered post item. In the event of refusal to receive copies of the decision the customs 
body's official shall enter a relevant annotation about it in the decision.  
5. While the goods specified in Part 1 of this article are being seized at least two witnesses shall 
attend and/or video re cording shall be done.  
6. A certificate shall be drawn up about the seizure of the goods specified in Part 1 of this article. 
In the certificate or the lists attached thereto the seized goods shall be described in detail with an 
indication of their denomin ations, quantity and individual features. Said certificate shall be signed G/VAL/N/1/RUS/4  
 
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  by the customs body's official who did the seizure, the person which has been found to have the 
seized goods, or his representative, and also witnesses (if they are present). In the  event of non -
appearance of the person found to have the goods (his representative) for participation in the seizure 
of the goods, and also in the event of said person's (his representative's) refusal to sign said 
certificate an annotation about it shall b e entered therein. A copy of such certificate shall be delivered 
to the person from which the goods are seized, or his representative against signature or be sent to 
his address in an advice -of-receipt registered post item.  
7. The goods seized in accordanc e with Part 1 of this article shall be put in temporary storage in 
warehouses, temporary storage warehouses of the customs bodies in accordance with Article 94 of 
this Federal Law or in other places according to the rules established by Part 4 of Article 3 17 of this 
Federal Law. The term of storage of seized goods is one month.  
8. The persons which are specified in Part 1 of this article, and have been found to have the goods 
mentioned in Item 1 of Part 1 of this article have the right to declare the goods for customs purposes 
in accordance with Article 104 of this Federal Law, pay customs payments, safeguard, anti -dumping 
and countervailing duties in accordance with Part 1 of Article 30 of this Federal Law and provide 
documents confirming the observance of restrictions. No penalty shall accrue on said amounts of 
customs duties, taxes, safeguard, anti -dumping and countervailing duties.  
9. The persons which are specified in Part 1 of this article and have been found to have the goods 
mentioned in Item 2 of Par t 1 of this article have the right to pay customs payments, safeguard, 
anti-dumping and countervailing duties in accordance with Part 2 of Article 30 of this Federal Law. 
No penalty shall accrue on said amounts of customs duties, taxes, safeguard, anti -dumping and 
countervailing duties.  
10. The goods seized in accordance with Part 1 of this article shall be returned to the person which 
has realised the right envisaged by Part 8 or 9 of this article before the expiry of the term for storage 
of seized goods e stablished by Part 7 of this article. Such goods shall be returned within three 
working days after the date of payment of customs duties and taxes and/or of the taking of a decision 
by the customs body on clearance of the declared goods. In this case, a ce rtificate shall be drawn 
up in triplicate signed by the customs body's official who did the seizure of the goods, the person to 
which the seized goods are returned, or his representative, and also the person which did the storage 
of the seized goods, or hi s representative. The first copy of said certificate shall be retained by the 
customs body, the second copy shall be delivered to the person to which the seized goods are 
returned, or his representative, and the third copy to the person which did the stora ge of the seized 
goods, or his representative.  
11. When the right envisaged Parts 8 and 9 of this article is being exercised by the persons specified 
in Part 1 of this article the goods seized in accordance with Part 1 of this article are considered for 
customs purposes as goods of the Union.  
12. Expenses towards the carriage (transportation), re -loading (loading, unloading), if necessary 
dismantling and the storage of seized goods shall be indemnified by the persons specified in Part 1 
of this article to w hich the goods are actually returned, in the procedure established by the federal 
executive body carrying out the functions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs.  
13. If the persons which have acquired the goods mentioned in Part 1 of this article do not exercise 
the rights envisaged Parts 8 and 9 of this article upon the expiry of the storage term established by 
Part 7 of this article such goods shall be converted into federal ownership under a court (a rbitration 
court) decision in accordance with Chapter 56 of this Federal Law.  
14. The provisions established by Parts 7 -13 of this article do not extend to the goods prohibited for 
import into the Russian Federation, the goods withdrawn from illegal circul ation, and a list of which 
is established by the Government of the Russian Federation, the goods in respect of which 
quantitative limits are established by in the event of importation thereof in accordance with 
international treaties member states of the U nion or the legislation of the Russian Federation, and 
also other goods a list of which is established by the Government of the Russian Federation.  G/VAL/N/1/RUS/4  
 
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  Said goods are subject to destruction in the cases and in the procedure which are defined by the 
Government of the Russian Federation at the expense of the persons which have illegally imported 
such goods into the Russian Federation, if they have been identified, the persons from which these 
goods have been seized, if said persons knew or had to know about the i llegality of importation of 
withdrawn goods into the Russian Federation, or with funds of the federal budget in other cases.  
15. The forms of the decision and of the certificates envisaged by this article, and also the procedure 
for filling them in shall b e defined by the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs.  
Article 319 . The Seizure of the Goods of Certain Categories  
1. The following goods are subject to seizure by the customs bodies,  unless they have been seized 
and they have been distrained in accordance with the legislation of the Russian Federation on 
administrative offences or the criminal procedural legislation of the Russian Federation:  
1)  those whose circulation in the Russian  Federation is banned in accordance with Article 212 of 
this Federal Law;  
2)  those subject to seizure in accordance with federal laws, acts of the President of the 
Russian  Federation and the Government of the Russian Federation specified in Article 254 of  
this Federal Law within the framework of realisation of other functions vested in the customs 
bodies in accordance with Part 4 of Article 254 of this Federal Law.  
2. For customs purposes the goods mentioned in Part 1 of this article shall be considered as  being 
under customs control.  
3. The form of recording of the fact of discovery of the goods specified in Part 1 of this article shall 
be a decision taken on the results of customs control in accordance with Article 218 of this Federal 
Law. 
4. The seizure of goods in accordance with Part 1 of this article shall be effectuated under a 
substantiated decision of the chief of a customs body or the official authorised by him in the presence 
of the person which has been found to have such goods (if he reports), o r his representative (if he 
does not report). A copy of said decision shall be delivered to the person found to have the goods, 
or his representative against signature or be sent to his address in an advice -of-receipt registered 
post item. In the event of refusal to receive copies of the decision the customs body's official shall 
enter a relevant annotation about it in the decision.  
5. In the event of seizure of the goods specified in Part 1 of this article at least two witnesses shall 
attend and/or video r ecording shall be done.  
6. A certificate shall be drawn up on the seizure of the goods specified in Part 1 of this article. This 
certificate or the lists attached thereto the seized goods shall be described in detail with an indication 
of their denominatio ns, quantity and individual features. Said certificate shall be signed by the 
customs body's official who did the seizure, the person found to have the seized goods, or his 
representative, and also witnesses (if they are present). If the person found to ha ve the goods (his 
representative) fails to appear for participation in the seizure of the goods, and also if that person 
(his representative) refuses to sign said certificate an annotation about it shall be entered therein. 
A copy of such certificate shall  be delivered to the person from which the goods are seized, or his 
representative against signature or be sent to his address in an advice -of-receipt registered post 
item. 
7. The goods seized in accordance with Item 1 of Part 1 of this article are subject  to the measures 
envisaged by Part 2 of Article 212 of this Federal Law.  
8. The goods seized in accordance with Item 2 of Part 1 of this article are subject to the measures 
envisaged by the federal laws, acts of the President of the Russian Federation and the Government 
of the Russian Federation specified in Article 254 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  9. The forms of the decision and of the certificate envisaged by this article, and also the procedure 
for filling them in shall be defined by the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs.  
Article 320 . The Actions Involving the Apprehended Goods Whose Storage Term Has Expired  
1. The goods apprehended by customs bodies and not claimed by the persons specif ied in Article  381 
of the Code of the Union within the term envisaged by Items 1 and 2 of Article 380 of the Code of 
the Union are subject to sale, except as otherwise established by Article 382 of the Code of the 
Union.  
2. The disposal of the goods appreh ended by customs bodies in accordance with Article 317 of this 
Federal Law shall be disposed of - by means of selling, processing or destroying them - by the federal 
executive body authorised by the Government of the Russian Federation to organise the sale , 
destruction or processing (salvaging) of the goods apprehended or seized by customs bodies.  
3. The procedure for the disposal of apprehended goods effectuated by the authorised body shall be 
defined by the Government of the Russian Federation.  
4. The cus toms body that has done the apprehension shall notify the declarant in writing in advance, 
at least 15 days before the expiry of the term for the storage of apprehended goods established by 
Part 11 of Article 317 of this Federal Law, unless the goods have been declared the owner of the 
goods, and in cases when the owner is a foreign person or the customs body does not have 
information on the owner of the goods, the person which possessed the goods at the time of 
apprehension about the date of onset of the e vent allowing to dispose of the apprehended goods in 
accordance with this chapter, and the forthcoming delivery thereof to the authorised body. Such 
notice in writing may be delivered to the person specified in this part against a receipt or by another 
method acknowledging the fact and the date of receipt of that notice. In the event of apprehension 
of a perishable merchandise notification shall be effectuated on the date of apprehension of such 
merchandise by means of operative communications, in particula r information transmission in 
electronic form.  
5. Before or on the day following the date of expiry of the term for the storage of apprehended goods 
envisaged by Part 11 of Article 317 of this Federal Law the customs body that has apprehended 
goods shall draw up a certificate of expiry of the term of sto rage of such goods in duplicate.  
6. A copy of the customs body's certificate envisaged by Part 5 of this article shall be sent within 
three working days after being drawn up by a registered advice -of-receipt letter to the persons 
specified in Part 4 of thi s article. The second copy of the certificate shall be retained by the customs 
body. A copy of the certificate attested by the customs body shall remain with the possessor of the 
temporary storage warehouse, or the possessor of the customs warehouse, or wi th another person 
storing the apprehended goods.  
7. The customs body's certificate envisaged by Part 5 of this article shall serve as ground for the 
disposal of the apprehended goods in accordance with this article.  
8. The customs body that has apprehended  goods shall define the amount of the customs duties and 
taxes which would have been payable if the apprehended goods were placed under the customs 
procedure of clearance for internal consumption as of the date of apprehension thereof.  
9. Within three working days after the date of expiry of the term of storage of apprehended goods 
the customs body that has apprehended the goods shall notify the authorised body about the expiry 
of the term of storage thereof, the location of the goods, the  quantity and other characteristics 
thereof which are required for the authorised body to organise the acceptance and removal of the 
goods, with a copy of the report on the apprehension being attached, and also a calculation done 
according to Part 8 of thi s article. If the apprehended goods are perishable a notice shall be sent on 
the day of apprehension of the goods, in particular by means available operative communications, 
including the transmission of information in electronic form, with reference to th ese goods' being 
perishable. About the expiry of the term for storage of apprehended goods the customs body also 
shall notify the declarant of the goods, the owner or other lawful possessor thereof respectively, if 
these persons have been identified.  G/VAL/N/1/RUS/4  
 
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  10. The customs body that has apprehended the goods shall deliver such goods to the authorised 
body under a certificate of delivery and acceptance signed by the customs body's official who did 
the apprehension of the goods, the authorised person of the authoris ed body, and also the person 
which did the storage of the apprehended goods.  
11. The authorised body or its representative shall accept the apprehended goods from the customs 
body and take them off for recording, evaluating and disposing within 10 working days after the 
date of receipt of the customs body's notice envisaged by Part 9 of this article. The customs body 
that has apprehended the goods has the right to extend the term for accepting and taking off the 
goods on a substantiated application of the a uthorised body by up to one month. Perishable goods 
shall be accepted by the authorised body for disposal within three working days after the date of 
receipt of the customs body's notice envisaged by Part 9 of this article.  
12. For the purposes of ensuring  the proper timing and completeness of remittance to the federal 
budget of payable funds the sale of the apprehended goods shall be done by the authorised body in 
the procedure established by the legislation of the Russian Federation as soon as possible bu t in any 
case within three months after the date of signing of the certificate of delivery and acceptance.  
13. If unless the apprehended goods get sold within the term specified in Part 12 of this article, the 
authorised body shall agree upon the extension  of the term for sale with the customs body by up to 
two months more.  
14. If the expenses for the carriage (transportation), re -loading (loading, unloading), storing of the 
apprehended goods and other expenses connected with the preparation for the sale an d with the 
sale of these goods exceed their value, and also in other cases established by the Government of 
the Russian Federation such goods are to be destroyed or processed by the authorised body.  
15. The destruction or processing of the apprehended good s, and also the indemnification of the 
expenses for the carriage (transportation), re -loading (loading, unloading), storing and other 
expenses connected with the preparation for the sale and with the sale of such goods shall be 
effectuated at the expense o f the persons specified in Part 2 of Article 317 of this Federal Law, or if 
such persons are not available, with funds of the federal budget, except as otherwise envisaged by 
the legislation of the Russian Federation in respect of certain categories of goo ds. 
16. From the time of actual acceptance under a certificate of delivery and acceptance of apprehended 
goods until the time of sale, destruction or processing thereof the authorised body shall ensure the 
safekeeping thereof, and if they get lost they sha ll be accountable:  
1)  to the customs bodies in respect of compensation to the federal budget for the monetary funds 
in the amount of customs duties and taxes which would have been payable if the apprehended 
goods were placed under the customs procedure of  clearance for internal consumption as of 
the date of apprehension thereof;  
2)  to the possessors of the goods which have been handed over to him for disposal in respect of 
compensation to these persons for the value of the lost goods less the sums subject  to 
withholding in accordance with Article 383 of the Code of the Union.  
17. If before the sale of the apprehended goods by the authorised body the persons mentioned in 
Part 2 of Article 317 of this Federal Law execute the duties execute the duties - envisaged by the 
law of the Eurasian Economic Union and the legislation of the Russian Federation on customs 
regulation - to export the goods to a destination outside the customs territory of the Eurasian 
Economic Union, or to declare them for customs purposes or to commit other actions envisaged by 
Articles 12, 88, 98, 113, 133, 139, 152, 161, 205, 207, 215, 246, 258, 259 and 393 of the Code of 
the Union then the customs body, and equally the authorised body, do not have the right to obstruct 
the handing out of  the apprehended goods to such persons.  
18. The procedure for assessing the expenses for carrying (transporting), re -loading (loading, 
unloading) and storing of apprehended goods and other expenses connected with the preparation 
for selling, processing, de stroying, and with the sale, processing and destruction of such goods may 
be established by the federal executive body carrying out the functions of state policy elaboration 
and normative legal regulation in the sphere of customs affairs.  G/VAL/N/1/RUS/4  
 
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  19. The forms of the notices and acts envisaged by this article shall be defined by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs.  
Article 321 . Disposal of the Proceeds from the Sale of the Apprehended Goo ds Whose Storage 
Term Has Expired  
1. The procedure for disposal of proceeds from the sale of the apprehended goods whose storage 
term has expired is defined by Article 383 of the Code of the Union and this Federal Law.  
2. Within three days after the date o f receipt thereof by the authorised body the monetary proceeds 
from the sale of apprehended goods shall be remitted by it to the account of the Federal Treasury 
so that such funds be disposed of in accordance with Article 383 of the Code of the Union, with  
information on the expenses connected with the sale of such goods being simultaneously provided 
to the customs body that has apprehended the goods.  
3. Within 10 working days following the date of receipt of the funds specified in Part 2 of this article 
the customs body that has apprehended goods shall withhold the amounts computed in accordance 
with Part 8 of Article 320 of this Federal Law, and also the expense for transportation and storage 
of the goods and other expenses connected with the sale of the g oods.  
4. The amounts of proceeds from the sale of apprehended goods computed with account being taken 
of the withholdings envisaged by Item 1 of Article 383 of the Code of the Union shall be refunded to 
the declarants, or if the goods have not been declare d, to the owners of the goods if the customs 
body has information about them, and on the condition that these persons apply to customs bodies 
within three years after the day following the date of receipt of the proceeds from the sale of such 
goods in acco rdance with the procedure defined by the federal executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs affairs.  
5. Within five working days after the date of the withholdings specified  in Part 3 of this article the 
customs body that has apprehended the goods shall notify by an advice -of-receipt registered post 
the persons specified in Part 4 of this article about the possibility of receiving the balance of the 
amounts of proceeds from t he sale of the apprehended goods. If the customs body can notify these 
persons by faster communications facilities, in particular by sending information in electronic form, 
it shall notify them by such methods simultaneously with the dispatch of a register ed letter.  
6. The form of a notice on the availability of refundable amounts of proceeds from the sale of 
apprehended goods shall be established by the federal executive body carrying out the functions of 
state policy elaboration and normative legal regula tion in the sphere of customs affairs.  
7. The refund of the balance of the sum of proceeds from the sale of apprehended goods shall be 
effectuated on an application in writing of the declarant or of the person specified in Part 4 of this 
article, filed wit h the customs body that has apprehended the goods.  
8. The total term for consideration by the customs body of an application for refund of the balance 
of proceeds from the sale of apprehended goods shall not exceed 10 working days after the date of 
registr ation of the refund application by the customs body.  
9. The refund of the balance of proceeds from the sale of apprehended goods shall be done in the 
currency of the Russian Federation to the account specified in the application for refunds of the 
balance of funds.  
10. Unless an application for refunds of the balance of proceeds from the sale of the apprehended 
goods is received by the customs body that has apprehended goods within the term envisaged by 
Part 4 of this article, the unclaimed sum of funds shall be recorde d as other non -tax revenue of the 
federal budget and shall not be refundable.  
11. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs may establish a procedure fo r (priority of) paying 
off the expenses for carrying (transporting), re -loading (loading, unloading) and storing 
apprehended goods and other expenses connected with the preparation for the sale, and with the 
sale of such goods from the sums of proceeds fro m the sale thereof specified in Item 1 of Article  382 G/VAL/N/1/RUS/4  
 
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  of the Code of the Union, and also a procedure for (priority of) compensation for the expenses for 
carrying (transporting), re -loading (loading, unloading) and storing of apprehended goods and the 
other  expensed connected with the preparation for processing or destroying and processing or 
destroying these goods.  
Article 322 . Details of the Disposal of Certain Types of Goods  
The disposal of precious metals, precious stones and articles made from them, cul tural valuables, 
the goods subject to marking, securities, currency valuables, other goods withdrawn from circulation 
or whose circulation on the territory of the Russian Federation is limited shall be effectuated in 
accordance with the legislation of the Russian Federation.  
Chapter 56. Grounds and Procedure for Disposal of the Goods  
Converted into Federal Ownership  
Article 323 . The Conversion of Goods into Federal Ownership  
Goods shall be converted into federal ownership:  
1)  under a court decision in a criminal case or a case of administrative offence in the event of 
confiscation of the goods which have been seized or distrained in the course of a check of a 
message about a crime, proceedings in a criminal case or in a case of administrative offence 
after the date of entry into force of said court decision;  
2)  under a court judgement on an application (complaint) of a customs body or another 
authorised body about deeming property ownerless or about conversion of seized goods into 
federal ownership in the  cases envisaged by this Federal Law after the date of entry into force 
of the court judgement;  
3)  on the grounds of placement of the goods under the customs procedure of abandoning in 
favour of the state after the date of transfer of the goods to customs  bodies.  
Article 324 . The Disposal of the Goods Converted into Federal Ownership  
1. The disposal of the goods which have been converted into federal ownership under a court 
judgement shall be effectuated by means of sale, destruction or salvaging thereof i n the procedure 
established by the legislation of the Russian Federation.  
2. The goods converted into federal ownership on the ground of placement of the goods under the 
customs procedure of abandoning in favour of the state are subject to transfer to the federal 
executive body authorised by the Government of the Russian Federation to organise the sale, 
destruction or processing (recovery) of property converted into ownership of the state, except for 
the goods in respect of which the legislation of the Russ ian Federation has established by a special 
procedure for disposal thereof.  
3. The funds received as proceeds from the sale of the goods converted into federal ownership shall 
be remitted to the federal budget.  
Article 325 . The Right of the Federal Executi ve Body Carrying out the Functions of Control and 
Supervision in the Sphere of Customs Affairs to Gratuitously Transfer the Goods Converted into 
Federal Ownership  
1. The federal executive body carrying out the functions of control and supervision in the sp here of 
customs affairs has the right to gratuitously transfer the following items which have been converted 
into federal ownership:  
1)  sanitary and hygienic articles, medical articles, perishable foodstuffs, baby food and medical -
treatment foodstuffs, an d also garments, footwear and other living essentials - to the social 
services organisations, medical organisations, the organisation pursuing educational activities, 
the organisations for children's leisure and children's health -rehabilitation, except for  private 
organisations and the bodies for social protection of the populace;  
2)  the historical items, objects of science and works of art not having cultural value - to 
museums;  G/VAL/N/1/RUS/4  
 
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  3)  flora and fauna items - to zoos, reserves and museums;  
4)  cult items not  having cultural value - to religious organisations.  
2. The gratuitous transfer of the goods converted into federal ownership for the pursuance of 
commercial activity is prohibited.  
3. Given the availability of an application in writing of the body, instit ution or organisation specified 
in Part 1 of this article for gratuitous transfer thereto of the goods specified in Part 1 of this article, 
complete with an undertaking not to use these goods for pursuance of commercial activities, the 
customs body shall c onsider - after receiving the document on conversion of said goods into federal 
ownership - the possibility of their gratuitous transfer.  
4. For the purposes of taking a decision on gratuitous transfer of the goods specified in Part 1 of this 
article the c ustoms body shall send to the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs copies of the following attested by the customs 
body:  
1)  of documents on conversion of the goods into federal owner ship; 
2)  of applications of the bodies, institutions or organisations specified in Part 1 of this article for 
gratuitous transfer of the goods;  
3)  of documents containing information on the value of the goods;  
4)  of documents confirming the quality and hazard -free character of the gratuitously transferred 
goods;  
5)  of statements showing that the goods intended for gratuitous transfer are not cultural 
valuables (in respect of the goods having the signs of cultural valuables);  
6)  of other documents perta ining to the goods the customs body has.  
5. Simultaneously information on the dispatch of the documents to the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs for the purposes 
of taking a decisi on on the gratuitous transfer of the goods specified in Part 1 of this article shall be 
sent to the body authorised by the Government of the Russian Federation to dispose of the goods 
converted into federal ownership.  
6. On the basis of the documents filed  by the customs body the federal executive body carrying out 
the functions of control and supervision in the sphere of customs affairs shall take a decision within 
30 days after the date of receipt thereof on the issuance of an order on gratuitous transfer  of the 
goods which have been converted into federal ownership, or on substantiated refusal to allow the 
customs body to effectuate it.  
7. On the basis of the order of the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs the customs body shall organise the transfer of the 
goods under a certificate of delivery and acceptance to a representative of the body, institution or 
organisation specified in Part 1 of this article whose powers to commit the a ctions of acceptance of 
the property are acknowledged by a relevant document and a power of attorney drawn up in 
accordance with the legislation of the Russian Federation.  
Article 326 . Details of the Disposal of Certain Types of Goods  
The disposal of preci ous metals, precious stones and articles made from them, cultural valuables, 
the goods subject to marking, medicinal preparations, securities, currency valuables, other goods 
which are withdrawn from circulation or whose circulation on the territory of the  Russian Federation 
is limited, shall be effectuated in accordance with the legislation of the Russian Federation.  
Chapter 57. The Measures Taken by the Customs Bodies for Protection of the Rights to 
Intellectual Property Items  
Article 327 . Grounds for the  Customs Bodies to Take Measures for Protection of the Rights to 
Intellectual Property Items  
1. The customs bodies shall take the measures for protection of the rights to intellectual property 
items connected with the suspension of the term for clearance o f goods, in accordance with G/VAL/N/1/RUS/4  
 
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  Article  124 and Chapter 52 of the Code of the Union, and also Articles 112 and 113 of this Federal 
Law and this chapter.  
2. Measures for protection of the rights to intellectual property items shall be taken in respect of the 
goods which are being placed under customs procedures and contain objects of copyright and of 
allied rights, trademarks (service marks) and the denominations of origin of products (hereinafter 
referred to as "intellectual property item") included on an appli cation of the right -holder in the unified 
customs register of intellectual property of the member states of the Union or in a customs register. 
The customs bodies have the right to take measures for protection of the rights to intellectual 
property items w ithout an application of the right -holder in accordance with Chapter 16 of this 
Federal Law.  
Article 328 . The Filing of an Application for Inclusion of an Intellectual Property Item in the 
Customs Register by the Right -Holder, and the Procedure for Conside ring It  
1. The right -holder having sufficient grounds for believing that an infringement on his rights to 
intellectual property items can have taken place in connection with the import of goods into the 
Russian Federation or the export of goods from the Russian Fede ration or in the commission of other 
actions involving the goods which are under customs control has the right to file with the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs 
an application for  inclusion of the relevant intellectual property item in the customs register 
(hereinafter referred to as an application).  
2. An application may be filed on a paper medium or in the form of an electronic document with the 
use of the Internet.  
3. On behalf of the right -holder the actions envisaged by the customs legislation of the Union and 
this Federal Law may be committed by his representative.  
4. The application shall be filed in respect of one intellectual property item.  
5. The application sha ll contain information on:  
1)  the right -holder, and if the application is filed by his representative, also on the representative;  
2)  the intellectual property item;  
3)  the goods whose importation into the Russian Federation, or exportation from the Rus sian 
Federation or in respect of which other actions involving them during their being under 
customs control causes a breach of his rights to the intellectual property items - with sufficient 
details for the customs bodies to discover such goods;  
4) the te rm within which the participation of the customs bodies is required in the protection of 
the rights to the intellectual property item specified in the application.  
6. The following shall be attached to the application:  
1)  documents confirming the existenc e of the rights to the intellectual property item;  
2)  documents confirming the information available in the application;  
3)  documents confirming the powers of the representative (if the application is filed by a 
representative of the right -holder);  
4)  the right -holder's undertaking to indemnify the property harm that can be inflicted to the 
declarant, owner or consignee of the goods or to other persons in connection with the 
suspension of the term for clearance of the goods.  
7. The documents attached to the application shall be appropriately certified.  
8. If the application is filed in the form of an electronic document said documents shall be provided 
in the form of an electronic document with the use of the Internet.  
9. The right -holder (his representat ive) may attach to the application samples of the merchandise 
which can serve as evidence of the available fact of infringement on the right -holder's rights to the 
intellectual property items.  G/VAL/N/1/RUS/4  
 
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  10. The federal executive body carrying out the functions of co ntrol and supervision in the sphere of 
customs affairs shall consider the application within one month after the date of receipt thereof, and 
it shall turn out a decision on inclusion of the intellectual property item in the customs register, a 
preliminary  decision on inclusion of the intellectual property item in the customs register or a decision 
on refusal to include the intellectual property item the customs register.  
11. the right -holder (his representative) shall be notified about the decisions taken within three 
working days after the date of taking thereof.  
12. If the application is filed in the form of an electronic document a notice of the decision taken 
shall be sent in the form of an electronic document with the use of the Internet.  
13. The intel lectual property item in respect of which the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs has taken a decision on the 
inclusion thereof in the customs register is subject to inclusion in it on the condition that the right -
holder (his representative) has insured the risk of liability for causing a property harm for the benefit 
of the persons specified in Item 4 of Part 6 of this article. Given that, the insurance coverage shall 
not be less tha n 500,000 roubles.  
14. A contract of insurance (insurance policy) may be provided by the right -holder (his 
representative) within one month after the date of dispatch of the notice by the federal executive 
body carrying out the functions of control and sup ervision in the sphere of customs affairs in the 
procedure established by Part 2 of Article 330 of this Federal Law.  
15. If the application is filed in the form of an electronic document a contract of insurance (insurance 
policy) shall be provided in the f orm of an electronic document with the use of the Internet.  
16. If the documents and information provided by the right -holder (his representative) are 
insufficient for taking a decision on inclusion of the intellectual property item the customs register 
the federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs has the right to request additional information from the right -holder (his 
representative).  
17. In this case, the term for consideration of the application shall be extended until the provision 
by the right -holder (his representative) of the additional information requested by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs, 
but in any case by up to two months after the date of dispatch of said request. In this case, the total 
term for consideration of the application shall not exceed three months.  
18. If the application is filed in the form of an electronic document a request for pr ovision of 
additional information shall be sent in the form of an electronic document with the use of the 
Internet.  
19. In the event of the right -holder's (his representative's) default on provision of the requested 
additional information the federal execu tive body carrying out the functions of control and 
supervision in the sphere of customs affairs shall issue a decision on refusal to include the intellectual 
property item in the customs register.  
20. For the purposes of checking the reliability of the information provided by the right -holder (his 
representative) the federal executive body carrying out the functions of control and supervision in 
the sphere of customs affairs has the right to request do cuments confirming the provided information 
from the right -holder (his representative), third persons, and also from law -enforcement or other 
state bodies.  
21. The requested documents or an explanation of the reasons for which such documents cannot be 
provided and/or are not available shall be provided within five working days after the date of receipt 
of the request.  
22. In this case, the term for consideration of the application shall be suspended until the receipt of 
the requested documents requested by the federal executive body carrying out the functions of G/VAL/N/1/RUS/4  
 
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  control and supervision in the sphere of customs affairs or until the expiry of the term for receiving 
them established by Part 21 of this article, but in any case by up to one month.  
Article 329 . The Term of Protection of the Rights to Intellectual Property  
Items by Customs Bodies  
1. The term of protection by the customs bodies of the rights of the right -holder to the intellectual 
property item shall be established by at the inclusion of the intelle ctual property item in the customs 
register, with account being taken of the term specified by the right -holder (his representative) in 
the application, up to three years after the date of inclusion of the intellectual property item in the 
customs register . 
2. Said term may be extended on an application of the right -holder (his representative) filed at least 
two months before the expiry thereof by a relevant decision of the federal executive body carrying 
out the functions of control and supervision in the sphere of customs affairs taken before or on the 
working day following the date of expiry of the preceding term.  
3. An application for extension of the term of inclusion of the relevant intellectual property item in 
the customs register may be sent in the form of an electronic document with the use of the Internet.  
4. The term of protection by the customs bodies of the right -holder's rights to the intellectual 
property item is subject to prolongation unlimited number of times but each time by up to three 
years, given the observance of the provisions envisaged by Part 13 of Article 328 and Article 332 of 
this Federal Law.  
5. The effective term of the protection of the right -holder's rights to the intellectual property item 
by customs bodies shall not exceed t he effective term of the exclusive right of the right -holder to 
the relevant intellectual property item.  
Article 330 . The Preliminary Decision on Inclusion of an Intellectual Property Item  
in the Customs Register  
1. Unless as of the date of filing of the application by the right -holder (his representative) the risk 
of the right -holder's liability for infliction of harm has been insured for the benefit of the persons 
specified in Item 4 of Part 6 of Article 328 of this Federal Law, according to the results of 
consideration of the relevant of application - given the observance of other conditions for inclusion 
of an intellectual property item in the customs register - the federal executive body carrying out the 
functions of control and supervision in the sphe re of customs affairs shall issue a preliminary decision 
on inclusion of the intellectual property item in the customs register.  
2. The right -holder (his representative) shall be notified about the issued preliminary decision within 
three working days after the date of adoption thereof.  
3. After the right -holder's (his representative's) showing a contract of insurance (insurance polic y) 
the intellectual property item shall be included in the customs register within three working days 
after the date of receipt of the documents.  
4. If the right -holder has defaulted on provision to the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs of a contract of insurance 
(insurance policy) of the risk of liability for causing harm for the benefit of the persons specified in 
Item 4 of Part 6 of Article 328 of this Federal Law then within one  month after the date of dispatch 
of a notice of the issued preliminary decision on inclusion of the intellectual property item in the 
customs register the federal executive body carrying out the functions of control and supervision in 
the sphere of custom s affairs shall issue a decision on refusal to include the intellectual property 
item in the customs register within three working days after the date of expiry of said the term.  
5. If the application is filed in the form of an electronic document a notice  about the issued 
preliminary decision on inclusion of the intellectual property item in the customs register shall be 
sent in the form of an electronic document with the use of the Internet.  G/VAL/N/1/RUS/4  
 
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  Article 331 . Grounds for Refusal to Include an Intellectual Prop erty Item in the Customs Register  
1. A decision on refusal to include an intellectual property item in the customs register shall be taken 
in the following cases:  
1)  if documents filed by the right -holder (his representative) do not acknowledge the belong ing 
of the rights to the intellectual property item and/or the powers of the representative (if the 
application is filed by a representative of the right -holder);  
2)  if the right -holder (his representative) has not provided the information mentioned in Part 5 
of Article 328 of this Federal Law, and/or the information provided in the application is not 
reliable;  
3)  if the right -holder (his representative) has not provided the right -holder's undertaking to 
indemnify the property harm that can be caused to  the declarant, owner or consignee of the 
goods or to other persons in connection with the suspension of the term for clearance of the 
goods;  
4)  if the right -holder (his representative) has not met the requirements established by Parts 13 
and 14 of Articl e 328 of this Federal Law;  
5)  if the right -holder (his representative) has not provided the requested additional information 
in the procedure and within the term which are established by Parts 16 -17 of Article 328 of 
this Federal Law.  
2. The taking of a d ecision on refusal to include an intellectual property item in the customs register 
shall not impede the repeated filing of an application by the right -holder (his representative), if the 
causes which have served as ground for the taking of such decision h ave been eliminated.  
Article 332 . Grounds for Making Amendments to the Customs Register  
1. If a change has occurred in the information available in the application then within five working 
days after the date of the change in said information the right -holder (his representative) shall notify 
about it the federal executive body carrying out the functions of control and supervision in the sphere 
of customs affairs.  
2. Amendments to the customs register may be made on an application received from:  
1)  the rig ht-holder (his representative) - about a change in the information available in the 
application or in the documents attached thereto;  
2)  law-enforcement or other state bodies, and also from natural persons or legal entities - about 
the fact that the perso ns mentioned in the register as right -holders have been deprived of 
rights or have been limited in rights to an intellectual property item.  
3. Amendments are subject to entry in the customs register within three working days after the date 
of taking of the  relevant decision of the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs.  
4. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs sh all consider an application within one month after the date of receipt thereof.  
5. If the right -holder (his representative) has filed the application for making amendments to the 
customs register in the form of an electronic document a notice of amending t he customs register 
shall be sent the right -holder (his representative) in the form of an electronic document with the use 
of the Internet.  
6. The making of amendments to the customs register may be preceded by a check of the received 
information, with the  right-holder (his representative) and the customs bodies being notified about 
it before or on one working day after the taking of the decision on conducting such check by the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs.  
7. For the period of the check of the received information the term for consideration of the application 
for making amendments to the customs register shall be suspended until the termination of such 
check by up to two months  after the date of the decision on conducting it.  G/VAL/N/1/RUS/4  
 
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  8. If the right -holder (his representative) has sent the application for making amendments to the 
customs register in the form of an electronic document, and the federal executive body carrying out 
the func tions of control and supervision in the sphere of customs affairs has taken a decision on 
checking the received information, a notice about such decision shall be sent to the right -holder (his 
representative) in the form of an electronic document with the use of the Internet.  
9. For the period of realisation of the check the lapsing of the term for which the intellectual property 
item has been included in the customs register shall be suspended, and the taking by the customs 
bodies of the measures connected  with the suspension of the term for clearance of goods designated 
by the relevant intellectual property item shall not take place.  
Article 333 . Grounds for Removal of an Intellectual Property Item from the Customs Register  
1. An intellectual property item  shall be removed from the customs register if at least one of the 
following grounds exists:  
1)  the right -holder (his representative) has filed an application for removal of the intellectual 
property item from the customs register;  
2)  the right -holder (h is representative) does not comply with the terms envisaged by Part 13 of 
Article 328 of this Federal Law;  
3)  the legal protection of the intellectual property item has been terminated in the procedure 
established by the legislation of the Russian Federat ion; 
4)  after the inclusion of the intellectual property item in the customs register there has been 
discovered the unreliable information provided by the right -holder (his representative) at the 
filing of the application or in the documents attached ther eto, or provided by the right -holder 
(his representative) at the filing of an application for amending the information contained in 
the application for inclusion of the intellectual property item in the customs register or in the 
documents attached thereto , or at the filing of an application for extension of the term of 
inclusion of the intellectual property item in the customs register or in the documents attached 
thereto;  
5)  the non -observance of the provisions of Part 1 of Article 332 of this Federal Law; 
6)  the alienation of the intellectual property item.  
2. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs has the right to request from the right -holder (his representative), third perso ns, 
and also from law -enforcement and other state bodies the documents confirming the grounds 
mentioned in Items 2 -6 of Part 1 of this article.  
3. A notice about the removal of the intellectual property item from the customs register may be 
sent to the rig ht-holder (his representative) in the form of an electronic document with the use of 
the Internet.  
Article 334 . The Customs Register of Intellectual Property  
1. The customs register of intellectual property shall be kept by the federal executive body carry ing 
out the functions of control and supervision in the sphere of customs affairs.  
2. Inclusion in the customs register is free of charge.  
3. The customs register of intellectual property shall include objects of copyright and allied rights, 
trademarks (se rvice marks) and the denominations of origin of products in respect of which the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs has issued a decision on inclusion thereof in the customs registe r or a preliminary decision 
on inclusion of an intellectual property item in the customs register on the condition that the 
requirements established by Parts 13 and 14 of Article 328 of this Federal Law are met.  
4. The federal executive body carrying out t he functions of control and supervision in the sphere of 
customs affairs shall establish a procedure for keeping the customs register of intellectual property, 
the form and procedure for making entries therein, and also the format and structure of the 
electronic forms of the following documents:  G/VAL/N/1/RUS/4  
 
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  1)  an application for inclusion of an intellectual property item in the customs register;  
2)  an application for amending the information available in an application for inclusion of an 
intellectual property item i n the customs register or in the documents attached thereto;  
3)  an application for extension of the term of inclusion of an intellectual property item in the 
customs register;  
4)  an application for removal of an intellectual property item from the custom s register;  
5)  a notice about a taken decision on inclusion (on refusal to include) an intellectual property 
item in the customs register;  
6)  a notice about a taken decision on amending (on refusal to amend) the customs register;  
7)  a notice about a tak en decision on extension of the term of inclusion of an intellectual property 
item in the customs register;  
8)  a notice about a taken decision on removal of an intellectual property item from the customs 
register.  
5. The federal executive body carrying ou t the functions of control and supervision in the sphere of 
customs affairs shall ensure the posting of data of the customs register on its official website on the 
Internet in the established by procedure.  
Chapter 58. The Customs Expert Examination Ordered  by the Customs Bodies  
Article 335 . The Customs Expert Examination in the Course of Customs Control  
1. In the course of customs control a customs expert examination shall be ordered and be carried 
out in accordance with Chapter 53 of the Code of the Union,  with account being taken of the 
provisions of this article.  
2. The customs body authorised to carry out customs expert examinations shall be designated by 
the federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs.  
3. The chief of an authorised customs body has the right to delegate a part of his powers to organise 
the realisation of customs expert examinations to his deputies and the heads of the authorised 
customs body's structural units which pursue  the expert activity.  
4. The attestation of the customs experts of an authorised customs body for the right to carry out a 
customs expert examination on their own shall be done in the procedure established by the federal 
executive body carrying out the functions of control and su pervision in the sphere of customs affairs.  
5. The procedure for carrying out a customs expert examination, the form of the customs body's 
decision ordering a customs expert examination, and also the format and structure of the customs 
body's decision orde ring a customs expert examination in the form of an electronic document shall 
be defined by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
6. If a customs expert examination cannot be comp leted within the term envisaged by Item 1 of 
Article 390 of the Code of the Union in the cases defined by the federal executive body carrying out 
the functions of state policy elaboration and normative legal regulation in the sphere of customs 
affairs then  on a permission in writing of the chief of the authorised customs body the term for 
completion of the customs expert examination may be extended by a up to four months after the 
date of the decision on extension of the customs expert examination, with the  reasons for such 
extension being indicated.  
7. If a customs expert examination is carried out at another expert organisation (by another expert) 
in accordance with Part 1 of Article 336 of this Federal Law the term for completion of the customs 
expert exa mination may be extended on a permission in writing of the customs body that has 
ordered the customs expert examination, with an indication of the reasons for such extension by the 
term specified in Part 6 of this article.  
8. The procedure for extension th e term for completion of a customs expert examination shall be 
defined by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  G/VAL/N/1/RUS/4  
 
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  9. The customs the body that has ordered a customs expert examinati on shall notify the declarant 
or other persons having powers in respect of the goods about the extension of the term for 
completion of the customs expert examination in the procedure established by the federal executive 
body carrying out the functions of c ontrol and supervision in the sphere of customs affairs.  
10. The term for completion of a customs expert examination shall be suspended if there is a petition 
of a customs expert (of an expert) addressed to the customs the body that has ordered the customs  
expert examination asking for the provision thereto of additional materials, documents, samples 
and/or specimens of the goods, an inquiry in writing of the authorised of customs body (of another 
expert organisation (another expert) addressed to the custom s the body that has ordered the 
customs expert examination asking for clarification of the questions put in the decision ordering the 
customs expert examination, and also in other cases defined by the federal executive body carrying 
out the functions of st ate policy elaboration and normative legal regulation in the sphere of customs 
affairs.  
11. The realisation of customs expert examination shall be suspended by up to 10 working days. 
The procedure for suspension of the term for completion of a customs expe rt examination shall be 
defined by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
12. The procedure for selecting samples and/or specimens of goods for the realisation of a customs 
expert examination shall be defined by the federal executive body carrying out the functions of 
control and supervision in the sphere of customs affairs on the basis of the provisions of Article 393 
of the Code of the Union.  
13. The procedure for the seizure of, the form, format and structure of a report on the seizure for 
the purposes of customs expert examination of customs, transport (carriage), commercial and other 
documents, means of identification of such documents and of goods in the form of an electronic 
document shall be defined by the federal executive body carrying out the functions of control and 
supervision in the sphere of customs affairs.  
14. The form of an opinion of a customs expert (of an expert), the format and structure of an opinion 
of a custom s expert in the form of an electronic document, the procedure for completing an opinion 
of a customs expert (of an expert) shall be defined by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs . 
15. The authorised customs body may carry out another study and tests in the procedure established 
by the legislation of the Russian Federation, and also the study for which the procedure for realisation 
thereof is defined by the federal executive body c arrying out the functions of control and supervision 
in the sphere of customs affairs.  
Article 336 . The Realisation of a Customs Expert Examination by Another  
Expert Organisation (Another Expert)  
1. If a customs expert examination cannot be carried out by  the authorised customs body the 
customs expert examination may be ordered to be done by anther expert organisation (another 
expert).  
2. The ordering of a customs expert examination that is going to be carried out by another expert 
organisation (another ex pert) shall be done on a contractual basis.  
3. If payment is made for the services of another expert organisation (another expert) for the 
completion of a customs expert examination payment for the expenses connected with the 
realisation of the customs exp ert examination by another expert organisation (another expert) shall 
be made with funds of the federal budget.  
4. If a customs expert examination has been ordered in accordance with Paragraph 2 of Item 2 of 
Article 389 of the Code of the Union the expense s incurred in connection with the performance of 
such customs expert examination shall be indemnified with funds of the person in respect of whose 
goods and/or documents the customs expert examination is carried out, if the results of completion 
of the cus toms expert examination have shown a breach of international treaties and acts in the G/VAL/N/1/RUS/4  
 
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  sphere of customs regulation, in the procedure established by the executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs affairs.  
5. When a customs expert examination is ordered by the customs body for being carried out by 
another expert organisation (another expert) such expert organisation (expert) shall provide the 
customs body that has ordered the c ustoms expert examination with documents confirming the 
competence of the expert who is going to carry out the customs expert examination.  
6. The expert of another organisation shall enjoy the rights and execute the duty established by 
Article 394 of the C ode of the Union.  
7. The procedure for ordering a customs expert examination for being carried out by another expert 
organisation (another expert) shall be defined by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs aff airs. 
SECTION VIII ACTIVITIES IN THE SPHERE OF CUSTOMS AFFAIRS. THE AUTHORISED 
ECONOMIC OPERATOR  
Chapter 59. General Provisions on Activities in the Sphere of Customs Affairs  
Article 337 . The Inclusion of Legal Entities in Registers of Customs Carriers, Po ssessors of 
Temporary Storage Warehouses, Possessors of Customs Warehouses and Possessors of Duty -Free 
Shops  
1. Carrying out the customs operations of inclusion of legal entities in registers of the persons 
pursuing activities in the sphere of customs affairs, except for the register of customs 
representatives, shall be done on the terms established by Articles 407 , 412, 417, 427 of the Code 
of the Union and Articles 351, 354, 362, 377 of this Federal Law.  
2. For the purpose of being included in one of the registers of the persons pursuing activities in the 
sphere of customs affairs, save the register of customs rep resentatives, a legal entity (applicant) 
shall file an application for inclusion in the relevant register with the authorised customs body as 
containing the information envisaged by this Federal Law, and file documents confirming such 
information, accordin g to the lists established by respectively by Articles 352, 358, 364 and 379 of 
this Federal Law.  
3. An application for inclusion in the relevant register and the documents confirming the information 
available in the application shall be filed in electroni c form with the use of the Internet as signed 
with the enhanced approved electronic signature of the applicant.  
4. The form of said application, and also the format and structure of such application filed in the 
form of an electronic document shall be defi ned by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs.  
5. The documents mentioned in Part 3 of this article may be filed on a paper medium in the form of 
originals or copies attested by the  person that has filed them, by the authorised bodies which have 
issued such documents, or notarised, if the customs body cannot receive them in the form of an 
electronic document due to the fact that the information systems used by customs bodies of are o ut 
of order due to technical failures, interruption of operation of communications facilities (the Internet) 
or power failure.  
6. For inclusion in the register of the possessors of temporary storage warehouses and the register 
of the possessors of customs warehouses an applicant shall file a separate application in respect of 
each of territorially isolated premises and/or each territorially isolated open -air ground which are 
intended for being used as a temporary storage warehouse and a customs warehouse re spectively.  
7. If several premises are located at one address in one building or structure the applicant shall file 
one application for inclusion in the register of the possessors of temporary storage warehouses and 
the register of the possessors of custom s warehouses.  G/VAL/N/1/RUS/4  
 
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  8. For of inclusion in the register of the possessors of duty -free shops an applicant shall file an 
application in respect of the structures and/or premises (of the part premises) intended for being 
used as the trading floors of a duty -free s hop. 
9. The documents on a paper medium envisaged by Part 2 of this article shall be returned to the 
applicant if he files an application for return of said documents drawn up in an arbitrary form. The 
application for return of said documents shall be file d in the form of a document on a paper medium 
or an electronic document signed with an enhanced approved electronic signature through the 
personal area.  
10. The procedure for return of documents confirming that a security has been provided for execution 
of the duties of a legal entity pursuing activities in the sphere of customs affairs is defined by 
Chapter  10 of this Federal Law.  
11. The customs body shall consider the application for inclusion in a register within 25 working days 
after the date of receip t thereof, or if the application is filed on a paper medium, within 30 working 
days after the date of receipt thereof, except for the cases specified in Parts 14, 15 and 19 of this 
article, and it shall take a decision on inclusion of, or on refusal to inc lude the legal entity in the 
relevant register of persons pursuing activities in the sphere of customs affairs.  
12. Unless in the application for inclusion in a register the applicant has provided information on a 
security for execution of duties of the le gal entity pursuing activities in the sphere of customs affairs, 
given the observance of other conditions for inclusion of a legal entity in the relevant register 
established by the Code of the Union and this Federal Law, the customs body shall take a prel iminary 
decision on observance of these conditions and shall notify the applicant about it within the term set 
in Part 11 of this article.  
13. A security for execution of the duties of the legal entity pursuing activities in the sphere of 
customs affairs s hall be provided in accordance with Chapter 10 of this Federal Law within 10 working 
days after the date of dispatch by the customs body of the notice about the taking of the preliminary 
decision on observance of other conditions for inclusion of the legal  entity in the relevant register.  
14. If a security is provided for execution of the duties of the legal entity pursuing activities in the 
sphere of customs affairs within the term established by Part 13 of this article the customs body 
shall take a decisi on on inclusion of the legal entity in the relevant register within 10 working days 
after the day following the date of acceptance of such security by the customs body in accordance 
with Chapter 10 of this Federal Law.  
15. Unless a security is provided to the customs body within the term established by Part 13 of this 
article for execution of the duties of the legal entity pursuing activities in the sphere of customs 
affairs, the customs body shall take a decision within 10 working days after the date of ex piry of the 
term established by Part 13 of this article on refusal to include in the relevant register.  
16. For the purposes of checking the compliance of the specifically designated and furnished 
structures, premises (part of premises), open -air grounds a nd utility premises (if any) intended for 
being used as a temporary storage warehouse, a customs warehouse or a duty -free shop which have 
been declared as a temporary storage warehouse, a customs warehouse or a duty -free shop with 
the terms and conditions established by in accordance with this Federal Law the customs body shall 
carry out a customs inspection of these premises and/or areas.  
17. The customs body considering an application for inclusion in the relevant register has the right 
to request from th ird persons, and also from state bodies the information and/or documents 
confirming the information that has been provided by the applicant. Within five working days after 
the day following the date of receipt of the inquiry said persons and state bodies s hall provide the 
requested information and/or documents.  
18. An interdepartmental inquiry addressed to state bodies shall be prepared in accordance with the 
provisions of the legislation of the Russian Federation.  
19. In the case envisaged by Part 17 of th is article the term for consideration of the application for 
inclusion in the register shall be extended by the time required for the customs body to send an G/VAL/N/1/RUS/4  
 
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  inquiry and for the persons to provide the requested information and/or of documents by up to 30 
calendar days.  
20. The inclusion of a legal entity in the relevant register of the persons pursuing activities in the 
sphere of customs affairs shall be made formal by a decision of the authorised customs body's official 
in the form of a document on a paper  medium or an electronic document signed with the enhanced 
approved electronic signature of the authorised official, and be confirmed by the issuance of a 
certificate of inclusion in such register (except for the register of customs representatives) drawn up 
in the form of a document on a paper medium or an electronic document signed with the enhanced 
approved electronic signature of the authorised official, with the use of the Internet.  
21. A decision on inclusion of a legal entity in the relevant register  of the persons pursuing activities 
in the sphere of customs affairs shall be sent to the applicant in the form of a document on a paper 
medium or an electronic document signed with the enhanced approved electronic signature of the 
authorised official thro ugh the personal area within three working days after the date of such 
decision.  
22. The customs body shall take a decision on refusal to include the persons pursuing activities in 
the sphere of customs affairs in the relevant register within a term not ex ceeding the term specified 
in Part 11 of this article, if:  
1)  the documents envisaged by Parts 2 -8 of this article are not provided;  
2)  the conditions for inclusion in the relevant register envisaged by the Code of the Union and 
this Federal Law are not observed;  
3)  the information in the filed documents does not match with the information available in the 
application for inclusion in the relevant register.  
23. A decision on refusal to include in the relevant register the persons pursuing activities in the 
sphere of customs affairs shall be sent to the applicant in the form of a document on a paper medium 
or an electronic document signed with the enhanced approv ed electronic signature of the authorised 
official with the use of the Internet within three working days after the date of such decision.  
24. The procedure for the customs bodies to commit the actions of inclusion of legal entities in 
registers of customs  carriers, the possessors of temporary storage warehouses, the possessors of 
customs warehouses, the possessors of duty -free shops, of removal thereof from those registers, of 
the making of amendments to such registers, the form, type, format and structure  of certificates of 
inclusion in the register of the possessors of temporary storage warehouses, register of the 
possessors of customs warehouses, register of the possessors of duty -free shops and the procedure 
for filling them in shall be defined by the f ederal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs.  
25. In accordance with Item 2 of Article 406 of the Code of the Union the form of a certificate of 
inclusion in the register of customs carriers s hall be defined by the Commission.  
26. Information on the provision of the state services of keeping the registers of customs carriers, 
the possessors of temporary storage warehouses, the possessors of customs warehouses and the 
possessors of duty -free sho ps in electronic form shall be reflected in the personal area.  
Article 338 . Amending the Information Available in Registers of Customs Carriers, the Possessors 
of Temporary Storage Warehouses, the Possessors of Customs Warehouses and the Possessors of 
Duty-Free Shops  
1. If a change takes place in the information available in the register of the persons pursuing 
activities in the sphere of customs affairs, except for the register of customs representatives, the 
legal entity included in one of such registers (its successor in the event of transformation of the legal 
entity) shall inform the customs body about the change within five working days after the date of 
onset of the events which have caused the change in the relevant information, or from the day on 
which the person learned about the onset thereof, and shall file an application for making 
amendments to the relevant register of the persons pursuing activities in the sphere of customs 
affairs, and the documents which have been amended or whereby the chang e in the information is 
acknowledged.  G/VAL/N/1/RUS/4  
 
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  2. The application for making amendments and the documents mentioned in Part 1 of this article 
shall be filed in the form of an electronic document signed with the enhanced approved electronic 
signature of the applican t, through the personal area.  
3. Said documents may be submitted on a paper medium in the form of originals or copies attested 
by the person that has filed them, by the authorised bodies which have issued such documents, or 
notarised, if the customs body c annot receive them in electronic form because the information 
systems used by the customs bodies are out of order due to technical failure, interruption in the 
operation of communications facilities (the Internet) or power failure.  
4. The format and struct ure of such application filed in the form of an electronic document shall be 
defined by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
5. Within 15 working days after the day following the  date of receipt of the application specified in 
Part 1 of this article the customs body shall check the compliance of the newly provided information 
with the terms established by for inclusion in the relevant register of the persons pursuing activities 
in the sphere of customs affairs, and shall take a decision on making amendments to said register 
or about refusal to make amendments.  
6. A decision on making amendments to the relevant register of the persons pursuing activities in 
the sphere of customs aff airs shall be sent to the applicant in the form of a document on a paper 
medium or an electronic document signed with the enhanced approved electronic signature of the 
authorised official through the personal area within three working days after the date o f such 
decision.  
7. If a change takes place in the information provided in a certificate of inclusion of persons in the 
relevant register, except for the register of customs representatives, the customs body shall issue a 
new certificate of inclusion in th e relevant register.  
8. If the applicant has defaulted on provision of documents confirming declared information together 
with the application for making amendments to the relevant register, or if the information in the 
documents filed does not match the i nformation available in the application for making amendments 
to the relevant register, or the legal entity has not observed the terms established by for inclusion 
in the relevant register then within the term established by Part 5 of this article the cust oms body 
shall take a decision on refusal to make amendments to the relevant register.  
9. If documents have not been submitted by the legal entity but the information from these 
documents is held by state bodies the customs body considering the application  for making 
amendments to the relevant register has the right to request from the state bodies the documents 
confirming the information provided by the applicant. Within five working days after the day following 
the date of receipt of the request said stat e bodies shall provide the requested documents.  
10. In the case envisaged by Part 9 of this article the term for consideration of the application for 
making amendments to the register shall be increased by the time required for the customs body to 
send the  request and for the provision of the documents requested. In this case, the total term for 
consideration of the application for making amendments to the register shall not exceed 20 working 
days after the date of receipt of such application.  
Article 339 . Removing a Legal Entity from Registers of Customs Carriers, the Possessors of 
Temporary Storage Warehouses, the Possessors of Customs Warehouses and the Possessors of 
Duty-Free Shops  
1. A legal entity is subject to removal from the relevant register of the  persons pursuing activities in 
the sphere of customs affairs, except for the register of customs representatives, on the grounds 
envisaged by respectively Articles 408, 413, 418 and 428 of the Code of the Union, Articles 353 and 
363 of this Federal Law. T he re-organisation of a legal entity that has been included in the relevant 
register of the persons pursuing activities in the sphere of customs affairs in the form of 
transformation shall not serve as ground for removal of such legal entity from the given  register.  G/VAL/N/1/RUS/4  
 
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  2. A decision on removal of a legal entity from the relevant register of the persons pursuing activities 
in the sphere of customs affairs shall be made formal by the customs body that has taken the 
decision on inclusion of the legal entity in su ch register, in the form of an electronic document signed 
with the enhanced approved electronic signature of the authorised official, and be sent by the 
customs body to the legal entity in respect of which such decision is taken, in the form of an 
electron ic document signed with the enhanced approved electronic signature of the authorised 
official, through the personal area with a substantiated ground for such decision before or on the 
working day following the date on which it is taken.  
3. A decision on re moval of a legal entity from the relevant register of the persons pursuing activities 
in the sphere of customs affairs, except for the register of customs representatives, shall enter into 
force in the event of:  
1)  non-observance of the terms established by the Code of the Union for inclusion of a legal 
entity in the relevant register of the persons pursuing activities in the sphere of customs affairs 
(except for the case specified in Item 2 of this part), upon the expiry of 15 working days after 
the date of such decision;  
2)  non-observance of the terms for inclusion of a legal entity in the register of customs carriers 
established by Subitem 2 of Item 1 of Article 407 of the Code of the Union, upon the expiry 
of one working day after the day following the  date of such decision;  
3)  failure by the customs carrier, the possessor of a temporary storage warehouse, the possessor 
of a customs warehouse or the possessor of a duty -free shop to execute the duties specified 
respectively in Paragraphs 2 -6 of Articles  409, 414, 419 and 429 of the Code of the Union, 
upon the expiry of 15 working days after the date of such decision;  
4)  filing of an application of the legal entity for removal thereof form the register, upon the expiry 
of 10 working days after the day fo llowing the date of receipt of said application by the customs 
body.  
4. In other cases a decision on removal of a legal entity from the relevant register of the persons 
pursuing activities in the sphere of customs affairs, except for the register of customs 
representatives, shall enter into force upon the expiry of 10 working  days after the date of such 
decision.  
5. A subsequent application for inclusion in the relevant register of the persons pursuing activities 
in the sphere of customs affairs may be filed after the elimination of the causes which have served 
as ground for r emoval of the legal entity from the relevant register.  
6. The possessor of a temporary storage warehouse, the possessor of a customs warehouse and a 
customs carrier shall inform the persons which have put goods in the temporary storage warehouse 
or the cus toms warehouse or which have transferred the goods which are under customs control for 
carriage, and also the customs body that has issued a certificate of inclusion of a legal entity in the 
relevant register of the persons pursuing activities in the spher e of customs affairs about the intent 
to terminate their activities one month prior to the date of filing of an application for removal from 
the relevant register. Within said term the putting of goods in the temporary storage warehouse or 
the customs ware house or the acceptance of the goods which are under customs control for carriage 
is prohibited.  
7. If removed from the relevant register of the persons pursuing activities in the sphere of customs 
affairs on other grounds a customs carrier, the possessor of a temporary storage warehouse and the 
possessor of a customs warehouse shall notify about it the persons to which they provide services 
within five working days after the date of the customs body's decision on removal from the relevant 
register.  
8. The removal of a legal entity from the relevant register of the persons pursuing activities in the 
sphere of customs affairs shall not relieve that person (its successor) from the duty to complete the 
customs operations of carrying or storing the goods which a re under customs control or to commit 
other actions for the commission of which the duty had come into being before the removal of the 
legal entity from the relevant register, in accordance with the procedure established by the Code of 
the Union and this F ederal Law.  G/VAL/N/1/RUS/4  
 
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  9. The putting of goods in a temporary storage warehouse and a customs warehouse is prohibited 
after the date of the customs body's decision specified in Part 2 of this article.  
10. In the event of entry into force of a customs body's decision on removal of the possessor of a 
temporary storage warehouse or the possessor of a customs warehouse from the relevant register 
of the persons pursuing activities in the sphere of customs affairs the goods which are in the 
temporary storage warehouse or th e customs warehouse shall be put at the expense of the possessor 
of the temporary storage warehouse or the possessor of the customs warehouse in another 
temporary storage warehouse or another customs warehouse within two months after the day 
following the date of entry into force of said decision.  
11. From the date of entry into force of the customs body's decision on removal of a legal entity 
from the register of the possessors of duty -free shops the operation of the duty -free shop shall be 
terminated.  
12. From the date of entry into force of a decision on removal of the possessor of a duty -free shop 
from the register of the possessors of duty -free shops the goods placed under the customs procedure 
of duty -free trade shall be considered for customs purposes  as goods in temporary storage. The sale 
of such goods, and also the putting of other goods in the duty -free shop are prohibited.  
13. If a legal entity is removed from the relevant register of the persons pursuing activities in the 
sphere of customs affair s the refund (termination of effect) of the security for execution of the duties 
of the legal entity pursuing activities in the sphere of customs affairs that has been provided by that 
person at inclusion thereof in such register shall be effectuated in ac cordance with Chapters 10 and 
11 of this Federal Law.  
Article 340 . Procedure for Keeping the Registers of Customs Carriers, the Possessors of Temporary 
Storage Warehouses, the Possessors of Customs Warehouses and the Possessors of Duty -Free 
Shops  
1. The fe deral executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall keep registers of customs carriers, the possessors of temporary storage 
warehouses, the possessors of customs warehouses and the possessors of  duty-free shops.  
2. The registers of customs carriers, the possessors of temporary storage warehouses, the 
possessors of customs warehouses and the possessors of duty -free shops shall be kept in electronic 
form according to the forms defined by the federal executive body car rying out the functions of 
control and supervision in the sphere of customs affairs.  
3. The registers mentioned in Part 2 of this article shall be compiled on the basis of the decisions 
taken by authorised customs bodies on inclusion of legal entities in t he relevant registers of the 
persons pursuing activities in the sphere of customs affairs, on removal of legal entities from such 
registers, and on making amendments to these registers. Changes in the electronic forms of the 
registers specified in Part 2 o f this article shall be made within three working days after the date of 
adoption of the relevant decision by the authorised customs body.  
4. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall ensure the regular, at least once a month, posting of the registers specified in 
Part 2 of this article on its official website on the Internet.  
Article 341 . Record -Keeping and Reporting by Customs Carriers, the Possessors of Temporary 
Storage Wareho uses, the Possessors of Customs Warehouses and the Possessors of Duty -Free 
Shops  
1. The keeping record of goods and economic transactions with these goods by a customs carrier, 
the possessor of a temporary storage warehouse, the possessor of a customs ware house and the 
possessor of a duty -free shop shall be effectuated in accordance with the provisions of the legislation 
of the Russian Federation on bookkeeping and the legislation of the Russian Federation on taxes and 
fees as well as this Federal Law.  G/VAL/N/1/RUS/4  
 
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  2. The forms of, and the procedure for provision of reports by the persons specified in Part 1 of this 
article shall be established by in accordance with Article 13 of this Federal Law.  
Chapter 60. The Customs Representative  
Article 342 . The Inclusion of Legal  Entities in the Register of Customs Representatives  
1. The inclusion of legal entities in the register of customs representatives shall be done on the terms 
established by Article 402 of the Code of the Union and Article 347 of this Federal Law.  
2. For of  inclusion in the register of customs representatives a legal entity (applicant) shall file with 
the federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs (hereinafter referred to in this chapter as a  customs body) an application for inclusion 
in the register of customs representatives as containing the information envisaged by this Federal 
Law, and shall provide the document established by Subitem 1 of Item 1 of Article 402 of the Code 
of the Union (h ereinafter referred to as a contract of insurance).  
3. A security for execution of the duties of the legal entity pursuing activities in the sphere of customs 
affairs shall be provided in the procedure established by Chapter 10 of this Federal Law.  
4. The application for inclusion in the register of customs representatives and the contract of 
insurance shall be filed in electronic form signed with the enhanced approved electronic signature of 
the applicant through the personal area or with the use of the fe deral state information system "The 
Integrated Portal for State and Municipal Services (Functions)".  
5. The form, format and structure of an application for inclusion in the register of customs 
representatives shall be established by the federal executive body carrying out the functions of 
control and supervision in the sphere of customs affairs.  
6. The application for inclusion in the register of customs representatives and the contract of 
insurance may be filed on a paper medium if the customs body cannot  receive them in electronic 
form in connection with the fact that the information systems used by the customs bodies are out 
of order due to technical failures, interruption in the operation of communications facilities 
(telecommunication networks and the Internet) or power failure. The application on a paper medium 
shall be signed by the head of the legal entity and attested with the seal of the organisation (if any), 
and the contract of insurance on a paper medium shall be attested by the applicant, the i nsurance 
institution or notarised.  
7. The contract of insurance on a paper medium shall be returned to the applicant if he files an 
application for return of the contract of insurance drawn up in an arbitrary form. The application for 
return of the contract of insurance shall be filed in the form of a document on a paper medium or 
an electronic document signed with an enhanced approved electronic signature through the personal 
area. 
8. The authorised customs body's official shall consider the application for inclusion in the register 
of custom s representatives filed by the legal entity in the form of an electronic document within 15 
working days after the date of receipt thereof, and if the application is filed on a paper medium, 
within 20 working days after the date of receipt thereof, except for the cases specified in Parts 11, 
12 and 16 of this article.  
9. If in the application for inclusion in the register of customs representatives the applicant did not 
provide information about a security for execution of the duties of the legal entity pur suing activities 
in the sphere of customs affairs, given the observance of other terms for inclusion of a legal entity 
in the register of customs representatives established by the Code of the Union and this Federal 
Law, the authorised customs body's offic ial shall take a preliminary decision on the observance of 
these terms.  
10. Within the term specified in Part 8 of this article the authorised customs body's official shall 
notify the applicant about the taking of the preliminary decision on the observance  of other terms 
for inclusion in the register of customs representatives in the form of an electronic document signed 
with the enhanced approved electronic signature of the customs body's authorised official through G/VAL/N/1/RUS/4  
 
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  the personal area or with the use of the  federal state information system "The Integrated Portal for 
State and Municipal Services (Functions)" or on a paper medium within three working days after the 
date of such decision.  
11. A security for execution of the duties of the legal entity pursuing a ctivities in the sphere of 
customs affairs shall be provided in the procedure established by Chapter 10 of this Federal Law 
within 10 working days after the date of dispatch by the authorised customs body's official of a 
notice about the taking of the prel iminary decision on the observance of other terms for inclusion of 
a legal entity in the register of customs representatives.  
12. If a security is provided for execution of the duties of the legal entity pursuing activities in the 
sphere of customs affairs  within the term established by Part 11 of this article the authorised customs 
body's official shall take a decision on inclusion of the legal entity in the register of customs 
representatives within five working days after the day following the date accep tance of such security 
by the customs body, in the procedure established by Chapter 10 of this Federal Law.  
13. Unless a security is provided to the customs body within the term established by Part 11 of this 
article for execution of the duties of the lega l entity pursuing activities in the sphere of customs 
affairs, the customs body within five working days after the date of expiry of the term established 
by Part 11 of this article shall take a decision on refusal to include in the register of customs 
representatives.  
14. The authorised customs body's official who considers an application for inclusion in the register 
of customs representatives has the right to request from third persons, and also from state bodies 
the documents and/or information confirmin g the information that has been provided by the 
applicant. Within five working days after the day following the date of receipt of the request said 
persons and state bodies shall provide the requested documents and/or information.  
15. An interdepartmental inquiry addressed to state bodies shall be prepared in accordance with the 
provisions of the legislation of the Russian Federation.  
16. In the case envisaged by Part 14 of this article the term for consideration of the application for 
inclusion in the regi ster of customs representatives shall be extended by the term required for the 
customs body to send an inquiry and for the persons to provide the documents and/or information, 
but in any case by up to 30 days.  
17. A decision on inclusion of a legal entity in the register of customs representatives shall be taken 
by the authorised customs body's official by means of entering relevant information in the unified 
automated information system of the customs bodies.  
18. A notice about the inclusion of the legal entity in the register of customs representatives shall 
be sent to the applicant in the form of an electronic document signed with the enhanced approved 
electronic signature of the customs body's authorised offici al through the personal area or with the 
use of the federal state information system "The Integrated Portal for State and Municipal Services 
(Functions)" or on a paper medium within three working days after the date of such decision.  
19. The authorised cus toms body's official shall take a decision on refusal to include in the register 
of customs representatives within a term not exceeding the term specified in Part 8 of this article if:  
1)  the terms for inclusion in the register of customs representatives envisaged by the Code of 
the Union and this Federal Law are not observed;  
2)  the information in submitted documents does not match the information available in the 
application for inclusion in the register of customs representatives, and also to the infor mation 
received within the framework of the interdepartmental enquiry;  
3)  the applicant has the founders (stockholders) which have been or are founders (stockholders) 
of another legal entity having an non -discharged duty to pay customs payments, safeguard , 
anti-dumping and countervailing duties, penalties or interest;  
4)  the applicant has among its founders (stockholders) a person which has been or is the person 
entitled to act without a power of attorney on behalf of another legal entity having an non -
discharged duty to pay customs payments, safeguard, anti -dumping and countervailing 
duties, penalties or interest;  G/VAL/N/1/RUS/4  
 
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  5)  the person having the right to act without a power of attorney on behalf of the applicant has 
been or is a person entitled to act without a  power of attorney on behalf of another legal entity 
having an non -discharged duty to pay customs payments, safeguard, anti -dumping and 
countervailing duties, penalties or interest;  
6)  the person having the right to act without a power of attorney on beha lf of the applicant has 
been or is a founder (stockholder) of another legal entity having an non -discharged duty to 
pay customs payments, safeguard, anti -dumping and countervailing duties, penalties or 
interest.  
20. A decision on refusal to include in the register of customs representatives shall be sent to the 
applicant in the form of an electronic document signed with the enhanced approved electronic 
signature of the authorised official through the personal area or with the use of the federal state 
inform ation system "The Integrated Portal for State and Municipal Services (Functions)" or on a 
paper medium within three working days after the date of such decision.  
21. The applicant has the right to file again with the customs body an application for inclusi on in the 
register of customs representatives if the causes for refusal to include the register of customs 
representatives established by Part 19 of this article have been eliminated.  
22. The procedure for of inclusion of legal entities in the register of customs representatives, the 
procedure for removing them from the given register on the grounds established by Subitem 3 of 
Item 1 of Article 403 of the Code of the Union, the procedure for making amendments to such 
register shall be defined by the federal  executive body carrying out the functions of state policy 
elaboration and normative legal regulation in the sphere of customs affairs.  
23. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs may establish a simplified procedure and a shorter 
term for inclusion of legal entities in the register of customs representatives in respect of the legal 
entities which have been earlier removed from this register on the grou nds envisaged by Subitem 2 
of Item 1 of Article 403 of the Code of the Union in cases when the duty to pay customs duties, 
taxes, safeguard, anti -dumping and countervailing duties is executed before the customs bodies 
take measures for collection of the cu stoms duties, taxes, safeguard, anti -dumping and 
countervailing duties, if the application for inclusion in the register is filed with the customs body 
within 40 calendar days after the date of removal of said person from the register of customs 
representa tives.  
24. Information on the customs representatives in electronic form shall be posted in the personal 
area. 
Article 343 . Amending Information Contained in the Register of Customs Representatives  
1. If a change takes place in the information contained in the register of customs representatives, 
the legal entity included in such register (its successor if the legal entity has been transformed) shall 
file an application with the customs body for making  amendments to the register of customs 
representatives, with an indication of the details which are subject to modification, within five 
working days after the date of onset of the events which have caused the changes in the relevant 
information, or from t he day on which the person learned about the onset thereof.  
2. The application for making amendments to the register of customs representatives shall be filed 
in the form of an electronic document signed with the enhanced approved electronic signature of 
the applicant through the personal area or with the use of the federal state information system "The 
Integrated Portal for State and Municipal Services (Functions)" - containing the information subject 
to modification.  
3. The application for making amendmen ts to the register of customs representatives may be filed 
on a paper medium. The application on a paper medium shall be signed by the head of the legal 
entity and be attested with the seal (if any) of the organisation.  
4. The form, format and structure of  an application for making amendments to the register of 
customs representatives shall be established by the federal executive body carrying out the functions 
of control and supervision in the sphere of customs affairs.  G/VAL/N/1/RUS/4  
 
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  5. The authorised customs body's off icial shall consider the application for making amendments to 
the register of customs representatives filed by the customs representative in the form of an 
electronic document, and verify the compliance of the newly provided information with the terms 
established by for inclusion in the register of customs representatives, within 15 working days after 
the date of receipt thereof, or if the application is filed on a paper medium, within 20 working days 
after the day following the date of receipt of the appli cation.  
6. A decision on making amendments to the register of customs representatives in respect of the 
information that has to be provided in the register shall be taken by the authorised customs body's 
official by means of entering relevant information i n the unified automated information system of 
the customs bodies. A notice about the making of amendments to the register of customs 
representatives shall be sent to the applicant in the form of an electronic document signed with the 
enhanced approved elec tronic signature of the authorised official through the personal area or with 
the use of the federal state information system "The Integrated Portal for State and Municipal 
Services (Functions)" or on a paper medium within three working days after the date  of such 
decision.  
7. If the information provided by the customs representative in the application for making 
amendments to the register of customs representatives does not match the information received on 
an interdepartmental inquiry, or the information available in the databases of the customs bodies, 
or if the legal entity has not observed the terms established by for inclusion in the register of customs 
representatives then within the term specified in Part 5 of this article the authorised customs body 's 
official shall take a decision on refusal to make amendments to the register of customs 
representatives in respect of the information that has to be provided in the register.  
8. The authorised customs body's official considering the application for maki ng amendments to the 
register of customs representatives has the right to request from third persons, and also from state 
bodies the documents and/or information confirming the information that has been provided by the 
applicant. Within five working days a fter the day following the date of receipt of the request said 
person and state bodies shall provide the requested information and/or documents.  
9. In the case envisaged by Part 8 of this article the term for consideration of the application for 
making ame ndments to the register of customs representatives shall be extended by the term 
required for the customs body to send inquiry and for the persons to provide the requested 
documents and/or information. In this case, the total term for consideration of the application for 
making amendments to the register of customs representatives shall not exceed 30 working days 
after the date of receipt of such application.  
Article 344 . Removing a Legal Entity from the Register of Customs Representatives  
1. A legal entity  is subject to removal from the register of customs representatives on the grounds 
envisaged by Article 403 of the Code of the Union.  
2. The procedure for the customs body's actions of removing from the register of customs 
representatives on the grounds es tablished by Article 403 of the Code of the Union, except for 
Subitem 3 of Item 1 of Article 403 of the Code of the Union, shall be defined by the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs . 
3. The re -organisation of a legal entity that has been included in the register of customs 
representatives in the form of transformation, and also the re -organisation of a legal entity that has 
been included in the register of customs representatives tha t does not ensue the termination of the 
legal entity's activities shall not serve as ground for removal of such legal entity from the given 
register.  
4. The application for voluntary removal from the register of customs representatives shall be filed 
by the applicant in the form of an electronic document signed with the enhanced approved electronic 
signature of the applicant through the personal area or with the use of the federal state information 
system "The Integrated Portal for State and Municipal Servi ces (Functions)".  
5. The application for voluntary removal from the register of customs representatives may be filed 
on a paper medium if the customs body cannot receive it in the form of an electronic document in G/VAL/N/1/RUS/4  
 
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  connection with the fact that the informat ion systems used by the customs bodies are out of order 
due to technical failures, interruption in the operation of communications facilities 
(telecommunication networks and the Internet) or power failure.  
6. The application for voluntary removal from the register of customs representatives shall be drawn 
up in an arbitrary form.  
7. If a legal entity files an application for voluntary removal from the register of customs 
representatives while having the non -discharged or improperly discharged duty specified  in 
Subitem  4 of Item 1 of Article 405 of the Code of the Union the authorised customs body's official 
shall refuse to remove the customs representative from the relevant register on its request.  
8. A decision on removal of the legal entity from the regist er of customs representatives shall be 
taken by the authorised customs body's official by means of entering relevant information in the 
unified automated information system of the customs bodies.  
9. A notice about the removal of a legal entity from the reg ister of customs representatives shall be 
sent for the legal entity in respect of which such decision is taken, in the form of an electronic 
document signed with the enhanced approved electronic signature of the authorised official through 
the personal are a or with the use of the federal state information system "The Integrated Portal for 
State and Municipal Services (Functions)" or on a paper medium with a substantiated ground for the 
taking of such decision before or on the working day following the date of adoption thereof.  
10. The authorised customs body's official shall take a decision on removal of the legal entity:  
1)  within three working days after the date of default on execution of the duties envisaged by 
Subitem 1 of Item 1 of Article 403 of the Code of the Union (except for default on execution 
of the duty to observe the term for inclusion in the register of customs representatives 
established by Subitem 2 of Item 1 of Article 402 of the Code of the Union) and Subitem 2 of 
Item 1 of Article 403 o f the Code of the Union;  
2)  within one working day after the date of default on execution of the duty to observe the term 
for inclusion in the register of customs representatives established by Subitem 2 of Item 1 of 
Article 402 of the Code of the Union;  
3)  within one working day after the date on which the customs body received the notice on the 
onset of the events envisaged by Subitems 4 and 5 of Item 1 of Article 403 of the Code of the 
Union;  
4)  within three working days after the date of the customs body's receiving the application for 
removal from the register of customs representatives envisaged by Subitem 3 of Item 1 of 
Article 403 of the Code of the Union.  
11. A decision on removal from the register of customs representatives is subject to cancell ation:  
1)  within seven working days after the date of the decision on removal - if within said term the 
legal entity eliminated the grounds for removal from the register envisaged by Subitem 1 of 
Item 1 of Article 403 of the Code of the Union (except for default on execution of the duty to 
observe the term for inclusion in the register of customs representatives established by 
Subitem 2 of Item 1 of Article 402 of the Code of the Union);  
2)  within one working day after the day following the date of adopti on of the decision on removal 
- if within said term the legal entity executed the duty to observe the terms for inclusion in 
the register of customs representatives established by Subitem 2 of Item 1 of Article 402 of 
the Code of the Union.  
12. If a legal entity has been removed from the register of customs representatives such legal entity 
has the right to file a new application with the customs body for inclusion in the register of customs 
representatives in the procedure established by the Code of the Un ion and this Federal Law.  
13. A customs representative shall notify the persons on whose instructions he carries out customs 
operations about the filing of an application for his being removed from the register of customs 
representatives 15 working days pr ior to the filing of such application. Within said term the customs 
representative is prohibited to conclude contracts with declarants or other persons concerned.  G/VAL/N/1/RUS/4  
 
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  14. If customs representatives get removed from the register of customs representatives on ot her 
grounds the customs representative shall notify about it the persons on whose instructions he carries 
out customs operations within five working days after the date of dispatch of a notice of removal 
from the register of customs representatives.  
15. The removal of a legal entity from the register of customs representatives shall not relieve that 
person (the successor thereof) from committing the actions for which the duty to commit them had 
come into being before the removal of the legal entity from the  register of customs representatives, 
in accordance with the procedure established by the Code of the Union and this Federal Law.  
16. If a legal entity is removed from the register of customs representatives the refund of the security 
for execution of the duties of the legal entity pursuing activities in the sphere of customs affairs that 
has been provided by that person at inclusion th ereof in such register shall be effectuated in 
accordance with Chapters 10 and 11 of this Federal Law.  
Article 345 . Procedure for Keeping the Register of Customs Representatives  
1. The register of customs representatives shall be kept by the federal execut ive body carrying out 
the functions of control and supervision in the sphere of customs affairs.  
2. The register of customs representatives shall be kept in electronic form in the form defined by 
the federal executive body carrying out the functions of con trol and supervision in the sphere of 
customs affairs.  
3. The register of customs representatives shall be compiled on the basis of the decisions taken by 
the authorised official of a customs body on inclusion of legal entities in the register of customs 
representatives, on removal of legal entities from such register, and on making amendments to the 
register of customs representatives. Changes in the electronic form of the register of customs 
representatives shall be made automatically when the relevant de cision is taken.  
4. The federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall ensure the regular, at least once a month, posting of the register of customs 
representatives on its official websit e on the Internet.  
Article 346 . The Customs Representative  
1. The customs representative is a Russian legal entity that has been included in the register of 
customs representatives.  
2. The customs representative has the right to limit the sphere of his act ivity by the realisation of 
customs operations in respect of certain categories of goods, realisation of customs operations in 
respect of the goods which are exempt from export customs duties and which are placed under the 
customs procedure of export, and/ or realisation of customs operations in a certain operating area of 
a customs body.  
3. In accordance with Item 2 of Article 401 of the Code of the Union the relations of the customs 
representative with declarants or other persons concerned shall be based o n a contract. For the 
provision of the services of carrying out customs operations for the placement of goods under a 
customs procedure a contract shall be concluded directly between the customs representative and 
a declarant or a forwarder if under a forw arding contract the declarant has instructed the forwarder 
to conclude a contract with the customs representative.  
4. The customs representative's refusal to conclude a contract with the person represented by him, 
given his ability to provide a service or carry out a work, is prohibited, except for cases when the 
implementation of such contract is going beyond the sphere of activity limited by the customs 
representative in accordance with Part 2 of this article, and also if the customs representative has 
sufficient grounds to believe that the action (omission) of the declarant or other person concerned 
are unlawful and ensure criminal or administrative liability in the sphere of customs affairs. 
The customs representative does not have the right give prefere nce to one person over another one 
in respect of conclusion of a contract, except for the grant of privileges in respect of the price and 
other contractual terms to certain categories of represented persons.  G/VAL/N/1/RUS/4  
 
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  5. The customs representative may pay customs du ties, taxes, safeguard, anti -dumping and 
countervailing duties, interest, penalties, customs fees, if the content of the customs procedure 
defined when the goods were being declared implies the payment thereof, and the terms of the 
contract concluded betwe en the declarant and the customs representative envisage the payment of 
the customs duties, taxes, safeguard, anti -dumping and countervailing duties, interest, penalties, 
customs fees by the customs representative.  
6. The customs representative may pay cus toms duties and taxes and customs fees in respect of 
the goods imported for personal use, except for vehicles for personal use, if the terms of the contract 
concluded between the declarant and the customs representative envisage the payment of the 
customs duties and taxes and customs fees by the customs representative.  
7. In the event of realisation of customs operations by the customs representative on behalf of the 
declarant the customs representative shall bear the solidary duty together with such declar ant to 
pay customs duties, taxes, safeguard, anti -dumping and countervailing duties, interest, penalties 
and customs fees in the full amount of the duty - subject to execution - to make customs payments, 
except for the cases specified in Item 5 of Article 405 of the Code of the Union, and also when the 
execution of such duty is connected with the use at the filing of a declaration concerning the goods 
of counterfeit documents, the documents received illegally, the documents having no legal effect, 
and on th e condition that the customs representative has proven that he did not know and had not 
to know about the illegal nature of the movement of the goods across the customs border of the 
Union, which is established by a court decision or a customs body's decis ion. 
8. If decision of a higher customs body or a court has established by that the declarant did not have 
the duty to pay customs duties, taxes, safeguard, anti -dumping and countervailing duties, interest, 
penalties or customs fees the relevant duty of th e customs representative to pay customs duties, 
taxes, safeguard, anti -dumping and countervailing duties, interest, penalties or customs fees shall 
be terminated.  
Article 347 . Terms for Inclusion of a Legal Entity into the Register of Customs Representatives  
1. The terms for inclusion of a legal entity in the register of customs representatives are established 
by Article 402 of the Code of the Union.  
2. The amount of the insurance coverage within which the insurer undertakes upon the onset of 
each insured accident to indemnify the harm to the persons whose property interests it has been 
inflicted in accordance with the contract of insurance of the risk of civil liability presented for the 
purposes of observing the terms for inclusion in the regi ster established by Subitem 1 of Item 1 of 
Article 402 of the Code of the Union shall not be less than 20,000,000 roubles. The amount of 
insurance indemnity shall be defined in the amount of the harm inflicted but within the insurance 
coverage.  
3. The amou nt of a security for execution of the duties of the legal entity pursuing activities in the 
sphere of customs affairs for a customs representative whose sphere of activity is limited to the 
realisation of customs operations in respect of the goods which ar e exempt from export customs 
duties and which are placed under the customs procedure of export is 5,000,000 roubles.  
4. Other terms for inclusion of a legal entity in the register of customs representatives are as follows:  
1)  the legal entity which is not : 
a)  a state enterprise;  
b)  the organisation or state unitary enterprise specified in Part 1 of Article 274 of this 
Federal Law;  
c)  the organisation whose stockholder (member) is directly or indirectly the organisation 
or a state unitary enterprise ment ioned in Part 1 of Article 274 of this Federal Law;  
2)  the legal entity does not have one or more judgements - which have become final and have 
not been implemented within the established by term - in cases of the administrative offences 
for which liabili ty is envisaged by Article 16.2 of the Code of Administrative Offences of the 
Russian Federation.  G/VAL/N/1/RUS/4  
 
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  5. A legal entity planning to pursue activity in the capacity of customs representative shall be 
registered in the personal area.  
Article 348 . The Duties of a  Customs Representative  
1. The duties of a customs representative are established by in Article 405 of the Code of the Union.  
2. A legal entity that has been included in the register of customs representatives shall post on its 
official website on the Inte rnet up -to-date information on the cost of its services in the pursuance of 
its activity in the sphere of customs affairs.  
3. A legal entity that has been included in the register of customs representatives shall inform the 
federal executive body carrying out the functions of control and supervision in the sphere of customs 
affairs about the publication of the cost of its services by means of filing reports in accordance with 
Article 13 of this Federal Law.  
4. A legal entity that has limited the sphere of i ts activity in accordance with Part 2 of Article 346 of 
this Federal Law shall observe these limitations on its activity.  
Article 349 . The Application for Inclusion into the Register of Customs Representatives  
The application for inclusion in the register of customs representatives shall comprise the following:  
1)  the applicant's request for being included in the register of customs representatives;  
2)  information on the name, organisational legal form, location (postal address and other contact 
informati on), a list of the detached structural units through which the applicant is going to 
pursue his activity as customs representative, with an indication of their whereabouts;  
3)  the basic state registration number (OGRN);  
4)  the taxpayer identification number (INN);  
5)  the reason -for-registration -for-taxation -purposes code (KPP);  
6)  the reason -for-registration -for-taxation -purposes code (KPP) of the detached unit;  
7)  information on the founders (stockholders) of the legal entity;  
8)  information on th e limitation of the sphere of his activity to the realisation of customs 
operations in respect of certain categories of goods, realisation of customs operations in 
respect of the goods which are exempt from export customs duties and which are placed under 
the customs procedure of export, or realisation of customs operations in a certain operating 
area of a customs body or the pursuance of his activity without such limitation;  
9)  information about a security for execution of the duties of the legal entity p ursuing activities 
in the sphere of customs affairs, if such security is provided before or simultaneously with the 
filing of the application for inclusion in the register of customs representatives;  
10)  information on the contract(s) of insurance of the risk of the applicant's civil liability;  
11)  information on the head of the legal entity.  
Chapter 61. The Customs Carrier  
Article 350 . The Customs Carrier  
1. The customs carrier shall execute the duties envisaged by Article 409 of the Code of the Union.  
2. The relations of the customs carrier with the consignors of goods or forwarders shall be realised 
under a contract. The customs carrier's refusal to conclude a contract when such customs carrier 
has the possibility of carrying goods is prohibited, excep t for cases when there are sufficient grounds 
to believe that an action (omission) of the consignor of goods or of the forwarder are unlawful and 
can ensue a criminal or administrative liability in the sphere of customs affairs. The customs carrier 
does no t have the right to give preference to one person over another one in respect of conclusion 
of a contract, except for the grant of privileges in respect of the price and other contractual terms 
to certain categories of represented persons.  
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  Article 351 . Terms for Inclusion of a Legal Entity into the Register of Customs Carriers  
1. The terms for inclusion of a legal entity in the register of customs carriers are established by 
Article 407 of the Code of the Union.  
2. The additional term for inclusion of a l egal entity in the register of customs carriers is the lack of 
facts of being held accountable on administrative lines within one year prior to the date of the 
application to the customs body for the administrative offences in the sphere of customs affairs  
envisaged by Articles 16.1, 16.3, 16.5, 16.6, 16.9, 16.10, 16.11, 16.13, 16.14 and 16.15, Parts 2 
and 3 of Article 16.23 and by Part 1 of Article 16.24 of the Code of Administrative Offences of the 
Russian Federation.  
3. The following shall not be include d in the register of customs carriers:  
1)  a state enterprise;  
2)  the organisation or state unitary enterprise mentioned in Article 274 of this Federal Law;  
3)  the organisation whose stockholder (member) is directly or indirectly the organisation or stat e 
unitary enterprise mentioned in Article 274 of this Federal Law.  
Article 352 . The Application for Inclusion into the Register of Customs Carriers  
1. The application for inclusion in the register of customs carriers shall comprise the following:  
1)  an application to the authorised customs body asking for inclusion in the register of customs 
carriers;  
2)  information on the name, the organisational legal form, location (the postal address and other 
contact information) about opened bank accounts of the a pplicant;  
3)  information on the term during which the applicant has been carrying cargoes;  
4)  information on the vehicles which are under ownership, economic jurisdiction, operative 
management or lease, in particular the vehicles fit for carrying goods u nder customs lead -
seals and seals (total number, information on the admittance of said vehicles for carrying 
goods under customs lead -seals and seals);  
5)  information about a security for execution of the duties of the legal entity pursuing activities 
in the sphere of customs affairs that has been provided in accordance with Article 399 of the 
Code of the Union, if such security is provided before or simultaneously with the filing of the 
application for inclusion in the register of customs carriers.  
2. The following documents shall be attached to the application for inclusion in the register of 
customs carriers:  
1)  permits to pursue the activity of cargo carriage, if such type of activity in accordance with the 
legislation of the Russian Federation is to b e pursued under relevant permits (licences);  
2)  a certificate of the applicant's registration with a tax body;  
3)  documents acknowledging the right of ownership, economic jurisdiction, operative 
management and lease to the international carriage vehicles  which are going to be used in 
the pursuance of activity as customs carrier;  
4)  the certificate of admittance of the international carriage vehicles for carrying goods under 
customs lead -seals and seals;  
5)  documents confirming that a security has been p rovided for execution of the duties of the 
legal entity pursuing activities in the sphere of customs affairs in the amount established by 
the Code, if such security is provided before or simultaneously with the filing of the application 
for inclusion in th e register of customs carriers;  
6)  a confirmation from banks about the bank accounts of the applicant opened at them;  
7)  the cargo carriage contracts (consignment notes, bills of lading) confirming that the applicant 
has done at least 30 carriages under customs control within the two -year period preceding 
the date of filing of the application.  
3. Together with the documents specified in Part 2 of this article the applicant has the right to file a 
document confirming the fact that an entry about him has be en made in the unified state register 
of legal entities.  G/VAL/N/1/RUS/4  
 
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  4. Unless the applicant has submitted on his own a document confirming the fact that an entry has 
been made about him in the unified state register of legal entities, the authorised customs body 
shall request the information on the applicant that is contained in the unified state register of legal 
entities, with the use of the unified system of interdepartmental electronic interaction from the 
federal executive body responsible for state registration of legal entities, or natural persons as 
individual businessmen.  
Article 353 . Removing a Legal Entity from the Register of Customs Carriers  
1. In accordance with Subitem 1 of Item 1 of Article 408 of the Code of the Union the ground for 
removal of a custom s carrier from the register of customs carriers is default on his observing his 
duties envisaged by Paragraphs 2 - 6 of Article 409 of the Code of the Union.  
2. The additional term for removal of a customs carrier from the register of customs carriers is the 
fact that the customs carrier has been held accountable on administrative lines in accordance with 
Part 2 of Article 16.23 the Code of Administrative Offence s of the Russian Federation for the period 
during which the person is deemed subjected to an administrative penalty.  
3. The confirmation of availability of grounds for removal of a customs carrier from the register of 
customs carriers in the case of his de faulting on execution of the duties envisaged by Paragraphs 3, 
4 and 7 of Article 409 of the Code of the Union is the availability of an non -discharged duty to pay 
an administrative fine that has been imposed on the legal entity under one and more judgemen ts - 
which have become final - in cases of the administrative offences for which liability is envisaged by 
Articles 16.1, 16.3, 16.5 and 16.6, Part 1 of Article 16.9, Articles 16.10, 16.11, 16.13, 16.14 and 
16.15, Part 3 of Article 16.23, Part 1 of Article  16.24 of the Code of Administrative Offences of the 
Russian Federation, except for cases when the term for performance under a judgement on 
imposition of an administrative fine has not expired.  
4. If within the one year preceding the date of the last of t he judgements - which have become final 
- in cases of the administrative offences listed in Part 3 of this article the number of motor road 
carriages done by the customs carrier according to the procedure of customs transit exceeded 4,000, 
or by air 300 ca rriages, or by rail 5,000 carriages, or by water transport 100 carriage trips then for 
the customs carrier to be removed from the register of customs carriers the sum of imposed but not 
paid when due administrative fines in their entirety is to make up 800 ,000 roubles and more.  
Chapter 62. The Possessor of a Temporary Storage Warehouse  
Article 354 . The Possessor of a Temporary Storage Warehouse  
1. The possessor of a temporary storage warehouse shall execute the duties envisaged by Article  414 
of the Code of the Union.  
2. Temporary storage warehouses may be of open or closed type. Temporary storage warehouses 
are deemed open -type warehouses, if they  are open for being used by any persons. Temporary 
storage warehouses are deemed closed -type warehouses, if they are intended for the storage of 
goods of the possessor of the given warehouse or for the storage of certain categories of goods. 
The possessor of a temporary storage warehouse has the right to limit the sphere of his activity by 
means of defining the type of the temporary storage warehouse.  
3. The relations of the possessor of a temporary storage warehouse with the persons which put 
goods in stor age shall be based on a contract. Refusal by the possessor of a temporary storage 
warehouse to conclude a contract if he has the possibility of storing goods is prohibited, except for 
cases when the implementation of such contract is going beyond the spher e of activity limited by 
the possessor of the temporary storage warehouse in accordance with Part 2 of this article, or when 
sufficient grounds exist for believing that an action (omission) of the person putting goods in storage 
are unlawful and ensue a cr iminal or administrative liability in the sphere of customs affairs. The 
possessor of a temporary storage warehouse does not have the right to give preference to one 
person over another in respect of conclusion of a contract, except for the grant of privil eges in 
respect of the price and other contractual terms to certain categories of represented person.  
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  Article 355 . Terms for Inclusion of a Legal Entity into the Register of the Possessors of Temporary 
Storage Warehouses  
1. The terms for inclusion of a l egal entity in the register of the possessors of temporary storage 
warehouses are established by Article 412 of the Code of the Union.  
2. In accordance with Paragraph 2 of Article 412 of the Code of the Union a term for inclusion of a 
legal entity the regi ster of the possessors of temporary storage warehouses is the availability under 
ownership, economic jurisdiction, operative management or lease of the structures, premises (parts 
of premises) and/or open -air grounds which are intended for being used as a temporary storage 
warehouse and meet the requirements established by Article 357 of this Federal Law. If the 
structures, premises (parts of premises) and/or open -air grounds intended for being used as a 
temporary storage warehouse are leased then the contr act of lease of said structures, premises 
(parts of premises) and/or open -air grounds shall envisage their being in temporary possession and 
use of the legal entity.  
3. In accordance with Paragraph 3 of Article 412 of the Code of the Union the insurance co verage 
amount within which the insurer undertakes - upon the onset of each insured accident - to indemnify 
the harm to the persons to whose property interests it has been inflicted (in accordance with a 
contract of insurance of the risk of his civil liabil ity that may come into being as a result of the 
infliction of harm to other persons' goods which are in storage, or breach of other terms of storage 
contracts with other persons) shall be calculated on the basis of the useful area, if an open -air 
ground is  used as a temporary storage warehouse, and/or the useful volume if premises are used 
as a temporary storage warehouse, and be computed as 3,500 roubles per each complete and 
incomplete square metre of useful area and/or as 1,000 roubles per each complete and incomplete 
cubic metre of useful volume, but it shall not be less than 2,000,000 roubles.  
4. The requirements established by Part 3 of this article as applicable to the possessors of the closed -
type temporary storage warehouses intended for storage of goods of the possessor of the warehouse 
shall not be applied.  
5. The additional terms for inclusion of a legal entity into the register of the possessors of temporary 
storage warehouses are as follows:  
1)  the provision of a security for execution of the d uties of the legal entity pursuing activities as 
the possessor of a temporary storage warehouse, in accordance with Article 360 of this Federal 
Law; 
2)  the legal entity does not have the facts of having been held accountable on administrative 
lines two or  more times within the one year preceding the date of the application to the 
customs body for the offences in the sphere of customs affairs envisaged by Article 16.5, by 
Part 1 of Article 16.9, Articles 16.13, 16.14 and 16.15, Parts 2 and 3 of Article 16.2 3 of the 
Code of Administrative Offences of the Russian Federation connected with the pursuance of 
activities as the possessor of a temporary storage warehouse, and committed in the operating 
area of the same customs body;  
3)  the availability under owners hip, economic jurisdiction, operative management or lease of the 
area specified in Part 2 of Article 357 of this Federal Law, if goods are going to be delivered 
to the temporary storage warehouse in accordance with the customs procedure of customs 
transit.  If this area is leased, the contract of lease in respect of that area as of the date of 
filing of the application for inclusion in the register of the possessors of temporary storage 
warehouses it to have been concluded for a term of at least one year, an d it shall envisage its 
being in temporary possession and use of the legal entity;  
4)  registration in the personal area;  
5)  the provision of the documents confirming the observance of the term established by 
Paragraph 2 of Article 412 of the Code of the Union which have been registered at the federal 
executive body carrying out the functions of state registration of rights to immovable property 
and of transactions in such property;  
6)  the availability of an approval of the federal executive body carrying  out the functions of state 
policy elaboration and implementation, normative legal regulation, management of state 
property, provision of state services in the sphere of provision of the necessary facilities to 
the state border of the Russian Federation, c reation, development and supporting the 
operation of check -on points on the state border of the Russian Federation, and the places of 
crossing of the state border of the Russian Federation, and also the functions of the state G/VAL/N/1/RUS/4  
 
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  customer in that sphere, if th e temporary storage warehouse is located within a check -point 
on the state border of the Russian Federation.  
6. The state enterprises, and also the organisations and state unitary enterprises mentioned in Part  3 
of Article 274 of this Federal Law are not s ubject to inclusion in the register of the possessors of 
temporary storage warehouses.  
7. A certificate of inclusion in the register of the possessors of temporary storage warehouses shall 
comprise the following:  
1)  the name of the possessor of a temporar y storage warehouse, reference to its organisational 
legal form and whereabouts, the taxpayer identification number;  
2)  the type of the temporary storage warehouse;  
3)  information on the location of the premises and/or open -air ground of the temporary st orage 
warehouse;  
4)  information on the size of useful volume of the premises and/or useful area of the open -air 
ground;  
5)  the name of the customs body that has issued the certificate;  
6)  the date of issue of the certificate and its number.  
Article 356 . Terms for Removal of a Legal Entity from the Register of the Possessors  
of Temporary Storage Warehouses  
1. The possessor of a temporary storage warehouse shall be removed from the register of the 
possessors of temporary storage warehouses on the grounds envisaged by Article 413 of the Code 
of the Union, and also on the following grounds:  
1)  default on obeying  the customs body's demand to allow access for the customs bodies' officials 
to the goods located in the temporary storage warehouse;  
2)  default on executing the duty to pay customs duties, taxes, safeguard, anti -dumping and 
countervailing duties in accor dance with Article 103 of the Code of the Union;  
3)  the possessor of the temporary storage warehouse was held accountable on administrative 
lines for the administrative offence in the sphere of customs affairs that is envisaged by Part  2 
of Article 16.23 the Code of Administrative Offences of the Russian Federation during the term 
when the legal entity is deemed subjected to an administrative penalty;  
4)  default on observing the additional conditions for inclusion of a legal entity in the register of 
the possessors of temporary storage warehouses envisaged by Items 1 and 4 of Part 5 of 
Article 355 of this Federal Law.  
2. The acknowledgement of availability of the grounds for removal of the possessor of a temporary 
storage warehouse from the register of the  possessors of temporary storage warehouses if he 
defaults on executing the duties envisaged by Paragraphs 3, 4, 6, 7 and 11 of Article 414 of the 
Code of the Union is the availability of the legal entity's non -discharged duty to pay an administrative 
fine imposed on the legal entity on the basis of one and more judgements - which have become final 
- in cases of the administrative offences for which liability is envisaged by Article 16.5, Part 1 of 
Article 16.9, Articles 16.13, 16.14 and 16.15 and Part 3 of  Article 16.23 of the Code of Administrative 
Offences of the Russian Federation, except for cases when the term for implementation of the 
judgement on imposition of an administrative fine has not expired.  
Article 357 . Provisions Governing the Arrangement o f the Necessary Facilities, Equipment and 
Locations of Temporary Storage Warehouses  
1. The premises and/or open -air grounds intended for being used as a temporary storage warehouse 
shall have the necessary facilities and equipment so as to ensure the safet y of goods, deny access 
to them for unauthorised persons (who are not employees of the warehouse, do not have powers in 
respect of goods and are not representatives of the persons which possess such powers), and also 
to allow the possibility of conducting customs control in respect of these goods.  
2. Adjacent to the premises and/or open -air grounds intended for being used as a temporary storage 
warehouse shall be a guarded area featuring a hard -surface pavement (asphalt, concrete or another 
similar pavement ) equipped for the parking of the vehicles carrying goods, in particular of the G/VAL/N/1/RUS/4  
 
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  vehicles carrying goods on the territory of the Russian Federation during the time required for 
completing the customs procedure of customs transit.  
3. The area specified in Pa rt 2 of this article is a customs control zone. The vehicles carrying goods 
under customs control may enter said area round the clock.  
4. This provision is not applicable to the premises and/or open -air grounds intended for being used 
as a temporary storag e warehouse to which goods are not going to be delivered in accordance with 
the customs procedure of customs transit.  
5. No charge shall be made for the entry of the vehicle carrying goods under customs control in the 
area specified in Part 2 of this artic le, and for the stay thereof in it during the time required for 
completing the customs procedure of customs transit.  
6. The following provisions govern the necessary facilities, equipment and location of a temporary 
storage warehouse:  
1) the availability o f access roads/tracks (depending on the mode of transport);  
2)  the location of the premises intended for an open -type temporary storage warehouse only in 
surface buildings or structures which are classified as immovable property;  
3) the availability of an  area - featuring the necessary facilities - for carrying out the customs 
examination of goods and of vehicles, as allowing customs examination any time over the 
year without damaging the examined goods;  
4) the fencing of the adjacent area specified in Part 2 of this article. If the technological details 
of operation of the temporary storage warehouse make it impossible or infeasible to provide 
a fence for the adjacent area then by a decision of the customs -house said area may be 
marked in the procedure established by for the marking of customs control zones;  
5) a fence or the marking on the terrain of an open -air ground, if it is used as a temporary 
storage warehouse (with the specific features of the warehouse being taken into account 
depending on the m ode of transport in the movement of goods and of vehicles from the 
customs border of the Russian Federation to the temporary storage warehouse);  
6) the area of the temporary storage warehouse shall not include installations which are not 
connected with the  operation of the temporary storage warehouse and with support to its 
operation;  
7) the availability in the temporary storage warehouse of premises which have the necessary 
facilities and are specifically adapted and intended for storage of the goods which  can cause 
harm to other goods or require special storage conditions (if said warehouse is going to be 
used to store such goods);  
8) the availability of check -points and relevant facilities supporting control over the movement 
of goods and vehicles across the boundary of the area of the temporary storage warehouse;  
9) the provision of the technical facilities for customs control of fissible and radioactive materials 
for which the need for them, the number and type thereof shall be established by the customs  
body, given the observance of the technical regulations national standards effective in the 
Russian Federation. The types of radiation -monitoring technical facilities, the criteria for taking 
decision on the need for them, and the number thereof shall be defined by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs 
affairs;  
10) the availability of examination x -ray equipment. The types of the examination x -ray 
equipment, the criteria for taking decisio ns on the need for it, and the number thereof shall 
be defined by the federal executive body carrying out the functions of control and supervision 
in the sphere of customs affairs;  
11) the availability of weighing equipment with the various weighing limits  allowing to weigh the 
goods intended for being put in the temporary storage warehouse, in particular on pallets, 
trays and other appliances normally used for transporting the goods which are going to be 
stored in a temporary storage warehouse;  
12) the ava ilability of an automated system for keeping record of goods compatible with the 
software permitted for being used by the customs body;  
13) the availability of telephone communications, office hardware and copiers;  
14) the maintenance of information intera ction between the possessor of the temporary storage 
warehouse and the customs body through the personal area, in particular ensuring the 
transmitting to the customs body in electronic form through the personal area of the 
information contained in reports about the goods located in the temporary storage warehouse, G/VAL/N/1/RUS/4  
 
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  and the receiving in electronic form from the customs body of information on clearance of the 
goods located in the temporary storage warehouse;  
15)  the availability of loading and unloading machi nes (motor forklifts, electricity -powered forklifts 
and trolleys, mechanical trolleys, cranes, hoists and other loading and unloading machinery);  
16)  the temporary storage warehouse shall be located within an area whose perimeter is not 
broken;  
17)  the temporary storage warehouse shall not be located on roving vehicles or movable transport 
equipment of any type.  
7. The provisions governing the necessary facilities, equipment and location of a temporary storage 
warehouse that is equipped with an automated cell goods storage system, and the area adjacent 
thereto, and also a temporary storage warehouse and the territory adjacent thereto in cases when 
the temporary storage warehouse is located at a check -point or in a place near the State Border of 
the Russian  Federation, in particular depending on the specialisation, capacity and equipment of the 
check -point, with the observance of which the customs body will be located on the territory of the 
temporary storage warehouse shall be defined by the federal executi ve body carrying out the 
functions of control and supervision in the sphere of customs affairs.  
8. By a decision of the customs body the provisions governing the necessary facilities, equipment 
and location of closed -type warehouses set out in Items 6, 11,  15 and 16 of Part 6 of this article 
need not necessarily be applied depending on the specific features of the stored goods, given the 
observance of the criteria established by Part 1 of this article.  
Article 358 . The Application for Inclusion into the Reg ister of the Possessors of Temporary Storage 
Warehouses  
1. The application for inclusion in the register of the possessors of temporary storage warehouses 
shall comprise the following:  
1)  the applicant's application to the customs body asking for being in cluded in the register of the 
possessors of temporary storage warehouses;  
2)  information on the name, organisational legal form, location and the opened bank accounts of 
the applicant to be used by the applicant in his pursuing activity as the possessor o f a 
temporary storage warehouse;  
3)  information on the type of the temporary storage warehouse (for an closed -type temporary 
storage warehouse);  
4)  information on the premises and/or open -air grounds intended for being used as a temporary 
storage warehou se, on the area specified in Part 2 of Article 357 of this Federal Law which are 
possessed by the applicant, their location, the necessary facilities, equipment and material 
and technical resources;  
5) information on the contract(s) of insurance of the ris k of the applicant's civil liability;  
6) information on the provision of a security for execution of the duties of the legal entity pursuing 
activities as the possessor of a temporary storage warehouse in accordance with Article 360 
of this Federal Law, if  such security is provided before or simultaneously with the filing of the 
application for inclusion in the register of the possessors of temporary storage warehouses;  
7) information on the size of the useful volume of the premises and/or the useful area o f the 
open-air ground intended for being used as a temporary storage warehouse.  
2. Attached to the application for inclusion into the register of the possessors of temporary storage 
warehouses shall be the following documents confirming the declared inform ation:  
1)  a certificate of the applicant's registration with a tax body;  
2)  documents confirming the right of possession of the premises and/or open -air grounds 
intended for being used as a temporary storage warehouse, and also the area specified in Part  
2 of Article 357 of this Federal Law;  
3)  layouts and drawings of the premises and/or open -air grounds intended for being used as a 
temporary storage warehouse;  
4)  acknowledgements from banks about the applicant's accounts opened in them which are going 
to be used by the applicant in his pursuing activity as the possessor of the temporary storage 
warehouse;  
5)  a contract of insurance of the risk of the applicant's civil liability;  G/VAL/N/1/RUS/4  
 
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  6)  documents on the provision of a security for execution of the duties o f the legal entity pursuing 
activities as the possessor of a temporary storage warehouse in accordance with Article 360 
of this Federal Law, if such security has is provided before or simultaneously with the filing of 
the application for inclusion in the r egister of the possessors of temporary storage 
warehouses;  
7)  the calculation documentation serving as the basis for calculation of the useful volume of the 
premises and/or open -air ground;  
8)  the permits confirming the right of the applicant to store th e goods of certain categories, if 
the availability of such documents is envisaged by the legislation of the Russian Federation (if 
the applicant is planning to store the goods requiring such permits).  
3. Together with the documents specified in Part 2 of t his article the applicant has the right to file a 
document confirming the fact that an entry about the applicant has been made in the unified state 
register of legal entities.  
4. Unless the applicant has submitted on his own a document confirming the fact that an entry about 
the applicant has been made in the unified state register of legal entities, the customs body shall 
request the information on the applicant that is available in the unified state register of legal entities 
with the use of the unified s ystem of interdepartmental electronic interaction from the federal 
executive body responsible for the state registration of legal entities and of natural persons as 
individual businessmen.  
Article 359 . Assessing the Useful Volume and the Useful Area of a T emporary Storage Warehouse  
1. The useful volume and/or the useful area of a temporary storage warehouse are the total volume 
of the premises and/or the total area of the open -air ground the applicant intends to use for storage 
of the goods which are under customs control, with account being taken of the requirements of 
sanitary and epidemiological control, fire supervision and other types of state control (supervision) 
established by the legislation of the Russian Federation.  
2. The following is not include d in the useful volume and/or the useful area of a temporary storage 
warehouse:  
1)  the places intended for carrying out customs examination, in particular with the use 
examination x -ray equipment (other examination equipment), and the places equipped for 
the purpose of weighing goods;  
2)  the places intended for storage of goods in the cases defined Article 379 of the Code of the 
Union;  
3)  technological gangways (driveways) and the premises (areas) occupied by technological 
warehouse equipment.  
3. The use ful volume and/or the useful area of a temporary storage warehouse shall be defined by 
the applicant on his own with the preparation of relevant calculation documentation submitted to 
the customs body at inclusion in the register of the possessors of tempo rary storage warehouses.  
Article 360 . The Amount of a Security for Execution of the Duties of the Legal Entity Pursuing 
Activity as the Possessor of a Temporary Storage Warehouse  
The amount of a security for execution of the duties of the legal entity purs uing activities as the 
possessor of a temporary storage warehouse shall not be less than:  
1)  2,500,000 roubles and additionally 300 roubles per each complete and incomplete cubic metre 
of useful volume of the premises, if premises are used as a temporary storage warehouse, 
and/or 1,000 roubles per each complete and incomplete square metre of useful area, if an 
open-air ground is used as a temporary storage warehouse - for the possessors of open -type 
temporary storage warehouses;  
2)  2,500,000 roubles - for the possessors of closed -type temporary storage warehouses.  
  G/VAL/N/1/RUS/4  
 
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  Chapter 63. The Possessor of a Customs Warehouse  
Article 361 . The Possessor of a Customs Warehouse  
1. The possessor of a customs warehouse shall execute the duty envisaged by Article 419 of the 
Code of the Union.  
2. In accordance with Item 4 of Article 416 of the Code of the Union customs warehouses may be of 
closed or open types. The possessor of a custo ms warehouse has the right to limit the sphere of his 
activity by means of designating the type of the customs warehouse.  
3. The relations of the possessor of a customs warehouse with the persons putting goods in storage 
shall be based on a contract. Refus al by the possessor of a customs warehouse to conclude a contract 
if he has the possibility of storing goods is prohibited, except for cases when the implementation of 
such contract is going beyond the sphere of activity limited by the possessor of the cus toms 
warehouse in accordance with Part 2 of this article, or if sufficient grounds exist to believe that an 
action or omission of the person placing the goods in storage are unlawful and ensue criminal or 
administrative liability in the sphere of customs a ffairs.  
4. The possessor of a customs warehouse does not have the right to give preference to one person 
over another in respect of conclusion of a contract, except for the grant of privileges in respect of 
the price and other contractual terms to certain categories of represented persons.  
5. It is admissible to store in a customs warehouse the goods of the Union placed under the customs 
procedure of export, for six months from the time of placement of such goods under the customs 
procedure of export.  
Article 362 . Terms for Inclusion of a Legal Entity in the Register of the  
Possessors of Customs Warehouses  
1. The terms for inclusion of a legal entity in the register of the possessors of customs warehouses 
are established by Article 417 of the Code of the Un ion. 
2. In accordance with Paragraph 2 of Article 417 of the Code of the Union a term for inclusion of a 
legal entity in the register of the possessors of customs warehouses is the availability under 
ownership, economic jurisdiction, operative management o r lease of the premises and/or open -air 
grounds which are intended for being used as customs warehouse and meet the requirements 
established by Article 367 of this Federal Law.  
3. In accordance with Paragraph 3 of Article 417 of the Code of the Union the a mount of the insurance 
coverage within which the insurer undertakes upon the onset of each insured accident to indemnify 
harm to the person to whose property interests it has been inflicted (in accordance with a contract 
of insurance of the risk of his civ il liability which can come into being due to the infliction of harm to 
other persons' goods which are stored, or a breach of other terms of a storage contract with other 
persons) shall be defined on the basis of 3,500 roubles per each complete and incompl ete square 
metre of useful area, if an open -air ground is used as a customs warehouse, or 1,000 roubles per 
each complete and incomplete cubic metre of useful volume, if premises are used as a customs 
warehouse, but not less than 2,000,000 roubles. The req uirements established by this part are not 
applicable to the possessor of a closed -type customs warehouses intended for storage of the goods 
of the possessor of the given warehouse.  
4. The additional terms for inclusion of a legal entity in the register of  the possessors of customs 
warehouses are as follows:  
1)  the possessor of a customs warehouse does not have an non -discharged duty to pay of the 
administrative fine imposed on the possessor of the customs warehouse under a judgement - 
that has become fina l - in a case of the administrative offence for which liability is envisaged 
by Articles 16.5, 16.13, 16.14 and 16.15, Parts 2 and 3 of Article 16.19, Parts 2 and 3 of 
Article 16.23 of the Code of Administrative Offences of the Russian Federation, except f or 
cases when the term for implementation of a judgement on imposition of an administrative 
fine has not expired;  G/VAL/N/1/RUS/4  
 
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  2)  a security has been provided for execution of the duties of the legal entity pursuing activities 
as the possessor of the customs warehouse  in accordance with Article 366 of this Federal Law;  
3)  the legal entity is not:  
a)  a state enterprise;  
b)  an organisation or a state unitary enterprise specified in Part 1 of Article 274 of this 
Federal Law;  
c)  the organisation whose stockholder (member) is directly or indirectly the organisation 
or the state unitary enterprise mentioned in Part 1 of Article 274 of this Federal Law;  
4)  registration in the personal area.  
5. A certificate of inclusion in the register of the possessors of customs wa rehouses shall comprise 
the following:  
1)  the name of the possessor of a customs warehouse, reference to its organisational legal form 
and location, and the taxpayer identification number;  
2)  the type of the customs warehouse;  
3)  the location of the pre mises and/or open -air ground of the customs warehouse;  
4)  information on the size of useful volume of the premises and/or useful area of the open -air 
ground;  
5)  the name of the customs body that has issued the certificate;  
6)  the date of issue of the ce rtificate and the number thereof.  
Article 363 . Grounds for Removal from the Register of the Possessors of Customs Warehouses  
1. Grounds for removal of the possessor of a customs warehouse from the register of the possessors 
of customs warehouses are establ ished by Article 418 of the Code of the Union. Also the possessor 
of a customs warehouse shall be removed from the register of the possessors of customs warehouses 
on the following grounds:  
1)  default on execution of the duties envisaged by Paragraphs 11 and 12 of Article 419 of the 
Code of the Union;  
2)  the possessor of the customs warehouse was held accountable on administrative lines for the 
administrative offence envisaged by Part 2 of Article 16.23 the Code of Administrative Offences 
of the Russian F ederation during the term when the person is deemed subjected to an 
administrative penalty;  
3)  default on observance of the additional conditions for inclusion of a legal entity in the register 
of the possessors of customs warehouses envisaged by Items 2 - 4 of Part 4 of Article 362 of 
this Federal Law.  
2. The acknowledgement of a default on observance of the duties of the possessor of a customs 
warehouse envisaged by Paragraphs 3, 4, 6, 7 and 11 of Article 419 of the Code of the Union shall 
be the holding  of the possessor of the customs warehouse accountable on administrative lines for 
the administrative offences envisaged by Part 1 of Article 16.9 of the Code of Administrative Offences 
of the Russian Federation, and/or the holding of the possessor of the customs warehouse two and 
more times accountable on administrative lines for the administrative offences envisaged by 
Articles  16.5, 16.13, 16.14 and 16.15, Parts 2 and 3 of Article 16.19, Part 3 of Article 16.23 of the 
Code of Administrative Offences of t he Russian Federation during the term when the person is 
deemed subjected to an administrative penalty in cases of the administrative offences envisaged by 
said articles, on the condition that the amounts of imposed administrative fines under said articles  
in their entirety made up 250,000 roubles and more.  
Article 364 . The Application for Inclusion into the Register of the Possessors  
of Customs Warehouses  
1. The application for inclusion into the register of the possessors of customs warehouses shall 
comprise the following:  
1)  the applicant's application to the customs body asking for being included in the register of the 
possessors of customs warehouses;  G/VAL/N/1/RUS/4  
 
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  2)  information on the name, organisational legal form, location, and opened bank accounts of 
the applicant;  
3)  information on the type of the customs warehouse (for a closed -type warehouse also a 
substantiation of the need for and the feasibility of the ch oice of the warehouse of such type);  
4)  information on the premises and/or open -air grounds being in possession of the applicant and 
intended for being used as a customs warehouse, on their location, the necessary facilities, 
equipment and material and te chnical resources;  
5)  information on the provision of a security for execution of the duties of the legal entity pursuing 
activities as the possessor of the customs warehouse in accordance with Article 366 of this 
Federal Law, if such security is provided  before or simultaneously with the filing of the 
application for inclusion in the register of the possessors of customs warehouses;  
6)  information on the contract(s) of insurance of the risk of the applicant's civil liability envisaged 
by Paragraph 3 of A rticle 417 of the Code of the Union in the event of opening of an open -type 
customs warehouse.  
2. Attached to the application for inclusion in the register of the possessors of customs warehouses 
shall be the following documents confirming the declared inf ormation:  
1)  certificate of the applicant's registration with a tax body;  
2)  documents confirming the right of possession of the premises and/or open -air grounds 
intended for being used as a customs warehouse;  
3)  layouts and drawings of the premises and /or open -air grounds intended for being used as a 
customs warehouse;  
4)  documents acknowledging that a security has been provided for execution of the duties of the 
legal entity pursuing activities as the possessor of the customs warehouse in accordance w ith 
Article 366 of this Federal Law, if such security is provided before or simultaneously with the 
filing of the application for inclusion in the register of the possessors of customs warehouses;  
5)  acknowledgements from banks about the accounts opened i n them;  
6)  the calculation documentation serving as the basis to compute the useful volume of the 
premises and/or the useful area of the open -air ground;  
7)  a contract of insurance of the risk of the applicant's civil liability.  
3. Together with the docu ments specified in Part 2 of this article the applicant has the right to submit 
a document confirming the fact that an entry about the applicant has been made in the unified state 
register of legal entities.  
4. Unless the applicant has provided on his own a document confirming the fact that an entry about 
the applicant has been made in the unified state register of legal entities, the customs body shall 
request the information about the applicant available in the unified state register of legal entities 
with the use of the unified system of interdepartmental electronic interaction from the federal 
executive body responsible for the state registration of legal entities and of natural persons as 
individual businessmen.  
Article 365 . Assessing the Useful Volume and the Useful Area of a Customs Warehouse  
1. The useful volume and/or the useful area of a customs warehouse are the total volume of the 
premises and/or the total area of the open -air ground the applicant intends to use for storage of the 
goods placed und er the customs procedure of customs warehouse, with account being taken of the 
provisions of sanitary and epidemiological control, fire supervision and other types of state control 
(supervision) established by the legislation of the Russian Federation. The  following is not included 
in the useful volume and/or the useful area of a customs warehouse:  
1)  the places intended for carrying out customs examination, in particular with the use 
examination x -ray equipment (other examination equipment), and the place s equipped for 
weighing goods;  
2)  technological gangways (driveways) and premises (areas) occupied by technological 
warehouse equipment.  
2. The useful volume and/or the useful area of a customs warehouse shall be calculated by the 
possessor of the customs  warehouse on his own, with the preparation of relevant calculation G/VAL/N/1/RUS/4  
 
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  documentation submitted to the customs body at inclusion in the register of the possessors of 
customs warehouses.  
Article 366 . The Amount of a Security for Execution of the Duties of a Legal Entity Pursuing Activity 
as the Possessor of a Customs Warehouse  
The amount of a security for execution of the duties of a legal entity pursuing activities as the 
possessor of a customs warehouse shall not be less than:  
1) 2,500,000 roubles and addit ionally 300 roubles per each complete and incomplete cubic metre 
of useful volume of the premises, if premises are used as a customs warehouse, and/or 1,000 
roubles per each complete and incomplete square metre of useful area, if an open -air ground 
is used  as a customs warehouse - for the possessors of open -type customs warehouses;  
2) 2,500,000 roubles - for the possessors of closed -type customs warehouses.  
Article 367 . Provisions Governing the Necessary Facilities, Equipment and  
Location of a Customs Ware house  
1. The premises and/or open -air grounds intended for being used as a customs warehouse shall 
have the necessary facilities and be equipped so as to ensure the safety of goods, deny access to 
them for unauthorised persons (persons not being employees of the warehouse, not having powers 
in respect of goods or not being representatives of the persons having such powers), and also allow 
the realisation of customs control in respect of these goods. The location of the customs warehouse 
shall be defined wit h account being taken of the interests of the organisations engaged in trading 
and of other persons concerned.  
2. The necessary facilities, equipment and location of a customs warehouse shall meet the following 
requirements:  
1)  the premises intended for b eing used as a customs warehouse are located only in buildings or 
structures classified as immovable property (for open -type customs warehouses). The 
customs warehouse shall not be located on roving vehicles or movable transport machinery;  
2)  the availabi lity of access roads/tracks (depending on the mode of transport);  
3)  the availability of a loading and unloading ground adjacent to the premises of the customs 
warehouse;  
4)  the area of the customs warehouse shall feature a fencing, a check -point (check -points), and 
its perimeter shall not be broken, if an open -air ground is used as the customs warehouse;  
5)  the area and premises of the customs warehouse shall have the sign "Customs Warehouse" 
in Russian and English;  
6)  the area and premises of the cust oms warehouse shall not include installations not relating to 
the operation of the customs warehouse and to support for its operation;  
7)  in the customs warehouse there shall be designated, provided with the necessary facilities and 
specifically equipped the premises intended for storage of the goods which require special 
storage conditions (if the storage of such goods is going to take place in the customs 
warehouse);  
8)  in the customs warehouse there shall be designated and marked in any manner acceptab le 
for the possessor of the customs warehouse (a cordon tape, partitions, technological 
gangways marked with relevant tags and inscriptions) areas:  
a)  for storage - before the taking off the customs warehouse - of the goods in respect of 
which the effect of the customs procedure of customs warehouse is terminated;  
b)  for storage of the goods placed under the customs procedure of export in accordance 
with Part 5 of Article 361 of this Federal Law (if such goods are going to be stored in 
the customs warehou se); 
9)  the availability of weighing equipment with the various weighing limits allowing to weigh the 
goods intended for being put in the customs warehouse, in particular on pallets, trays and 
other appliances normally used for transportation;  
10) the availability of telephone and facsimile communications and copiers;  
11)  the availability of an automated system for keeping record of goods that is compatible with 
the software permitted for being used by the customs body;  G/VAL/N/1/RUS/4  
 
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  12)  the availability of electro nic systems for the placement and the keeping record of goods (for 
the customs warehouses equipped with an automated cell system for the storage of goods), 
compatible with the software products used by the customs bodies, and allowing the customs 
body to c ontrol:  
a)  the placement and stay of goods in cells;  
b)  the realisation of inspections, measurements, counting, weighing of goods by the 
employees of the warehouse and the persons having powers in respect of these goods 
or being representatives of the pe rsons having such powers, with the date and time of 
said operations being defined;  
13)  each warehouse place for the purposes of identification of the goods which are being stored 
in a customs warehouse shall have a reference note comprising information:  
a)  on the registration number of the declaration concerning the goods;  
b)  on the weight of the goods;  
c)  on the date of expiry of the term of storage of the goods in the customs warehouse.  
3. The change of location and the size of the areas mentioned in Item 8 of Part 2 of this article is 
allowed with subsequent notification in writing of the customs body within three working days, and 
on the condition that the total volume (the total area) of the premises (the open -air ground) used 
to store the goods pla ced under the customs procedure of customs warehouse does not exceed the 
volume (the area) in respect of which a security has been provided for execution of the duties of the 
legal entity pursuing activities as the possessor of the customs warehouse.  
4. Provisions governing the necessary facilities, equipment and location of a customs warehouse 
equipped with an automated cell storage system for goods, and the area adjacent to it shall be 
defined by the federal executive body carrying out the functions of co ntrol and supervision in the 
sphere of customs affairs.  
Chapter 64. The Possessor of a Free Warehouse  
Article 368 . The Possessor of a Free Warehouse  
1. The possessor of a free warehouse may be a Russian legal entity included, in the register of the 
possess ors of free warehouses.  
2. The possessor of a free warehouse shall execute the duties envisaged by Article 424 of the Code 
of the Union.  
Article 369 . Terms for Inclusion of a Legal Entity into the Register of the  
Possessors of Free Warehouses  
1. Terms for inclusion of a legal entity into the register of the possessors of free warehouses are 
established by Article 422 of the Code of the Union.  
2. In accordance with Paragraph 2 of Article 422 of the Code of the Union for inclusion of a legal 
entity  in the register of the possessors of free warehouses a legal entity shall have under ownership, 
economic jurisdiction, operative management or lease buildings (parts of building), a complex of 
buildings which have the necessary facilities and equipment an d/or the open -air grounds which are 
being guarded or have an access -control regime for natural persons (hereinafter referred to in this 
chapter as "structures" and "premises"), and are intended for being used as a free warehouse and 
meet the requirements e stablished by Article 370 of this Federal Law.  
3. In accordance with Paragraph 4 of Article 422 of the Code of the Union the term concerning the 
availability of the systems for keeping record of goods which allow to compare the information 
provided to the customs bodies in the course of customs operations, in particular those connected 
with temporary storage, with information on the realisation of economic transactions shall be 
deemed complied with if the legal entity seeking the creation of a free warehous e meets the following 
requirements:  G/VAL/N/1/RUS/4  
 
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  1)  it does the bookkeeping and accounting for taxation purposes, and also keeps record of goods 
for customs purposes in accordance with Article 163 of this Federal Law;  
2)  the system used by it for keeping record of go ods and of the operations connected with the 
transportation, storage and manufacture thereof envisages separate record -keeping for such 
operations involving foreign goods, the goods of the Union placed under the customs 
procedure of free warehouse, and the  goods of the Union which have not been placed under 
the customs procedure of free warehouse, and implies the possibility of preparing the reports 
envisaged by Article 163 of this Federal Law;  
3)  it uses an automated information system which is intended t o keep record of goods and 
includes data protection measures ensuring the prevention of unauthorised access to 
information, the possibility of immediate recovery of the information that has been modified 
or destroyed as a result of unauthorised access to i t, and continuous control over the actual 
level of data protection;  
4)  it gives access for customs bodies, in particular remote one, within their competence to the 
data of the systems of keeping record of goods and customs operations of the applicant's 
automated information systems, with account being taken of the provisions of the legislation 
of the Russian Federation on the protection of information.  
4. The additional terms for inclusion of a legal entity in the register of the possessors of free 
warehou ses are as follows:  
1)  the provision of a security for execution of the duties of the legal entity pursuing activities as 
the possessor of a free warehouse, in accordance with Article 371 of this Federal Law;  
2)  the lack during one year from the date of the application to the customs body of the facts of 
the person's having been held accountable on administrative lines in accordance with Part 1 
of Article 16.9 the Code of Administrative Offences of the Russian Federation and/or 
accountable two and more ti mes on administrative lines in accordance with Articles 16.2, 16.3, 
Parts 2 and 3 of Article 16.19, Parts 2 and 3 of Article 16.23 of the Code of Administrative 
Offences of the Russian Federation;  
3)  the registration in the personal area of the federal ex ecutive body carrying out the functions 
of control and supervision in the sphere of customs affairs;  
4)  the legal entity is not:  
a)  a state enterprise;  
b)  the organisation or state unitary enterprise specified in Part 1 of Article 274 of this 
Federal La w; 
c)  an organisation whose stockholder (member) is directly or indirectly the organisation 
or state unitary enterprise mentioned in Part 1 of Article 274 of this Federal Law.  
Article 370 . Provisions Governing the Location, the Necessary Facilities and  
Equipment of a Free Warehouse  
1. The area of a free warehouse is a customs control zone whose boundaries shall be defined by the 
authorised customs body when the decision is taken on inclusion of the legal entity in the register 
of the possessors of free wa rehouses.  
2. The structures and premises intended for being used as a free warehouse shall be located, 
provided with the necessary facilities and equipment so as to ensure the safety of goods, prevent 
the access thereto of unauthorised persons (not being employees of the warehouse, not having 
powers in respect of goods or not being representatives of the persons which have such powers), 
and also allow the possibility for exercise of customs control in respect of these goods.  
3. The structures and premises intended for being used as a free warehouse shall not be located in 
the buildings or on the premises classified as housing stock.  
4. The following requirements shall be met by the necessary facilities and equipment of a free 
warehouse:  
1)  the availability of access ro ads/tracks (depending on the mode of transport);  G/VAL/N/1/RUS/4  
 
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  2)  the availability of a place which has the necessary facilities and is intended for carrying out 
the customs examination of goods and vehicles, and allows to do customs examination any 
time over the year without damaging the goods being examined;  
3)  the availability of a fencing in the area of the free warehouse, except for the cases established 
by Part 5 of this article, which allows to visually see the boundary of the free warehouse and 
is to be continu ous over the entire perimeter of the free warehouse, except for:  
a)  the places for entry (exit) of natural persons, the import (export) of goods and the entry 
(exit) of vehicles into the area (from the area) of the free warehouse;  
b)  the places adjacent to a section (sections) of water (sea, river) area;  
4)  the availability of a check -point (check -points) in the place(s) for entry (exit) of natural 
persons, the import (export) of goods and entry (exit) of vehicles into the area (from the area) 
of the fre e warehouse;  
5)  the availability on the outer parts of the perimeter of the area of the free warehouse of signs 
showing that the area of the free warehouse is a customs control zone;  
6)  the availability in the area of the free warehouse of the premises w hich are provided with the 
necessary facilities, specifically adapted and intended for storage of the goods requiring special 
storage condition (if the storage of such goods is planned in the free warehouse);  
7)  the availability of weighing equipment with  the various limits of weighing allowing the 
possibility of weighing the goods intended for being put in the free warehouse, in particular 
on pallets, trays and other appliances usually used for transportation of goods;  
8)  the availability of video survei llance operating in the 24 -hour mode and allowing to view video 
information about past events within the last 30 calendar days in the area of the free 
warehouse, in the places where customs operations are carried out, on the perimeter of the 
free warehouse , in the places of entry (exit) into the area (from the area) of the free 
warehouse;  
9)  the availability of the pieces of examination x -ray equipment whose type and also the criteria 
for taking decisions on the need for use and the number thereof shall be  defined by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs 
affairs;  
10)  the availability of telephone and facsimile communications, office equipment and computers.  
5. No fencing is required for th e area of the free warehouse that is envisaged by Item 3 of Part 4 of 
this article:  
1)  in cases when the area of the free warehouse is a building (a part of building), or premises;  
2)  in respect of a part of the area of the free warehouse, if such area i s a land plot (plots) and/or 
a water tract(s) intended for pursuing agricultural production, in particular aquaculture (fish 
breeding), and the possessor of the free warehouse is pursuing such production.  
6. The maintenance of a restricted -access regime in  the area of the free warehouse, in particular 
the defining a procedure for allowing access for persons to such area, shall be effectuated in the 
procedure defined by the federal executive body carrying out the functions of state policy elaboration 
and nor mative legal regulation in the sphere of customs affairs.  
7. While defining the boundaries of customs control zones the authorised customs body shall 
designate the place where it is crossed by persons and vehicles, and also the means used to mark 
it. 
Article 371 . The Amount of a Security for Execution of the Duties of a Legal Entity Pursuing Activity 
as the Possessor of a Free Warehouse  
The amount of a security for execution of the duties of the legal entity pursuing activities as the 
possessor of a fr ee warehouse shall not be less than 10,000,000 roubles.  
Article 372 . The Inclusion of Legal Entities into the Register of the Possessors of Free Warehouses  
1. The inclusion of legal entities in the register of the possessors of free warehouses shall be don e 
on the terms established by Article 422 of the Code of the Union and Article 369 of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  2. For inclusion in the register of the possessors of free warehouses a legal entity shall file an 
application with the authorised customs body in the f orm of an electronic document signed with an 
enhanced approved electronic signature with the use of the Internet.  
3. The application for inclusion in the register of the possessors of free warehouses shall comprise 
the following:  
1)  the applicant's applic ation to the authorised customs body asking for inclusion in the register 
of the possessors of free warehouses and indication of the purpose of creation of the free 
warehouse;  
2)  information on the name, organisational legal form and location of the legal  entity;  
3)  information on the structures and premises being in the possession of the applicant and 
intended for being used as a free warehouse, the location thereof with an indication of the 
cadastral number of the land plot that is going to be included in the area of the free warehouse, 
on the necessary facilities, equipment and material and technical resources;  
4)  information on the documents confirming the right of possession of the structures and 
premises intended for being used as a free warehouse, with an indication of the title of the 
document and the details thereof;  
5)  information on the provision of a security for execution of the duties of the legal entity pursuing 
activities as the possessor of the free warehouse;  
6)  information on opened ba nk accounts;  
7)  information on the economic activity that is going to be pursued in the free warehouse;  
8)  information on the intention to temporarily store foreign goods in the free warehouse.  
4. The form, format and structure of an application for incl usion in the register of the possessors of 
free warehouses in the form of an electronic document shall be defined by the federal executive 
body carrying out the functions of control and supervision in the sphere of customs affairs.  
5. The following shall b e attached to the application for inclusion in the register of the possessors of 
free warehouses:  
1)  documents confirming the provision of a security for execution of the duties of the legal entity 
pursuing activities as the possessor of the free warehous e; 
2)  layouts and drawings of the structures and premises intended for being used as a free 
warehouse;  
3)  the documents containing information on the information system of the applicant that is used 
to keep record of goods (its description, in particular  a structural diagram, certificates of 
classification according to the data security standards);  
4)  documents confirming the applicant's right to store the goods of certain categories, if the 
availability of such documents is envisaged by the legislation of the Russian Federation (if the 
applicant plans to store the goods requiring the availability of permits);  
5)  documents confirming the applicant's right to pursue in the free warehouse the types of 
activity, if for the pursuance thereof the legislation of the Russian Federation requires the 
availability of permits;  
6)  the documents submitted by the applicant to confirm the declared information, at his 
discretion;  
7)  a list of the documents attached to the application for inclusion in the register of th e possessors 
of free warehouses.  
6. Together with of the documents specified in Part 5 of this article the applicant has the right to 
provide documents confirming the right of possession of the structures and premises intended for 
being used as a free warehouse.  
7. Unless the applicant on h is own initiative has submitted a document confirming his right of 
possession of the structures and premises intended for being used as a free warehouse, the 
authorised customs body shall request from the federal executive body carrying out the functions o f 
state registration of rights to immovable property and of transactions in such property information 
confirming the applicant's rights to said property. Within 10 working days after the date of receipt 
of the relevant inquiry the federal executive body ca rrying out the functions of state registration of 
the rights to immovable property and of transactions in such property shall provide information G/VAL/N/1/RUS/4  
 
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  confirming the right of possession to the structures and premises intended for being used as a free 
warehouse.  
8. For inclusion in the register of the possessors of free warehouses a legal entity shall file a separate 
application in respect of each territorially detached structure or premises intended for being used as 
a free warehouse.  
9. A security for execution  of the duties of the legal entity pursuing activities as the possessor of a 
free warehouse shall be provided by the applicant at the filing of the application for inclusion in the 
register of the possessors of free warehouses or after receiving from the a uthorised customs body 
of a notice about the taking of a preliminary decision on inclusion of the legal entity in the register 
of the possessors of free warehouses in the procedure envisaged by Part 14 of this article.  
10 Within five working days after the  date of receipt of the application for inclusion in the register 
of the possessors of free warehouses the authorised customs body shall notify the applicant about 
the acceptance of such application for consideration or about refusal to accept such applica tion for 
consideration with an indication of the reasons for the refusal.  
11. The authorised customs body shall refuse accepting an application for inclusion in the register 
of the possessors of free warehouses if:  
1)  the information and/or the documents envisaged by Parts 3 and 5 of this article are not 
provided;  
2)  a bankruptcy proceeding has been commenced in respect of the applicant as of the date of 
filing of the application or after the filing thereof;  
3)  the federal executive body responsible for the state registration of legal entities has a notice 
about the commencement of the procedure of re -organisation of the legal entity (except for 
the re -organisation of the legal entity in the form of transformation) or about a decision on 
winding up of the  legal entity that has been taken;  
4)  the structure and format of the application in the form of an electronic document do not comply 
with the established structure and format of such application.  
12. The authorised customs body shall consider the applica tion for inclusion in the register of the 
possessors of free warehouses and take a decision on inclusion or on refusal to include the legal 
entity in said register within 45 working days after the date of acceptance thereof for consideration.  
13. If accord ing to the results of a customs inspection of the structures and premises declared as 
free warehouse, and also the results of a check of the compliance of the information of systems 
intended to keep record of goods with the provisions established by Articl e 369 of this Federal Law 
the authorised customs body establishes that one or several terms for inclusion of a legal entity in 
the register of the possessors of free warehouses have not been observed then the authorised 
customs body shall notify the applic ant about the discovered fact before the taking of a decision on 
refusal to include in the register of the possessors of free warehouses. Within 30 calendar days after 
the date of receipt of such notice the applicant has the right to provide information an d/or documents 
to the authorised customs body acknowledging compliance with the relevant terms.  
14. If in the course of consideration of the application for inclusion in the register of the possessors 
of free warehouses the authorised customs body establis hes that the terms for inclusion in the 
register of the possessors of free warehouses have been observed, and if the authorised customs 
body has taken a preliminary decision on inclusion of the legal entity in the register of the possessors 
of free warehou ses, but at the filing of the application for inclusion in the register of the possessors 
of free warehouses the applicant did not provide documents confirming the provision of a security 
for execution of the duties of the legal entity pursuing activities as the possessor of the free 
warehouse then the authorised customs body shall send to the applicant a notice about the taking 
of a preliminary decision on inclusion of the legal entity in the register of the possessors of free 
warehouses, and the provision  of a security for execution of the duties of the legal entity pursuing 
activities as the possessor of the free warehouse. Within 15 working days after the date of receipt 
of said notice the applicant shall submit to the authorised customs body documents a cknowledging 
that a security has been provided for execution of the duties of the legal entity pursuing activities 
as the possessor of the free warehouse.  G/VAL/N/1/RUS/4  
 
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  15. The lapsing of the term for consideration of the application for inclusion in the register of the  
possessors of free warehouses specified in Part 12 of this article shall be suspended for the period:  
1)  from the date of dispatch by the authorised customs body to the applicant of the notice 
envisaged by Part 13 of this article until the time when the applicant submits to the authorised 
customs body the documents and information confirming the elimination of the facts of default 
- discovered by the customs body - on observing the terms for inclusion of a legal entity in 
the register of the possessors of  free warehouses specified in such notice;  
2)  from the date of dispatch by the authorised customs body to the applicant of the notice 
specified in Part 14 of this article until the day on which the applicant submits the documents 
confirming the provision of a security for execution of the duties of the legal entity pursuing 
activities as the possessor of the free warehouse.  
16. If the applicant submits to the authorised customs body the documents confirming the provision 
of a security for execution of the duties of the legal entity pursuing activities as the possessor of the 
free warehouse in accordance with Part 14 of this article and/or the documents and/or information 
confirming the observance of the terms for inclusion of a legal entity in the register of the possessors 
of free warehouses in accordance with Part 13 of this article the authorised customs body shall take 
a decision on inclusion of the legal entity in the register of the possessors of free warehouses within 
10 working days after the day on which the applicant provides such documents and/or of information.  
17. A decision on inclusion of the legal entity in the register of the possessors of free warehouses 
shall be made formal by means of issuing a certificate of inclusion into the register of the possessors 
of free warehouses in the form of an electronic docume nt signed with an enhanced approved 
electronic signature.  
18. The certificate of inclusion into the register of the possessors of free warehouses shall comprise 
the following:  
1)  the name of the possessor of the free warehouse, and reference to the organi sational legal 
form thereof;  
2)  the location of the free warehouse;  
3)  the possibility (the impossibility) of temporary storage in the free warehouse;  
4)  the number and the date of issue of the certificate.  
19. A decision on refusal to include of the le gal entity in the register of the possessors of free 
warehouses shall be made formal in the form of an electronic document signed with an enhanced 
approved electronic signature.  
20. The format and structure of the documents envisaged by Parts 10, 13, 14, 1 7 and 19 of this 
article and sent to the applicant by the authorised customs body shall be defined by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs affairs.  
21. No charge shall be made for the consideration of an application for inclusion in the register of 
the possessors of free warehouses and for inclusion in said register.  
Article 373 . Modifying Information Available in an Application for Inclusion in the Regi ster of the 
Possessors of Free Warehouses  
1. If a change has occurred in the information provided in an application for inclusion in the register 
of the possessors of free warehouses or in the documents attached thereto the legal entity that has 
been inclu ded in the register of the possessors of free warehouses (his successor in the event of 
transformation of the legal entity) not notify accordingly the authorised customs body.  
2. The application for modification of information and the documents confirming a change in 
information shall be filed with the authorised customs body in the form of an electronic document 
signed with an enhanced approved electronic signature with the use of the Internet within five 
working days after the date of onset of the relevan t events or from the day when the person learned 
about the change in the information.  G/VAL/N/1/RUS/4  
 
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  3. The authorised customs body shall take a decision on refusal to make amendments to the register 
of the possessors of free warehouses, if the applicant has not provided  the documents confirming 
the change in the information, except for the documents specified in Part 6 of Article 372 of this 
Federal Law, and shall notify the applicant about it within three working days after the date of receipt 
of the application for mak ing amendments to the register of the possessors of free warehouses.  
4. The authorised customs body shall verify the compliance of the newly provided information with 
the terms for inclusion of a legal entity in the register of the possessors of free wareh ouses in the 
procedure envisaged by Parts 11 -17 of Article 372 of this Federal Law, with account being taken of 
the provisions of this article.  
5. If a change has occurred in the information that must be included in the certificate of inclusion in 
the regi ster of the possessors of free warehouses the authorised customs body shall make relevant 
amendments to the certificate of inclusion in the register of the possessors of free warehouses, and 
to the register of the possessors of free warehouses.  
6. The form ats and structure of the documents specified in Parts 2 and 3 of this article shall be 
defined by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
Article 374 . Suspending and Resuming the Op eration of a Legal Entity as the  
Possessor of a Free Warehouse  
1. The operation of a legal entity as the possessor of a free warehouse shall be suspended the 
authorised customs body has discovered a default on observance by the possessor of the free 
wareh ouse of the terms for inclusion in the register of the possessors of free warehouses envisaged 
by Items 3 and 4 of Part 3 of Article 369 of this Federal Law, in particular if such default on 
observance is connected with the emergence of situations not allo wing to exchange information 
between the authorised customs body and the possessor of the free warehouse.  
2. In the event of discovery by the authorised customs body of a default on observance by the 
possessor of the free warehouse of the terms for inclusi on in the register of the possessors of free 
warehouses envisaged by Items 3 and 4 of Part 3 of Article 369 of this Federal Law, the authorised 
customs body shall notify the possessor of the free warehouse about the discovered irregularities by 
means of se nding a notice thereto about the suspension of its operation as the possessor of the free 
warehouse.  
3. The legal entity's activity as the possessor of a free warehouse shall be deemed suspended from 
the day following the date of onset of the events servin g as evidence of the non -observance by the 
possessor of the free warehouse of the terms for inclusion in the register of the possessors of free 
warehouses envisaged by Items 3 and 4 of Part 3 of Article 369 of this Federal Law.  
4. From the date of suspensi on of the legal entity's operation as the possessor of the free warehouse 
the placement of goods under the customs procedure of free warehouse is prohibited until the 
termination of its effect.  
5. The legal entity's operation as the possessor of the free w arehouse shall be resumed if the 
circumstances which are specified in Part 1 of this article and have served as ground for suspension 
of such operation, from the date of the authorised customs body's decision on resumption of its 
operation as the possessor  of the free warehouse.  
6. The suspension of the legal entity's operation as the possessor of the free warehouse shall be 
effectuated for a term not exceeding three months after the day following the date of suspension of 
the legal entity's activity as the  possessor of the free warehouse.  
7. For the purpose of resuming the operation of the legal entity as the possessor of the free 
warehouse such legal entity shall file an application with the authorised customs body for resumption 
of operation as the posses sor of the free warehouse in the form of an electronic document with the 
use of the Internet at least 10 working days before the expiry of the term established by Part 6 of 
this article.  G/VAL/N/1/RUS/4  
 
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  8. After the receipt by the authorised customs body of the applicatio n for resumption of operation 
of the legal entity as the possessor of the free warehouse the authorised customs body shall verify 
the compliance of the information systems intended for keeping record of goods with the provisions 
established by Items 3 and 4 of Part 3 of Article 369 of this Federal Law.  
9. The authorised customs body shall notify the legal entity about the resumption of the legal entity's 
operation as the possessor of the free warehouse or about refusal to have its operation resumed. A 
relevant notice signed by the authorised official of the customs body shall be sent in the form of an 
electronic document with the use of the Internet.  
10. The formats and structure of the documents specified in Parts 2, 5 and 9 of this article shall be 
defined  by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
Article 375 . Removing a Legal Entity from the Register of the Possessors of Free Warehouses  
1. The possessor of a free warehouse is subje ct to removal from the register of the possessors of 
free warehouses:  
1)  on the grounds envisaged by Article 423 of the Code of the Union, with account being taken 
of the provisions of this item, and also of Parts 2 and 3 of this article. The re -organisat ion of 
the legal entity that has been included in the register of the possessors of free warehouses, 
in the form of transformation shall not serve as ground for removal of such legal entity from 
said register;  
2)  if the legal entity is held accountable on  administrative lines for the administrative offence 
envisaged by Part 2 of Article 16.23 the Code of Administrative Offences of the Russian 
Federation;  
3)  in the event of a default on observance of the terms for inclusion of a legal entity in the 
registe r of the possessors of free warehouses established by Item 1 of Part 4 of Article 369 of 
this Federal Law;  
4) if the circumstances which are specified in Part 1 of Article 374 of this Federal Law and have 
served as ground for suspension of the legal entity 's activity as the possessor of the free 
warehouse were not eliminated within the term established by Part 6 of Article 374 of this 
Federal Law, and/or if the application envisaged by Part 7 of Article 374 of this Federal Law 
has not been filed.  
2. The ack nowledgement of a default on execution by the possessor of the free warehouse of the 
duties envisaged by Paragraphs 4, 6, 7 and 10 of Article 424 of the Code of the Union is the holding 
of the possessor of the free warehouse accountable on administrative l ines for the administrative 
offence in the sphere of customs affairs envisaged by Part 1 of Article 16.9 the Code of Administrative 
Offences of the Russian Federation, and/or the holding of the possessor of the free warehouse two 
and more times accountable  on administrative lines for the administrative offences in the sphere of 
customs affairs envisaged by Articles 16.5, 16.13 - 16.16, Part 2 of Article 16.19, and Part 3 of 
Article 16.23 of the Code of Administrative Offences of the Russian Federation durin g the term when 
the person is deemed subjected to an administrative penalty in cases of the administrative offences 
envisaged by said articles, on the condition that the amounts of imposed administrative fines under 
said articles, in particular in their en tirety, made up 500,000 roubles and more.  
3. The possessor of a free warehouse is not subject to removal from the register of the possessors 
of free warehouses in accordance with Subitem 2 of Item 1 of Article 423 of the Code of the Union, 
if as of the dat e of filing of the application for removal from the register of the possessors of free 
warehouses with the authorised customs body the possessor of the free warehouse has one or 
several non -discharged judgements in cases of administrative offences in the s phere of customs 
affairs.  
4. A decision removal of a legal entity from the register of the possessors of free warehouses signed 
by the authorised official of the authorised customs body together with the substantiated ground for 
such decision shall be sent  in the form of a document on a paper medium by post as a registered 
letter or as an electronic document before or on the day following the date on which it is taken.  G/VAL/N/1/RUS/4  
 
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  5. A decision on removal of a legal entity from the register of the possessors of free wa rehouses 
shall enter into force upon the expiry of 10 calendar days after the date of adoption thereof.  
6. The removal of a legal entity from the register of the possessors of free warehouses shall not 
relieve that person (his successor) from the duty to c ommit the actions for which the duty to commit 
them had come into being before the removal of the legal entity from the register of the possessors 
of free warehouses, in accordance with the procedure established by the Code of the Union and this 
Federal La w. 
7. In the event of removal of a legal entity from the register of the possessors of free warehouses 
the refund (the termination of effect) of the security for execution of the duties of the legal entity 
pursuing activities as the possessor of a free warehous e that has been provided by that person at 
the inclusion thereof in such register shall be effectuated in accordance with Chapters 10 and 11 of 
this Federal Law.  
Article 376 . Procedure for Keeping a Register of the Possessors of Free Warehouses  
1. The regi ster of the possessors of free warehouses shall be kept by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs.  
2. The register of the possessors of free warehouses shall be kept in electronic f orm in the forms 
defined by the federal executive body carrying out the functions of control and supervision in the 
sphere of customs affairs.  
3. The register of the possessors of free warehouses shall be compiled on the basis of the decisions 
taken by the  authorised customs body on inclusion of legal entities in the register of the possessors 
of free warehouses, on removal of legal entities from such register, on making amendments to it, 
on suspension and resumption of the operation of legal entities as th e possessors of free warehouses. 
Amendments to electronic forms of the register of the possessors of free warehouses shall be made 
within three working days after the date on which the authorised customs body takes the relevant 
decision.  
4. The procedure f or the customs bodies to commit the actions of inclusion of legal entities in the 
register of the possessors of free warehouses, removal thereof from the given register, making 
amendments to such register, the form, type, format and structure of certificat es of inclusion in the 
register of the possessors of free warehouses and the procedure for filling them in shall be defined 
by the federal executive body carrying out the functions of control and supervision in the sphere of 
customs affairs.  
5. The federal  executive body carrying out the functions of control and supervision in the sphere of 
customs affairs shall ensure the posting of the register of the possessors of free warehouses on a 
regular basis, at least once a month, on its official website on the I nternet.  
Chapter 65. The Possessor of a Duty -Free Shop  
Article 377 . Terms for Inclusion of a Legal Entity into the Register of the  
Possessors of Duty -Free Shops  
1. The terms for inclusion of the legal entity in the register of the possessors of duty -free shops are 
established by Article 427 of the Code of the Union.  
2. In accordance with Paragraph 2 of Article 427 of the Code of the Union a term for inclusion of a 
legal entity in the register of the possessors of duty -free shops is the availability under o wnership, 
economic jurisdiction, operative management or lease of the structures and/or premises (parts of 
premises) which are fit for being used as a duty -free shop and meet the requirements established 
by Article 380 of this Federal Law.  
3. The additiona l terms for inclusion of a legal entity in the register of the possessors of duty -free 
shops are as follows:  G/VAL/N/1/RUS/4  
 
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  1)  the provision of a security for execution of the duties of the legal entity pursuing activities as 
the possessor of a duty -free shop in the amount of 2,500,000 roubles. The security that has 
been provided shall extend to the entire area of duty -free shops, in particular trading floors, 
of one possessor of duty -free shops that is functioning in the operating area of one customs 
body that has in clude the relevant person in the register of the possessors of duty -free shops;  
2)  the lack of the non -discharged duty of the possessor of a duty -free shop to pay an 
administrative fine imposed on the possessor of the duty -free shop under a judgement - that 
has become final - in a case of the administrative offence envisaged by Articles 16.2, 16.3, 
16.14, 16.15 and 16.19, Parts 2 and 3 of Article 16.23 the Code of Administrative Offences of 
the Russian Federation, except for cases when the term for impleme nting a judgement on 
imposition of an administrative fine has not expired;  
3)  the legal entity is not:  
a)  a state enterprise;  
b)  the organisation or state unitary enterprise specified in Part 1 of Article 274 of this 
Federal Law;  
c)  the organisation wh ose stockholder (member) is directly or indirectly the organisation 
or state unitary enterprise mentioned in Part 1 of Article 274 of this Federal Law;  
4)  registration in the personal area.  
4. Before the inclusion of the legal entity in the register of th e possessors of duty -free shops the 
opening of the duty -free shop shall be agreed upon with border guard bodies.  
5. The procedure for operating a duty -free shop shall be agreed upon with the customs body 
specified in Part 9 of Article 380 of this Federal L aw. 
6. A certificate of inclusion in the register of the possessors of duty -free shops shall comprise the 
following:  
1)  the name of the possessor of a duty -free shop, reference to the organisational legal form and 
location thereof, and the taxpayer identi fication number;  
2)  the location of the trading floor of the duty -free shop;  
3)  the location of the warehouse of the duty -free shop;  
4)  information on the areas of the warehouse of the duty -free shop;  
5)  the name of the customs body that has issued the  certificate;  
6)  the date of issue of the certificate and its number.  
Article 378 . Grounds for Removal from the Register of the Possessors of Duty -Free Shops  
1. Grounds for removal of the possessor of a duty -free shop from the register of the possessors o f 
duty-free shops are established by Article 428 of the Code of the Union.  
2. The possessor of a duty -free shop also shall be removed from the register of the possessors of 
duty-free shops in the case of default on execution of the duties envisaged by Arti cle 429 of the 
Code of the Union.  
3. An acknowledgement of a default on observance of the duties envisaged by Article 429 of the 
Code of the Union by the possessor of a duty -free shop, shall be the holding of the possessor of the 
duty-free shop accountable  on administrative lines for the administrative offence in the sphere of 
customs affairs that is envisaged by Part 1 of Article 16.9 of the Code of Administrative Offences of 
the Russian Federation, and/or the holding of the possessor of the duty -free shop  two or more times 
accountable on administrative lines for the administrative offences in the sphere of customs affairs 
envisaged by Articles 16.2, 16.3 and 16.15, Parts 2 and 3 of Article 16.19, Parts 2 and 3 of 
Article  16.23 the Code of Administrative Of fences of the Russian Federation during the term in which 
the person is deemed subjected to an administrative penalty in cases of the administrative offences 
envisaged by said articles, on the condition that the amounts of the imposed administrative fines 
under said articles make up, in particular in aggregate, 500,000 roubles and more.  G/VAL/N/1/RUS/4  
 
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  Article 379 . The Application for Inclusion in the Register of the Possessors of Duty -Free Shops  
1. The application for inclusion in the register of the possessors of duty -free shops shall comprise 
the following:  
1)  the applicant's application to the customs body asking for inclusion in the register of the 
possessors of duty -free shops;  
2)  information  on the name, organisational legal form, location and opened bank accounts of the 
applicant;  
3)  information on the structures and/or premises (the parts of premises) possessed by the 
applicant and intended for being used as a duty -free shop, about their l ocation, necessary 
facilities, equipment and material and technical resources;  
4)  information on the provision of a security for execution of the duties of the legal entity pursuing 
activities as the possessor of a duty -free shop, if such security is prov ided before the filing or 
simultaneously with the filing of the application for inclusion in the register of the possessors 
of duty -free shops;  
5)  information on registration or permission documents for pursuance of retail trade;  
6)  information on the ap proval of the opening of the duty -free shop envisaged by Part 4 of 
Article  377 of this Federal Law;  
7)  information on the approval of the procedure for operating the duty -free shop envisaged by 
Part 5 of Article 377 of this Federal Law.  
2. The following d ocuments confirming the declared information shall be attached to the application 
for inclusion in the register of the possessors of duty -free shops:  
1)  the certificate of the applicant's registration with a tax body;  
2)  documents confirming the applican t's right of possession of the structures and/or premises 
(the parts of premises) intended for being used as a duty -free shop;  
3)  layouts and drawings of the structures and/or premises (the parts of premises) intended for 
being used as a duty -free shop;  
4)  documents confirming the provision of a security for execution of the duties of the legal entity 
pursuing activities as the possessor of the duty -free shop, if such security is provided before 
the filing or simultaneously with the filing of the applicat ion for inclusion in the register of the 
possessors of duty -free shops;  
5)  acknowledgements from banks on the applicant's accounts opened in them;  
6)  registration or permission documents for pursuance of retail trade.  
3. Together with the documents mentioned in Part 2 of this article the applicant has the right submit 
a document confirming the fact that an entry about the applicant has been made in the unified state 
register of legal entities.  
4. Unless the applicant has provided on his own document confirming the fact that an entry about 
the applicant has been made in the unified state register of legal entities, the customs body shall 
request information on the applicant contained in the unified state register of legal e ntities, with the 
use the unified system of interdepartmental electronic interaction from the federal executive body 
responsible for the state registration of legal entities and of natural persons as individual 
businessmen.  
Article 380 . Provisions Governin g the Necessary Facilities, Equipment and Location of a Duty -Free 
Shop, and Procedure for Instituting and Operating It  
1. In accordance with Article 426 of the Code of the Union the duty -free shops are specifically 
designated and equipped with the necessar y facilities structures and/or premises (parts of premises) 
consisting of trading floors and warehouses, and also auxiliary premises (if any) (hereinafter referred 
to in this chapter as the area of a duty -free shop).  
2. The areas of a duty -free shop shall be equipped so as to ensure the sale of goods exclusively on 
the trading floors of the duty -free shop, the safety of goods and the possibility of exercising customs 
control in respect of them.  G/VAL/N/1/RUS/4  
 
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  3. The sale of goods in du ty-free shops shall be effectuated in accordance with the legislation of the 
Russian Federation. The legislation of the Russian Federation on the protection of consumers' rights 
may establish grounds for adjustment of the fiscal data available in the cash receipt handed out 
when goods are being sold in the duty -free shop.  
4. The procedure for adjustment of the fiscal data available in the cash receipt handed out when 
goods are being sold in the duty -free shop shall be defined by the federal executive body c arrying 
out the functions of state policy elaboration and normative legal regulation in the sphere of customs 
affairs.  
5. The auxiliary premises and warehouses of a duty -free shop shall have the necessary facilities and 
equipment so as to prevent access to  the goods which are on these premises for unauthorised 
persons (the persons not being employees of the duty -free shop, not having powers in respect of 
goods or not being representatives of the persons which have powers), and also allow the possibility 
of application of customs identification means to said premises.  
6. The following requirements shall be met by the necessary facilities, equipment and location of a 
duty-free shop:  
1)  the area of the duty -free shop shall not include objects not relating to i ts operation and to 
provision of support to its operation;  
2)  the warehouse of the duty -free shop may be only premises. The use of open -air grounds as 
the warehouse of the duty -free shop is prohibited. In the warehouse of the duty -free shop 
there shall no t be corridors for the passage of individuals, lobbies, entrance halls, 
administrative and everyday services and technical premises, and also the places intended for 
storage of packing and binding materials, technological equipment, implements, tare, clean ing 
machines and packing waste. The warehouse of the duty -free shop shall have weighing 
equipment with the various limits of weighing allowing to weigh the goods intended for being 
sold in the duty -free shop;  
3)  the area of the duty -free shop shall be arr anged so as to prevent the possibility of arrival or 
taking of goods bypassing customs control;  
4)  the trading floors of the duty -free shop intended for selling goods to the individuals:  
a)  who leave the customs territory of the Union shall be located in  the places of movement 
of goods across the customs border of the Union so as to prevent the possibility of the 
goods purchased in the duty -free shop being left on the customs territory of the Union, 
in particular by means of being handed over to individua ls who remain on that territory;  
b)  arriving in the customs territory of the Union shall be located in the places of movement 
of goods across the customs border of the Union by air or by water transport defined 
by the Government of the Russian Federation in accordance with Part 2 of Article 178 
of this Federal Law so as to prevent the possibility of access for the persons not arriving 
in the customs territory of the Union, and also so as to prevent the possibility of the 
goods purchases in the duty -free sh op being left on the customs territory of the Union 
as bypassing customs control, in particular by means of being handed over to individuals 
who do not arrive in the customs territory of the Union;  
c)  leaving the Russian Federation for another member stat e of the Union shall be located 
in the places of movement of goods across the customs border of the Union by air so 
as to prevent the possibility of selling goods to the individuals who leave the Russian 
Federation;  
d)  entering in the Russian Federation f rom another member state of the Union shall be 
located in the places of movement of goods across the customs border of the Union by 
air so as to prevent the possibility of goods being sold to the individuals who do not 
enter in the Russian Federation;  
5)  the trading floors of the duty -free shops for the individuals who leave the territory of the 
Russian Federation shall be located outside the place designated for exercising the customs 
control of the goods moved by natural persons while crossing the custom s border of the Union;  
6)  the trading floors of the duty -free shop for the individuals who arrive in the territory of the 
Russian Federation shall be located before the place where individuals cross the line of entry 
(drive -in) in "green channel" or anoth er place the crossing of which is deemed as a statement 
of lack of the goods subject to declaring for customs purposes;  G/VAL/N/1/RUS/4  
 
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  7)  the warehouses of the duty -free shop may be located outside the places of movement of goods 
across the customs border of the Union, but within the operating area of the customs body - 
where the duty -free shop is operating - that has included the legal entity in the register of the 
possessors of duty -free shops;  
8)  the area of the duty -free shop shall be equipped with a 24 -hour video s urveillance system 
allowing to keep the duty -free shop under surveillance in real time mode and to store data for 
at least 30 calendar days, with access thereto being provided for the customs body exercising 
control over the activity of the duty -free shop.  
7. It is prohibited to use the areas of a duty -free shop for storage and sale of the goods which have 
not been declared for the customs procedure of duty -free trade.  
8. It is admissible to move the goods declared for the customs of procedure of duty -free trade 
between a duty -free shop and specialised customs bodies, if in respect of the goods placed under 
the customs procedure of duty -free trade it is required to exercise other types of state control done 
by such customs bodies in the procedure defined by Part 9 of this article.  
9. The procedure for operating a duty -free shop shall be defined by the possessor of the duty -free 
shop by agreement with the customs -house in whose operating area the duty -free shop is going to 
function.  
10. The procedure for the f unctioning of a duty -free shop shall comprise the following:  
1)  the working hours of the duty -free shop;  
2)  a procedure for acceptance of goods into the warehouse of the duty -free shop;  
3)  a procedure for moving goods between the areas of the duty -free shop;  
4)  a procedure for moving the goods declared for the customs procedure of duty -free trade 
between the duty -free shop and specialised customs bodies;  
5)  the category (categories) of the persons specified in Item 2 of Article 243 of the Code of the 
Union to which the goods placed under the customs procedure of duty -free trade are going to 
be sold.  
11. The procedure for the functioning of a duty -free shop may also contain other information.  
12. The procedure for the functioning of a duty -free shop whic h is sent to the customs body specified 
in Part 9 of this article shall be considered within 10 working days from the time of coming to said 
customs body.  
13. If amendments are made to the procedure for the functioning of a duty -free shop such 
amendments s hall be agreed upon with the customs body specified in Part 9 of this article.  
14. In the event of the customs body's refusal to agree on the procedure for the functioning of the 
duty-free shop all the reasons which have served as ground for such refusal s hall be provided as 
well as recommendations for the elimination thereof.  
15. The Government of the Russian Federation may define a procedure for instituting duty -free 
shops, and a procedure for operating them.  
16. The provisions governing the location, the  necessary facilities and equipment of the duty -free 
shops in which goods are sold to the natural persons specified in Subitem 4 of Item 2 of Article 243 
of the Code of the Union shall be established by the Government of the Russian Federation.  
Article 381 . Rules for Selling Goods in Duty -Free Shops  
1. The Government of the Russian Federation may define rules for selling goods in duty -free shops.  
2. It is permitted to sell goods in duty -free shops to the categories of persons specified in the 
procedure for the functioning of the duty -free shop.  
3. In the event of sale of goods in duty -free shops fiscal documents may comprise information on 
the person to whom the goods are sold. The cases of provision of such of information and the G/VAL/N/1/RUS/4  
 
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  composition of the informat ion shall be defined by the federal executive body carrying out the 
functions of state policy elaboration and normative legal regulation in the sphere of customs affairs.  
4. In the cases and in the procedure which are established by the legislation of the Russian 
Federation and/or the Government of the Russian Federation the goods sold in duty -free shops shall 
be marked.  
Chapter 66. The Authorised Economic Operator  
Article 382 . The Register of Authorised Economic Operators  
1. The register of authorised economic operators shall be kept by the federal executive body carrying 
out the functions of control and supervision in the sphere of customs affairs.  
2. The procedure for inclusion of a legal entity in the register of authorise d economic operators and 
for removal thereof from such register, the procedure for issuance, suspension and resumption of 
the effect of a certificate of inclusion in the register of authorised economic operators, and also the 
procedure for keeping the regi ster of authorised economic operators, the forms of the documents 
drawn up when this register is being kept, procedure and term for the commission of actions, the 
taking of decisions in as much as it concerns the issues not regulated by international treat ies and 
acts in the sphere of customs regulation and this Federal Law shall be defined by the federal 
executive body carrying out the functions of state policy elaboration and normative legal regulation 
in the sphere of customs affairs.  
3. The formats and structure of the documents drawn up in the course of keeping of the register of 
authorised economic operators shall be defined by the federal executive body carrying out the 
functions of control and supervision in the sphere of customs affairs.  
4. A legal entity may be included in the register of authorised economic operators with the issuance 
of a Type 1 and/or Type 2 or Type 3 certificate.  
Article 383 . Terms for Inclusion of a Legal Entity into the Register of  
Authorised Economic Operators  
1. The terms for inclusion of a legal entity into the register of authorised economic operators with 
the issuance of a Type 1 certificate are established by Item 1 of Article 433 of the Code of the Union.  
2. The terms for inclusion of a legal entity the regi ster of authorised economic operators with the 
issuance of a Type 2 certificate are established by Item 3 of Article 433 of the Code of the Union.  
3. The terms for inclusion of a legal entity into the register of authorised economic operators with 
the issu ance of a Type 3 certificate are established by Item 5 of Article 433 of the Code of the Union.  
4. In accordance with Subitem 1 of Item 1 of Article 433 of the Code of the Union a term for inclusion 
of a legal entity (applicant) in the register of authoris ed economic operators is the fact that this legal 
entity had been pursuing foreign economic activity, an activity in the sphere of customs affairs as a 
customs representative, the possessor of a temporary storage warehouse or a customs warehouse 
for at lea st three years prior to the date of registration by the customs body of the application for 
inclusion in the register of authorised economic operators, during which:  
1)  the person pursuing foreign economic activity, save the provision of the services of c arriage 
of goods, filed at least 20 declarations concerning goods for each year or the total value of 
the goods moved across the customs border of the Union for each year was at least the 
amount equivalent to 750,000 euros at the official exchange rate of the foreign currency to 
the rouble of the Russian Federation established by the Central Bank of the Russian 
Federation, effective as of the date of registration by the customs body of the application for 
inclusion in the register of authorised economic ope rators;  
2)  the person pursuing activities in the sphere of customs affairs as a customs representative 
filed at least 300 customs declarations for each year or the sum total of value of goods that 
was declared in the customs declarations filed by him for each year was at least the amount 
equivalent to 1,000,000 euros at the official exchange rate of the foreign currency to the G/VAL/N/1/RUS/4  
 
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  rouble of the Russian Federation established by the Central Bank of the Russian Federation, 
effective as of the date of registratio n by the authorised customs body of the application for 
inclusion in the register of authorised economic operators;  
3)  the person pursuing activities in the sphere of customs affairs as the possessor of a temporary 
storage warehouse or a customs warehouse  did store the goods whose total value for each 
year was at least the amount equivalent to 8,000,000 euros at the official exchange rate of 
the foreign currency to the rouble of the Russian Federation established by the Central Bank 
of the Russian Federati on, effective as of the date of registration by the authorised customs 
body of the application for inclusion in the register of authorised economic operators.  
5. In accordance with Subitem 5 of Item 1 of Article 433 of the Code of the Union a term for incl usion 
of a legal entity in the register of authorised economic operators is the lack of facts of the legal 
entity's being held accountable on administrative lines liability within the one year preceding the 
date of registration by the authorised customs bo dy of the application for inclusion in the register of 
authorised economic operators:  
1)  in the Russian Federation - for the administrative offences put within the competence of the 
customs bodies of the Russian Federation, with account being taken of the  circumstances 
envisaged by Part 6 of this article;  
2)  in other member states of the Union - for the administrative offences for which the holding 
one accountable according to the legislation of these member states of the Union is defined 
as ground for re fusal to include in the register of authorised economic operators, with account 
being taken of the details established by the legislation of the member states of the Union.  
6. The authorised customs body shall take a decision on inclusion of a legal entity  in the register of 
authorised economic operators if there are facts of such person's being held accountable on 
administrative lines for the commission of the administrative offences put within the competence of 
the customs bodies in the one year preceding  the date of registration by the authorised customs 
body of the application for inclusion in the register of authorised economic operators, given the 
observance of the following conditions:  
1)  the judgements in the cases of the administrative offences put  within the competence of the 
customs bodies were discharged by such legal entity within the term envisaged by the Code 
of Administrative Offences of the Russian Federation;  
2)  within the term during which the person is deemed subjected to an administrati ve penalty 
there are no facts that an administrative penalty was imposed on the legal entity three or 
more times in the form of confiscation of the instrument or the object of an administrative 
offence put within the competence of the customs bodies;  
3)  the total sum of administrative fines for the period in which the person is deemed subjected 
to an administrative penalty does not exceed:  
a)  for the persons pursuing foreign economic activity - one per cent of the total amount of 
import customs duties and  taxes paid by said person for the same period;  
b)  for the persons pursuing activities in the sphere of customs affairs, except for customs 
representatives - 0.1 per cent of the value (customs value) of the goods in respect of 
which the person was carryin g out activities in the sphere of customs affairs for the 
same period;  
c)  for customs representatives - 0.5 per cent of the customs value of the goods in respect 
of which the customs representative filed customs declarations for the same period.  
7. In accordance with Subitem 6 of Item 1 of Article 433 of the Code of the Union a term for inclusion 
of a legal entity in the register of authorised economic operators is the lack of cases when the 
following were held criminally liable: the natural persons  of member states of the Union being 
shareholders of the legal entity, and having 10 and more per cent of shares in the legal entities 
seeking inclusion in the register of authorised economic operators, its founders (stockholders), heads 
or chief accountan ts: 
1)  in the Russian Federation - for the commission of the crimes envisaged by Articles 159, 169, 
171, 171.1, 172, 173.1 -175, 180, 186, 189 - 191.1, 193 -194, 198 -199.2, 200.1, 200.2, 210, 
226.1 and 229.1 of the Criminal Code of the Russian Federation;  G/VAL/N/1/RUS/4  
 
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  2)  in other member states of the Union - for the crimes for which the holding of one accountable 
under the legislation of these member states of the Union is defined as ground for refusal to 
include in the register of authorised economic operators.  
8. In accordance with Subitem 7 of Item 1 of Article 433 of the Code of the Union a term for inclusion 
of a legal entity in the register of authorised economic operators is the fact that the legal entity has 
a system intended for keeping record of goods allowing to compare the information provided to 
customs bodies in the course of customs operations with information on the realisation of economic 
transactions that meets the model requirements established by the Commission, and also the 
following requirements:  
1)  the keeping of separate record of transactions in foreign goods and in goods of the Union;  
2)  offering to the customs bodies' officials the opportunity for getting access (in particular 
remotely) to the system intended to keep record of goods;  
3)  provis ion for the information system of the legal entity facilities for protection of the data 
contained in it to prevent unauthorised access, the possibility of immediate recovery of the 
information that has been modified or destroyed as a result of unauthorise d access thereto, 
and continuous control over the actual level of data protection.  
9. The procedure for the customs bodies to get access to of the legal entity's system intended to 
keep record of goods shall be defined in the agreement specified in Article  386 of this Federal Law, 
concluded between the authorised economic operator and the customs body at which the use of 
special simplifications is intended.  
10. In accordance with Item 6 of Article 433 of the Code of the Union the additional terms for 
inclus ion of a legal entity in the register of authorised economic operators are as follows:  
1)  as of the date of filing of the application for inclusion in the register of authorised economic 
operators, and during the period of consideration of that applicatio n the legal entity shall not 
be under re -organisation (except for re -organisation in the form of transformation), winding -
up or bankruptcy;  
2)  the legal entity does not use a simplified taxation system;  
3)  the legal entity is not:  
a)  a state enterprise;  
b)  an organisation or state unitary enterprise of the customs bodies;  
c)  the organisation whose stockholder (member) is directly or indirectly the organisation 
or state unitary enterprise mentioned in Part 1 of Article 274 of this Federal Law;  
d)  a legal entity that has been removed from the register of authorised economic operators 
on the grounds envisaged by Items 2 -6 of Part 1 of Article 389 of this Federal Law until 
the expiry of one year after the date of removal of such legal entity from the regis ter of 
authorised economic operators;  
e)  connected to a legal entity that has been removed from the register of authorised 
economic operators on the grounds envisaged by Subitems 4 -7 of Item 8 of Article 435 
of the Code of the Union, Items 2 -6 of Part 1 o f Article 389 of this Federal Law until the 
expiry of one year after the date of removal of such legal entity from the register of 
authorised economic operators;  
4)  the head of the legal entity and its chief accountant do not have an unquashed or unexpung ed 
conviction for the commission of the crimes envisaged by Articles 159, 169, 171, 171.1, 172, 
173.1 -175, 180, 186, 189 -191.1, 193 -194, 198 -199.2, 200.1, 200.2, 210, 226.1 and 229.1 
of the Criminal Code of the Russian Federation.  
11. In the cases envisage d by the Commission the procedure for assessing the financial stability of 
a legal entity seeking inclusion in the register of authorised economic operators shall be established 
by the federal executive body carrying out the functions of state policy elabo ration and normative 
legal regulation in the sphere of customs affairs.  
12. If the financial stability of a legal entity pursuing the activity of manufacturing goods and/or 
exporting goods does not correspond to the value defined in accordance with Item 7 of Article 433 
of the Code of the Union, the terms for inclusion of such legal entity in the register of authorised G/VAL/N/1/RUS/4  
 
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  economic operators with the issuance of a Type 2 certificate are the provision of a security for 
execution of the duties of the authorised e conomic operator in the amount equivalent to at least 
150,000 euros at the official exchange rate of the foreign currency to the rouble of the 
Russian  Federation established by the Central Bank of the Russian Federation, effective as of the 
date of registr ation by the customs body of the application, and the observance of one of the 
following terms:  
1) the main type of activity of the legal entity is the manufacturing of motor vehicles, trailers 
and semi -trailers in a quantity of at least 10,000 pieces per annum;  
2)  the main type of activity of the legal entity is an activity whose indicators and criteria 
correspond to the values established by the Government of the Russian Federation.  
13. For the purposes of application of this chapter the administrative offences put within the 
competence of the customs bodies means the administrative offences envisaged by Articles 6.15, 
6.16 and 6.33, by Part 1 of Article 7.12, Part 4 of Article 8.28.1, A rticles 11.14 and 11.15, Part 1 of 
Article 14.10, Article 14.50, Parts 1, 4 and 5 of Article 15.25, Articles 16.1, 16.2, 16.3, 16.5 -16.17, 
16.19 -16.23, Part 1 of Article 16.24, Part 1 of Article 19.4, Part 1 of Article 19.5, Articles 19.6 and 
19.7, Part 2 of Article 20.23, Part 1 of Article 20.25 of the Code of Administrative Offences of the 
Russian Federation, in cases when the proceeding in the cases of administrative offences was carried 
out by customs bodies.  
14. For the purposes of application of this chapter the mutually connected persons means the legal 
entities which meet one of the following conditions:  
1)  have common directors (heads);  
2)  are legally recognised business partners, i.e. are connected by contractual relations, act for 
the purposes o f profit making and jointly bear the expenses and losses relating to the 
pursuance of joint activities;  
3)  any person directly or indirectly possesses, controls or is the holder of five or more per cent 
of the outstanding voting shares of both of them;  
4)  one of them directly or indirectly controls the other one;  
5)  both of them directly or indirectly are controlled by a third person;  
6)  they jointly directly or indirectly control a third person.  
15. The persons being partners in joint business or other  activity, and at the same time one of them 
is an exclusive (sole) agent, an exclusive distributor or exclusive concessionaire of the other, no 
matter how it is arranged, are deemed mutually connected, if these persons meet at least one of 
the conditions m entioned in Part 12 of this article.  
16. The person shall be deemed controlling another person if de jure or de facto it has the possibility 
of limiting the actions of that person or managing them.  
Article 384 . Procedure for Inclusion into the Register of Authorised Economic Operators  
1. For the purposes of being included in the register of authorised economic operators a legal entity 
shall file an application for inclusion in the register of authorised economic operators, sent with the 
use of the Internet in the form endorsed by the Commission, as an electronic document signed with 
an enhanced approved electronic signature.  
2. For inclusion in the register of authorised economic operators with the issuance of Type 1 and 
Type 2 certificates a legal entity ha s the right to file one application with the authorised customs 
body.  
3. The inclusion of a legal entity in the register of authorised economic operators shall be effectuated 
by the authorised customs body with account being taken of the results of customs  control carried 
out about the compliance of the person with the terms for assignment of the status of authorised 
economic operator.  
4. Attached to the application for inclusion in the register of authorised economic operators shall be 
electronic documents  confirming the information declared in it.  G/VAL/N/1/RUS/4  
 
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  5. The authorised customs body shall consider the application for inclusion in the register of 
authorised economic operators, and shall take a decision on inclusion of, or on refusal to include the 
legal entity i n the register of authorised economic operators within 120 calendar days after the date 
of registration of said application. The term for consideration of the application by the authorised 
customs body shall not include the periods:  
1)  from the date of di spatch by the authorised customs body to the applicant of an inquiry in 
accordance with Part 6 of this article about the need for provision of documents until the date 
of provision of the requested documents by the applicant or the date of expiry of the te rm for 
the provision thereof;  
2)  from the date of dispatch by the authorised customs body of the notice specified in Part 8 of 
this article until the date of acceptance of a security by the authorised customs body for 
execution of the duties of the author ised economic operator or of the expiry of the term for 
the provision thereof.  
6. Within five working days after the date of registration of the application for inclusion in the register 
of authorised economic operators the authorised customs body shall take a decision on consideration 
thereof or on refusal to consider it. A decision o n consideration of the application or on refusal to 
consider it in the form of an electronic document shall be sent to the applicant with the use of the 
Internet before or on the next working day after it is taken.  
7. The authorised customs body shall refu se to consider an application for inclusion in the register 
of authorised economic operators in the cases specified in Item 5 of Article 434 of the Code of the 
Union.  
8. If at the filing of the application for inclusion in the register of authorised econom ic operators no 
grounds exist for refusal to consider the application, and the information provided in it is not 
confirmed by the applicant with relevant, except for the cases envisaged by Paragraph 2 of Item 2 
of Article 434 of the Code of the Union, the authorised customs body within five working days after 
the date of registration of the application shall send an inquiry to the applicant with the use of the 
Internet in electronic form about the need for provision of such documents within one month.  
9. In the event of the applicant's default on filing documents within said term the authorised customs 
body shall take a decision on refusal to consider the application.  
10. After the taking of a decision on consideration of the application for inclusion in the register of 
authorised economic operators the authorised customs body shall take a decision on carrying out a 
customs check in respect of the legal entity in accordanc e with Subitem 3 of Item 16 of Article 333 
of the Code of the Union.  
11. According to the results of consideration of the application for inclusion in the register of 
authorised economic operators with the issuance of a Type 1 certificate the authorised cu stoms body 
shall notify the applicant in the form of an electronic document about the observance of the terms 
established by Subitems 1, 3 -7 of Item 1 of Article 433 of the Code of the Union and Part 8 of Article 
383 of this Federal Law, or shall take a de cision on refusal to include in such register in accordance 
with Part 14 of this article.  
12. According to the results of consideration of the application for inclusion in the register of 
authorised economic operators with the issuance of a Type 2 or Type 3 certificate the authorised 
customs body shall take a decision on inclusion or on refusal to include in the register of authorised 
economic operators in accordance with Parts 14 and 15 of this article.  
13. The authorised customs body shall refuse includin g in the register of authorised economic 
operators in the event of non -observance of the terms established by Article 433 of the Code of the 
Union, and also in cases when grounds are discovered in the course of consideration of the 
application for inclusio n in the register of authorised economic operators for removal of the legal 
entity from the register of authorised economic operators.  
14. The documents confirming the provision of a security for execution of the duties of the authorised 
economic operator shall be filed within two months after the date of the customs body's sending of 
said notice.  G/VAL/N/1/RUS/4  
 
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  15. The authorised customs body shall refuse accepting a security for execution of the duties of the 
authorised economic operator if such security is provided upo n the expiry of the term established 
by Part 10 of this article, and also in other cases envisaged by the Code of the Union and this Federal 
Law. 
16. The customs body shall take a decision on inclusion of the legal entity in the register of authorised 
economic operators within 10 working days after the date of acceptance of the relevant security for 
execution of the duties of the authorised economic operator.  
17. If the documents confirming the provision of a security for execution of the duties of an 
autho rised economic operator were not filed within the term established by Part 10 of this article or 
if the filed documents do not appropriately confirm that a security has been provided for execution 
of the duties of the authorised economic operator, then wit hin 10 calendar days after the date of 
expiry of said term the authorised customs body shall take a decision on refusal to include the 
applicant in the register of authorised economic operators.  
18. A decision on refusal to include in the register of autho rised economic operators in the form of 
an electronic document shall be sent to the applicant by means of information -telecommunication 
networks, in particular with the use of the Internet, within five working days after the date of such 
decision.  
19. A decision on inclusion of the legal entity in the register of authorised economic operators shall 
be made formal by means of issuing a Type 1, Type 2 or Type 3 certificate of inclusion in the register 
of authorised economic operators in the form of an electro nic document, and it shall be sent to said 
legal entity with the use of the Internet within five working days after the date of such decision.  
20. The issuance of a certificate of another type to a legal entity that has been included in the 
register of aut horised economic operators shall be effectuated on an application of the given legal 
entity in the procedure envisaged by this article, given the observance of the conditions established 
by the Code of the Union. Said application shall be considered by the  authorised customs body in 
the procedure and within the term which are envisaged by Part 3 of this article.  
21. In the event of issuance of a Type 3 certificate to a legal entity holding a Type 1 and/or Type 2 
certificate the previously effective certific ates shall be deemed invalid from the date of entry into 
force of the Type 3 certificate.  
22. In the event of issuance of issuance of a type 1 and/or Type 2 certificate to a legal entity holding 
a Type 3 certificate the previously effective certificate sha ll be deemed invalid from the date of entry 
into force of the Type 1 and/or Type 2 certificate.  
23. The application for inclusion of a legal entity in the register of authorised economic operators, 
the application for making amendments to said register, an d also the documents confirming the 
information declared in them may be files with the authorised customs body in the form of 
documents on a paper medium if the authorised customs body cannot ensure the realisation of filing 
of such application by the lega l entity in the form of electronic documents. In this case, a certificate 
of inclusion in the register of authorised economic operators shall be issued in the form of a document 
on a paper medium.  
Article 385 . Making Amendments to the Register of Authorise d Economic Operators  
1. A legal entity that has been included in the register of authorised economic operators (its 
successor in the event of transformation thereof) shall inform the authorised customs body about a 
change in the following information that was provided in the application for inclusion in the register 
of authorised economic operators:  
1)  on the name of the authorised economic operator, and its taxpayer identification number;  
2)  on the structures, premises (parts of premises), open -air groun ds (parts of open -air grounds) 
of the authorised economic operator;  
3)  on the natural persons of member states of the Union who are the shareholders of the 
authorised economic operator, holding 10 and more per cent of shares in it, its founders 
(stockhold ers), heads and chief accountants.  G/VAL/N/1/RUS/4  
 
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  2. The authorised economic operator (its successor in the event of transformation thereof) shall 
inform shall inform the authorised customs body about a change in said information by means of 
filing an application for mak ing amendments to the register of authorised economic operators sent 
with the use of the Internet of the application in the form of an electronic document together with 
supporting electronic documents.  
3. The application for making amendments to the regist er of authorised economic operators shall be 
filed with the authorised customs body within 14 calendar days after the date of onset of the relevant 
events or from the day on which the person learned about the onset thereof.  
4. If a customs check is needed for verifying the declared information the authorised customs body 
shall take a decision carrying it out in accordance with Subitem 4 of Item 16 of Article 333 of the 
Code of the Union.  
5. The authorised customs body shall refuse making amendments to the r egister of authorised 
economic operators if according to the results of the completed customs check the information that 
was provided in the application is not confirmed.  
6. Said decision in the form of an electronic document shall be sent to the applicant with the use of 
the Internet before or on the next working day after is it taken.  
Article 386 . The Interaction of Customs Bodies and Authorised Economic Operators  
The custo ms bodies carrying customs operations shall interact with the authorised economic 
operator when the special simplifications envisaged by Subitem 4 of Item 2, Subitems 1 -4, 7, 9 of 
Item 3 of Article 437 of the Code of the Union are being applied. The proced ure for said interaction, 
in particular regulations on information exchange between by the authorised economic operator and 
customs bodies, and also in an agreement on cooperation concluded between by the authorised 
customs body and the authorised economic  operator. The model form of said agreement shall be 
defined by the federal executive body carrying out the functions of state policy elaboration and 
normative legal regulation in the sphere of customs affairs.  
Article 387 . The Structures, Premises and Ope n-Air Grounds of an Authorised Economic Operator  
1. The procedure for creation of customs control zones in the structures, on premises (parts of 
premises) and/or open -air grounds (parts of open -air grounds) of an authorised economic operator 
shall be defin ed by the federal executive body carrying out the functions of control and supervision 
in the sphere of customs affairs.  
2. The taking of the goods which are under customs control from the customs control zones specified 
in Part 1 of this article shall be effectuated on the permission of the customs body.  
3. In the customs control zones specified in Part 1 of this article it is allowed to store jointly with of 
goods which are in temporary storage, other goods whose owners are authorised economic 
operators, on the condition that they are stored separately as ensured by any method acceptable 
for the authorised economic operator allowing to visually tell the goods which are under customs 
control from other goods (cordon tape, partitions, technological gangways marked with relevant tags 
and inscriptions).  
4. It is admissible to store solid or fluid goods in bulk which are in customs control zones under 
customs control jointly with the goods of the same kind and quality which are in storage.  
Article 388 . Suspending and Resuming the Effect of the Certificate of  
Authorised Economic Operator  
1. In accordance with Subitems 11 and 12 of Item 1 and Item 2 of Article 435 of the Code of the 
Union the grounds for suspension of the effect of the certificate of in clusion in the register of 
authorised economic operators are as follows:  
1)  an action has been brought in respect of the authorised economic operator in a case of an 
administrative offence (the administrative process has been commenced):  G/VAL/N/1/RUS/4  
 
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  a)  in the Russia n Federation - put within the competence of the customs bodies, with 
account being taken of the circumstances envisaged by Part 4 of this article;  
b)  in one of other member states of the Union - designated by the legislation of a member 
state of the Union  as ground for suspension of the effect of the certificate;  
2)  a criminal action has been brought in respect of the natural persons member states of the 
Union who are the shareholders holding 10 and more per cent of the shares of the legal entities 
includ ed in the register of authorised economic operators, and the founders (stockholders), 
heads and chief accountants of such legal entities:  
a)  in the Russian Federation - for the commission of the crimes envisaged by Articles 159, 
169, 171, 171.1, 172, 173. 1-175, 180, 186, 189 -191.1, 193, 194, 198 -199.2, 200.1, 
200.2, 210, 226.1 and 229.1 of the Criminal Code of the Russian Federation;  
b)  in one of other member states of the Union - on the signs of a crime which is defined 
by the legislation of the member s tate of the Union as ground for suspension of the 
effect of the certificate;  
3)  a default on filing with the customs body within the term defined by Part 2 of Article 385 of 
this Federal Law an application for making amendments to the register of authoris ed economic 
operators in accordance with the provisions of Part 1 of said article;  
4)  the commencement of the process of winding -up of the legal entity;  
5)  a default on execution of the duty envisaged Item 3 of Article 441 of the Code of the Union 
concerning the filing by the authorised economic operator of a declaration concerning goods 
by the 15th day of the month following the month of clearance of the goods before the filing 
of a declaration concerning the goods;  
6)  the rescission of an agreeme nt on cooperation between by the authorised customs body and 
authorised economic operators in the event of breach by the authorised economic operator of 
the provisions of that agreement.  
2. The removal of a natural person of a member state of the Union fro m the set of the persons 
specified in Item 2 of Part 1 of this article after the bringing of the criminal action specified in Item  2 
of Part 1 of this article, and until the entry into force of a decision of a court or official which is 
carrying out the cr iminal legal proceedings shall not serve as ground for resumption of the effect of 
the certificate of authorised economic operator.  
3. If a legal entity has been included in the register of authorised economic operators with the 
issuance of Type 1 and Type  2 certificates, then in the cases envisaged by Subitems 2 -12 of Item  1 
of Article 435 of the Code of the Union and by Part 1 of this article both certificates are subject to 
suspension simultaneously.  
4. In the case envisaged by Subitem 1 of Item 1 of Art icle 435 of the Code of the Union the 
suspension may extend to the effect of one of the certificates or of both certificates in accordance 
with the legal entity's application.  
5. The customs body has the right not to suspend the effect of the certificate i n the case envisaged 
by Item 1 of Part 1 of this article, given the observance of the following terms:  
1)  the judgements in cases of the administrative offences put within the competence of the 
customs bodies which were committed by the legal entity withi n one year prior to the onset 
of the event envisaged Item 1 of Part 1 of this article were discharged by such legal entity 
within the term envisaged by the Code of Administrative Offences of the Russian Federation;  
2)  during the term in which the person i s deemed subjected to an administrative penalty there 
were no facts when an administrative penalty was imposed on the legal entity three and more 
times in the sphere of customs affairs in the form of confiscation of the instrument or the 
object of the admi nistrative offence;  
3)  the total sum of administrative fines for the period in which the person is deemed subjected 
to an administrative penalty does not exceed:  
a)  for the persons pursuing foreign economic activity - one per cent of the sum total of the  
import customs duties and taxes paid by said person for the same period;  G/VAL/N/1/RUS/4  
 
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  b)  for the persons pursuing activities in the sphere of customs affairs, except for customs 
representatives - 0.1 per cent of the value (customs value) of the goods in respect of 
which the person pursued activities in the sphere of customs affairs for the same period;  
c) for customs representatives - 0.5 per cent of the customs value of the goods in respect 
of which the customs representative filed customs declarations for the same p eriod.  
6. Unless within the term envisaged by Part 2 of Article 385 of this Federal Law the authorised 
economic operator filed an application with the authorised customs body for making amendments 
to the register of authorised economic operators, the effec t of the certificate of the authorised 
economic operator shall be suspended from the date of discovery by the authorised customs body 
of the fact of a default on filing said application until the expiry of 30 calendar days after the date of 
filing of an ap plication for making amendments to the register of authorised economic operators with 
the authorised customs body in the established by procedure.  
7. In accordance with Item 3 of Article 435 of the Code of the Union the authorised customs body 
within 10 wo rking days after the date of receiving of information on the availability of the grounds 
envisaged by Item 1 of Article 435 of the Code of the Union or by Part 1 of this article shall take a 
decision on suspension of the effect of the certificate.  
8. The a uthorised of customs body's decision on suspension of the effect of the certificate of inclusion 
in the register of authorised economic operators in the form of an electronic document or in writing 
shall be sent to the legal entity within five working days  after the date of such decision.  
9. In the cases defined by the federal executive body carrying out the functions of state policy 
elaboration and normative legal regulation in the sphere of customs affairs a decision of the 
authorised customs body on susp ension of the effect of a certificate of inclusion in the register of 
authorised economic operators and a decision on resumption of the effect of this certificate shall be 
taken in the automatic mode (without the participation of the customs bodies' offici als). 
The automatically prepared decisions of the authorised customs body in the form of electronic 
documents shall be sent to the legal entity with the use of the Internet before or on the one working 
day after the date of taking of such decisions.  
10. The authorised customs body shall take a decision on resumption of the effect of a certificate of 
an authorised economic operator:  
1)  if the certificate was suspended on the ground envisaged by Subitem 1 of Item 1 of Article  435 
of the Code of the Union - within five working days after the date on which the authorised 
customs body received the authorised economic operator's application for resumption of the 
effect of the certificate;  
2)  if the certificate was suspended on the grounds envisaged by Subitems 2 -10 of Item 1 of 
Article 435 of the Code of the Union - within five working days after the date of elimination of 
the reasons which have served as ground for the suspension of the effect of the certificate of 
the authorised economic operator;  
3)  if the ce rtificate was suspended on the grounds envisaged by Item 4 of Part 1 of this article - 
within five working days after the date of expiry of the term established by Part 5 of this 
article;  
4)  if the certificate was suspended on the grounds envisaged by Ite ms 5 and 6 of Part 1 of this 
article - within five working days after the date of elimination of the reasons which have served 
as ground for the suspension of the effect of the certificate of the authorised economic 
operator;  
5)  if the certificate was suspended on the grounds envisaged by Subitems 11 and 12 of Item 1 
of Article 435 of the Code of the Union - within five working days from the date of:  
a)  entry into force of a decision of a court or another authorised body (official) on relieving 
from cr iminal or administrative liability;  
b)  entry into force of a decision of a court or another authorised body (official) on 
termination of the criminal case or the case of an administrative offence;  
c)  discharge of a decision of a court or another authoris ed body (official) on holding the 
legal entity accountable on administrative lines after the entry into force thereof, given 
the observance of the terms specified in Part 2 of Article 389 of this Federal Law;  G/VAL/N/1/RUS/4  
 
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  d)  the entry into force of the decision of an authorised body of another member state of 
the Union in a case of an administrative offence or a criminal case that serves as ground 
for resumption of the effect of the certificate.  
11. A decision on resumption of the effect of the certificate of authorise d economic operator in the 
form of a document on a paper medium or an electronic document shall be sent to the authorised 
economic operator within two working days after the date of such decision.  
Article 389 . Removal from the Register of Authorised Econom ic Operators  
1. In accordance with Subitems 3, 5 and 6 of Item 8 and Item 9 of Article 435 of the Code of the 
Union the grounds for removal of a legal entity from the register of authorised economic operators 
are as follows:  
1)  the re -organisation of the legal entity that has been included in the register of authorised 
economic operators, except for re -organisation in the form of transformation;  
2)  the entry into force of a decision of an authorised body (official) or a court decision on holding 
the legal  entity accountable on administrative lines:  
a)  in the Russian Federation - for the commission of an administrative offence in the sphere 
of customs affairs, with account being taken of the circumstances specified in Part 2 of 
this article;  
b)  in other m ember states of the Union - for the commission of the administrative offence 
which is defined by the legislation of these member states of the Union as grounds for 
removal of the legal entity from the register of authorised economic operators, with 
account  being taken of the exclusions established by the legislation of member states 
of the Union;  
3)  the becoming res judicata of a court judgement in respect of the natural persons of member 
states of the Union who are the shareholders holding 10 and more per  cent of the shares of 
the legal entities which have been included in the register of authorised economic operators, 
and the founders (stockholders), heads, chief accountants of such legal entities:  
a)  in the Russian Federation - for the commission of the  crimes envisaged by Articles 159, 
169, 171, 171.1, 172, 173.1 -175, 180, 186, 189 -191.1, 193, 194, 198 -199.2, 200.1, 
200.2, 210, 226.1 and 229.1 of the Criminal Code of the Russian Federation;  
b)  in other member states of the Union - for the commission of  the crime defined by the 
legislation of these member states of the Union as ground for removal of the legal entity 
from the register of authorised economic operators;  
4)  the realisation of customs operations with the use of special simplifications in res pect of the 
goods whose seller is a legal entity located or registered on the territory that is included in 
the list - endorsed by the federal executive body carrying out the functions of state policy 
elaboration and normative legal regulation in the spher e of customs affairs - of the states and 
territories which grant preferential taxation regime and/or do not envisage the disclosure and 
provision of information in cases when financial transactions take place (hereinafter referred 
to as offshore zones);  
5)  the realisation of customs operations with the use of special simplifications in respect of the 
goods imported by the authorised economic operator into the Russian Federation for which 
payment is made by means of carrying out financial transactions throu gh offshore zones;  
6)  a default on observance by the legal entity of the terms for inclusion the register of authorised 
economic operators envisaged by Part 8 of Article 383 of this Federal Law.  
2. The customs body has the right not to remove a legal enti ty from the register of authorised 
economic operators in the case envisaged by Item 2 of Part 1 of this article, and/or to resume the 
effect of the certificate of authorised economic operator in the case envisaged by Subitem "c" of 
Item 5 of Part 10 of Art icle 388 of this Federal Law, given the observance of the following terms:  
1) judgements in cases of administrative offences in the sphere of customs affairs were 
discharged by such legal entity within the term envisaged by the Code of Administrative 
Offen ces of the Russian Federation;  G/VAL/N/1/RUS/4  
 
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  2) during the term when the person is deemed subjected to an administrative penalty there are 
no facts of imposition of an administrative penalty three and more times on the legal entity in 
the sphere of customs affairs in the form of confiscation of the instrument or of the object of 
the administrative offence;  
3)  the sum total of administrative fines for the period when the person is deemed subjected to 
an administrative penalty does not exceed:  
a)  for the persons pursui ng foreign economic activity - one per cent of the sum total of the 
import customs duties and taxes for the same period paid by said person;  
b)  for the persons pursuing activities in the sphere of customs affairs, except for customs 
representatives - 0.1 per cent of the value (customs value) of the goods in respect of 
which the person pursued activities in the sphere of customs affairs for the same period;  
c)  for customs representatives - 0.5 per cent of the customs value of the goods in respect 
of which the customs representative filed customs declarations for the same period.  
3. If a legal entity has been included in the register of authorised economic operators with the 
issuance of Type 1 and Type 2 certificates, then in cases when the authorised custom s body takes 
a decision on removal of the given legal entity from the register of authorised economic operators 
both certificates shall be deemed invalid from the date of the decision.  
4. In the case envisaged by Subitem 1 of Item 8 of Article 435 of the C ode of the Union the legal 
entity has the right to file with the authorised customs body an application for removal from the 
register of authorised economic operators in as much as it concerns one of the two types of 
certificates. In this case, the authori sed customs body shall take a decision on removal from the 
register of authorised economic operators in as much as it concerns of the certificate specified in the 
legal entity's application.  
5. The authorised of customs body's decision on removal of a lega l entity from the register of 
authorised economic operators in the form of an electronic document shall be sent to the legal entity 
with the use of the Internet within five working days after the date of such decision.  
Chapter 67. The Controlled Delivery  
Article 390 . Carrying Out the Controlled Delivery of the Goods Imported into the Russian 
Federation and Exported from the Russian Federation  
1. The controlled delivery of the goods imported into the Russian Federation and exported from the 
Russian Federatio n is an intelligence -gathering operation in which with the knowing consent and 
under the control of the bodies responsible for intelligence gathering the import into the Russian 
Federation, or the export from the Russian Federation or the movement on the t erritory of the 
Russian Federation of imported goods is permitted. A decision realisation of the controlled delivery 
of imported or of exported goods shall be taken by the head (acting head) of the federal executive 
body carrying out the functions of contr ol and supervision in the sphere of customs affairs or the 
deputy head of said body who is in charge of intelligence -gathering operations. Other bodies carrying 
out intelligence -gathering operations shall effectuate the controlled delivery of the goods by 
agreement with the customs bodies. The procedure for such approval shall be defined by an 
agreement between the federal executive body carrying out the functions of control and supervision 
in the sphere of customs affairs and another federal executive body  responsible for intelligence -
gathering operations.  
2. If a decision is taken on conducting a controlled delivery of the goods exported from the Russian 
Federation under international treaties of the Russian Federation or by agreement with the 
competent bodies of foreign states criminal proceedings shall not be initiated in the Russian 
Federation, and the procurator shall be immediately notified about the taken decision by the head 
of the body responsible for the controlled delivery of the goods in accordance with the legislation of 
the Russian Federation.  
  G/VAL/N/1/RUS/4  
 
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  Article 391 . The Seizure or Replacement of the Goods Imported into the Russian Federation and 
Exported from the Russian Federation in the Case of Controlled Delivery  
In the course of controlled delivery of the goods which are imported into the Russian Feder ation or 
exported from the Russian Federation and prohibited for being freely sold or allowed for circulation 
on a special permission in accordance with the legislation of the Russian Federation these goods may 
be fully or partially seized or replaced in t he procedure defined by the Government of the Russian 
Federation. The goods which are highly hazardous for human life and health, the environment or 
which serve as a base for the manufacturing of mass destruction weapons are subject to replacement 
in the p rocedure defined by the Government of the Russian Federation.  
Chapter 68. Conclusive Provisions  
Article 392 . Transitional Provisions  
1. The customs legal relations not regulated by international treaties and acts in the sphere of 
customs regulation shall b e regulated - until the relevant relations get regulated by such 
international treaties and acts - by the legislation of the Russian Federation on customs regulation 
and other legal acts of the Russian Federation in the sphere of customs regulation, except  as 
otherwise established by Article 444 of the Code of the Union.  
2. The normative legal acts of the President of the Russian Federation, the Government of the 
Russian Federation and federal executive bodies which have been adopted before the date of entry 
into force of this Federal Law shall keep effective in as much as i t does not contravene international 
treaties and acts in the sphere of customs regulation, and also this Federal Law until they are deemed 
no longer effective or until the adoption of relevant normative legal acts. Said normative legal acts 
shall be brough t in line with the provisions of this Federal Law before 1 January 2019.  
3. Until the Commission's establishing the list of goods specified in Part 1 of Article 16 of this Federal 
Law a decision on classification of goods in non -assembled or disassembled f orm, in particular as an 
incomplete set or in incomplete form whose import or export is intended for being effectuated in the 
various lots of goods within an established period shall be taken in respect of the good classified 
under the headings 7308, 7309 00, 8701, 8702, 8704 10, 8705, 8709, 9301 and 9406 (except for 
the mobile houses of subheadings 9406 10 100 0 and 9406 90 100 0) and in headings of groups 84 
- 86, 88 - 90 in accordance with the Commodity Classification of Foreign Economic Activity.  
4. It is hereby established that the provisions of this Federal Law in as much as it concerns 
termination of the duty to pay customs payments, safeguard, anti -dumping and countervailing 
duties, penalties and interest extend to legal relations which had come into  being before the date of 
entry into force of this Federal Law.  
5. It is hereby established that the following are deemed uncollectable the amounts of customs 
payments, safeguard, anti -dumping and countervailing duties, penalties, interest owed:  
1)  as of 1 January 2002 by the organisations removed from the unified state register of legal 
entities as non -operating legal entities in accordance with Federal Law No. 129 -FZ of 
8 August  2001 on State Registration of Legal Entities and Individual Businessmen, or by the 
organisations about which information is not available in the unified state register of legal 
entities and/or in the unified state register of taxpayers;  
2)  as of 1 September 2014 by the organisations which have the signs of non -operating legal 
entity established by Federal Law No. 129 -FZ of 8 August 2001 on the State Registration of 
Legal Entities and Individual Businessmen, and are not under the procedures applicable in the 
case of insolvency (bankruptcy);  
3)  as of 1 January 2015 by foreign legal  entities if the customs bodies do not have information 
about the availability on the territory of the Russian Federation of the monetary funds and/or 
other property of these persons which can be subjected to levy of execution;  
4)  as of 1 January 2016 by the natural persons, as of 1 October 2009 by the individual 
businessmen in respect of which the customs body has lost the possibility of collecting due to 
the expiry of the established term for sending a demand to pay customs payments (a notice 
about the a mounts of customs payments, safeguard, anti -dumping and countervailing duties, 
penalties, interest not paid within the established term), the term for filing an application with G/VAL/N/1/RUS/4  
 
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  the court claiming the collection of customs duties, taxes, safeguard, anti -dumping and 
countervailing duties, penalties, interest through the collection of property of the payer being 
a natural person, or an individual businessman, or of the term for presenting a writ of 
execution for execution.  
6. A decision on deeming as uncollec table the amounts of customs payments, safeguard, anti -
dumping and countervailing duties, penalties, interest mentioned in this part, and on writing them 
off shall be taken by the customs body which keeps record of the unpaid customs payments, 
safeguard, a nti-dumping and countervailing duties, penalties, interest. A list of the documents with 
the availability of which a decision shall be taken on deeming uncollectable the amounts of customs 
payments, safeguard, anti -dumping and countervailing duties, penalt ies, interest specified in this 
part, and on writing them off, the forms of the documents drawn up by the customs bodies when 
the amounts of customs duties, taxes, safeguard, anti -dumping and countervailing duties, penalties, 
interest are written off, and the write -off procedure shall be endorsed by the federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs.  
7. For the purposes of application of Part 4 of Article 28.7 the Code of Administrative Offences  of the 
Russian Federation the one customs body specified in Parts 2 and 5 of Article 253 of this Federal 
Law means the following:  
1)  a regional customs directorate and the relevant specialised customs body;  
2)  a customs -house and the customs posts which  are its jurisdiction.  
8. A security for the payment of customs duties and taxes (except for the security for the payment 
of customs duties and taxes that is provided for the purposes of observing the terms for inclusion in 
registers of the persons pursuin g activities in the sphere of customs affairs, or in the register of 
authorised economic operators) that had been provided before the date of entry into force of this 
Federal Law shall be recognised as a security for execution of the duty to pay the custom s duties, 
taxes, customs fees, safeguard, anti -dumping and countervailing duties after the date of entry into 
force of this Federal Law.  
9. The property pledge provided in accordance with Federal Law No. 311 -FZ of 27 November 2010 
on Customs Regulation in the Russian Federation as a security for the payment of customs duties 
and taxes for the purposes of observing the terms for inclusion in registers of the persons pursuing 
activities in the sphere of customs affairs is subject to replacement with another m ethod of securing 
within six months after the date of entry into force of this Federal Law.  
10. The contracts of pledge of property concluded for the purposes specified in Part 9 of this article 
shall keep applicable until the expiry of the effective term thereof, but within six months after the 
date of entry into force of this Federal Law. Upon the expiry of six months after the date of entry 
into force of this Federal Law the effect of the contracts of pledge shall get terminated.  
11. The federal executiv e body carrying out the functions of control and supervision in the sphere of 
customs affairs shall establish the form, format and structure of an electronic declaration of the 
customs value and the procedure for filling it in as concerning the goods expor ted from the Russian 
Federation until such form, format and structure are established by the Commission.  
12. The federal executive body carrying out the functions of state policy elaboration and normative 
legal regulation in the sphere of customs affairs s hall establish a procedure for the customs bodies 
to carry out customs operations in respect of the goods sent by international post to the Russian 
Federation or from the Russian Federation, with the use of the information system of the customs 
bodies unti l such procedure is established by the Commission.  
13. It is hereby established that the provisions of Item 8 of Part 6 of Article 380 of this Federal Law 
in as much as it concerns equipping the area of a duty -free shop with a 24 -hour video surveillance 
system allowing to store data for at least 30 calendar days with the provision of access thereto for 
the customs bodies exercising control over the operation of the duty -free shop in real time mode 
shall keep effective upon the expiry of six months after the  date of entry into force of this Federal 
Law. G/VAL/N/1/RUS/4  
 
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  14. It is hereby established that the trading floors of the duty -free shops instituted before the date 
of entry into force of this Federal Law in as much as it concerns the provisions governing the location 
thereof shall be deemed compliant with the provisions established by Subitem "a" of Item 4 of Part 
6 of Article 380 of this Federal Law.  
15. For the duty -free shops instituted before the date of entry into force of this Federal Law the sale 
of goods for the persons specified in Subitem 1 of Item 2 of Article 243 of the Code of the Union is 
permitted notwithstanding the provisions of Part 2 of Article 381 of this Federal Law.  
16. After the date of entry into force of this Federal Law the banks included in the register of the 
banks and other credit institutions entitled to issue banker's guarantees for the payment of customs 
duties and taxes in accordance with Federal Law No. 311 -FZ of 27 November 2010 on Customs 
Regulation in the Russian Federation shall be dee med included in the register of the banks entitled 
to issue banker's guarantees.  
17. The effect of the provisions of Part 29 of Article 64 of this Federal Law also extends to the banks 
in respect of which before the date of entry into force of this Federal  Law the Board of Directors of 
the Central Bank of the Russian Federation had endorsed - in accordance with Federal Law 
No. 127-FZ of 26 October 2002 on Insolvency (Bankruptcy) - a plan of participation of the Central 
Bank of the Russian Federation in the implementation of measures for prevention of the bank's 
bankruptcy, and a decision had been taken by the Board of Directors of the Central Bank of the 
Russian Federation on guaranteeing the continuous character of the relevant bank's activities within 
the term of implementation of said plan.  
18. If a bank included in the register of the banks and other credit institutions entitled to issue 
banker's guarantees for the payment of customs duties and taxes in accordance with by Federal Law 
No. 311 -FZ of 27 Nove mber 2010 on Customs Regulation in the Russian Federation as of the date 
of endorsement in respect of such bank the Board of Directors of the Central Bank of the 
Russian  Federation in accordance with by Federal Law No. 127 -FZ of 26 October 2002 on Insolven cy 
(Bankruptcy) of a plan of participation of the Central Bank of the Russian Federation in the 
implementation of measures for prevention of the bankruptcy of the bank in respect of which the 
Board of Directors of the Central Bank of the Russian Federation  took a decision on guaranteeing 
the continuous character of the bank's activities within the term of implementation of said plan had 
been removed from the register of the banks and other credit institutions entitled to issue banker's 
guarantees for the pa yment of customs duties and taxes before the date of entry into force of this 
Federal Law such bank shall be included by the federal executive body carrying out the functions of 
control and supervision in the sphere of customs affairs in the register of th e banks and other credit 
institutions entitled to issue banker's guarantees without the bank's filing an application for inclusion 
in such register within five working days following the date on which the federal executive body 
carrying out the functions o f control and supervision in the sphere of customs affairs receives a 
notice from the Central Bank of the Russian Federation. Given that, the maximum sum of one 
banker's guarantee and the maximum sum of all simultaneously effective banker's guarantees issu ed 
by such bank for acceptance of said the guarantees by customs bodies within the term of 
implementation of the plan of participation of the Central Bank of the Russian Federation in the 
implementation of measures for prevention of the bankruptcy of that bank shall be defined equal to 
the maximum sum of one banker's guarantee and the maximum sum of all simultaneously effective 
banker's guarantees established for that bank before the acceptance of said guarantees by the 
customs bodies for the purposes of en suring the payment of customs duties and taxes as of the date 
preceding the date of endorsement by the Board of Directors of the Central Bank of the Russian 
Federation of the plan of participation of the Central Bank of the Russian Federation in the 
implem entation of measures for prevention of the bankruptcy of that bank or the date of removal of 
such bank from said register, depending on the date as of which the largest maximum sum of one 
banker's guarantee and the maximum sum of all the simultaneously eff ective banker's guarantees 
were established.  
19. The notice specified in Part 18 of this article shall be sent by the Central Bank of the Russian 
Federation to the federal executive body carrying out the functions of control and supervision in the 
sphere o f customs affairs within one month following the date of entry into force of this Federal Law.  
20. The notice specified in Part 18 of this article shall comprise information on the fact and date of 
endorsement by the Board of Directors of the Central Bank of the Russian Federation in respect of 
the bank in accordance with by Federal Law No. 127 -FZ of 26 October 2002 on Insolvency G/VAL/N/1/RUS/4  
 
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  (Bankruptcy) of the plan of participation of the Central Bank of the Russian Federation in the 
implementation of measures for pre vention of the bank's bankruptcy and information on the fact 
and date of taking by the Board of Directors of the Central Bank of the Russian Federation of the 
decision on guaranteeing the continuous character of the bank's activities within the term of 
implementation of said plan.  
21. For the purposes of meeting the international commitments of the Russian Federation the 
provisions of Item 8 of Part 18 of Article 36 of this Federal Law shall be applied with account being 
taken of the provisions of Article 7 of the Customs Convention on  the A.T.A. Carnet for the temporary 
admission of goods of 6 December 1961, and Item 1 of Article 9 of Annex A "Annex Concerning 
Temporary Admission Papers (ATA Carnets and CPD Carnets)" to the Convention on Temporary 
Admission of 26 June 1990 in as much a s it concerns the refund of advance payments to the Chamber 
of Industry and Commerce of the Russian Federation that carries out the functions of guaranteeing 
association in accordance with the terms of said international treaties of the Russian Federation.  
The refund of advance payments to the guaranteeing association shall be effectuated for each ATA 
carnet in accordance with the terms of said international treaties of the Russian Federation.  
22. In respect of the legal entities available in the register o f customs representatives as of 
1 January  2018 having an non -discharged duty to pay customs duties, taxes, safeguard, 
anti-dumping and countervailing duties that had been discovered before 1 January 2018 but had 
discharged that obligations as of the date o f entry into force of this Federal Law Subitem 2 of Item  1 
of Article 403 of the Code of the Union in as much as it concerns said the duty is not applicable.  
23. The legal entities available in the register of customs representatives as of 1 January 2018 
having an non -discharged duty to pay customs duties, taxes, safeguard, anti -dumping and 
countervailing duties that had been discovered before 1 January 2018, apart from the one mentioned 
in Part 22 of this article, are subject to removal from the register o f customs representatives in 
accordance with Subitem 2 of Item 1 of Article 403 of the Code of the Union.  
24. The provisions of Paragraph 4 of Item 2.4 of Article 12 of Federal Law No. 171 -FZ of 
22 November  1995 on the State Regulation of the Production an d Circulation of Ethyl Alcohol, 
Alcoholic Drinks and Alcohol -Containing Products and on Restricting the Consumption (Drinking) of 
Alcohol Products (in the wording of this Federal Law) extend to the cases of issue of federal special 
stamps and excise stamps  with a 2 -D barcode containing the identifier of unified state automated 
information system intended to keep record of the volume of output and circulation of ethyl alcohol, 
alcoholic and alcohol -containing products.  
Article 393 . Transitional Provisions on  the Procedure for Taking a Decision on Extension of the 
Term for Placement of the Goods in Respect of Which the Customs Procedure of Export Has Been 
Applied under the Customs Procedure of Re -Import  
1. Until the entry into force of the Commission's decisio n issued in accordance with Item 3 of 
Article  236 of the Code of the Union which is going to define another term for placement of goods 
under the customs procedure of re -import as compared with the term envisaged by Subitem 1 of 
Item 2 of Article 236 of th e Code of the Union the extension of the term for re -import in respect of 
the categories of goods endorsed by a decision of the Commission shall be done in the procedure 
envisaged by this article.  
2. For the purposes of extending the term for placement und er the customs procedure of re -import 
of the categories of goods specified in Part 1 of this article the declarant shall do the following within 
30 calendar days prior to the date of declaring of the goods to the customs body: file a substantiated 
inquiry drawn up in an arbitrary form in writing addressed to the federal executive body carrying 
out the functions of control and supervision in the sphere of customs affairs as containing a 
description of the circumstances of exportation of the goods to a destin ation outside the customs 
territory of the Union in accordance with the customs procedure of export.  
3. The following documents shall be attached to the application:  
1)  a declaration concerning the goods that has been accepted by the customs body of the R ussian 
Federation at the exportation of the goods to a destination outside the customs territory of 
the Union;  G/VAL/N/1/RUS/4  
 
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  2)  documents confirming the date of crossing of the customs border of the Union by the goods;  
3)  documents containing information on the operat ions of repair of the goods, if such operations 
have taken place in respect of the goods outside the customs territory of the Union.  
4. The application for extension of the re -import term shall be considered by the federal executive 
body carrying out the f unctions of control and supervision in the sphere of customs affairs within 30 
calendar days. If the declarant has not filed all the documents containing the information mentioned 
in Part 3 of this article the structural unit of the federal executive body carrying out the functions of 
control and supervision in the sphere of customs affairs whose competence encompasses the issues 
of application of customs procedures shall within 10 working days after the date of receiving the 
application notify the declaran t in writing about the need for provision of additional documents 
containing said information. After the additional documents have been submitted to the federal 
executive body carrying out the functions of control and supervision in the sphere of customs a ffairs 
the application for extension of the term for re -import of the goods shall be considered within 15 
working days after the date on which they were provided.  
5. A decision on extension of the term for re -import of the goods shall be taken by the chief  (the 
deputy chief) of the structural unit of the federal executive body carrying out the functions of control 
and supervision in the sphere of customs affairs whose competence encompasses the issue of 
application of customs procedures.  
6. A decision on ex tension of the term for re -import of the goods shall be brought to the notice of 
the declarant and of the customs body in whose operating area the goods are going to be declared 
in accordance with the customs procedure of re -import.  
7. In the event of refu sal to extend the term for re -import of the goods a substantiated refusal in 
writing shall be sent to the declarant complete with the reasons for the refusal.  
Article 394 . Transitional Provisions on Agreements on the Application of a Centralised Procedure 
for the Payment of Customs Duties and Taxes  
1. Until 1 January 2021 the payment of customs duties and taxes and other payments for the 
collection of which the customs bodies are responsible may be effectuated by payers with the 
conclusion of an agreement o n the application of a centralised procedure for the payment of customs 
duties and taxes. The agreement on the application of a centralised procedure for the payment of 
customs duties and taxes may be concluded by a payer with the federal executive body ca rrying out 
the functions of control and supervision in the sphere of customs affairs in the cases specified in 
Part 2 of this article. Said agreement shall not contain the provisions whereby persons are relieved 
from the duty to observe the terms and condi tions established by international treaties and acts in 
the sphere of customs regulation and/or the legislation of the Russian Federation on customs 
regulation, in as much as it concerns the completeness and proper timing of the making of customs 
payments,  and also from the duty to observe customs procedures. The federal executive body 
carrying out the functions of control and supervision in the sphere of customs affairs may endorse 
the model form of an agreement on the application of a centralised procedur e for the payment of 
customs duties and taxes.  
2. An agreement on the application of a centralised procedure for the payment of customs duties 
and taxes between the federal executive body carrying out the functions of control and supervision 
in the sphere of customs affairs and the payer of customs duties and taxes shall be concluded:  
1)  if the sum of the customs duties and taxes paid in the year preceding the conclusion of said 
agreement exceeds 100,000,000,000 roubles;  
2) if there is no indebtedness for the payment of customs duties and taxes;  
3)  if foreign -economic activity has been pursued for more than three years;  
4)  if the customs operations connected with the placement of goods under the customs procedure 
are effectuated at two and more customs bo dies located in the operating regions of two and 
more regional customs directorates, or at the customs bodies designated by the federal 
executive body carrying out the functions of control and supervision in the sphere of customs 
affairs;  
5)  if within the  one year preceding the conclusion of said agreement there were not 
administrative offences in the sphere of customs affairs envisaged by Articles 16.7 and 16.22 G/VAL/N/1/RUS/4  
 
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  the Code of Administrative Offences of the Russian Federation which have been committed 
twice or more times;  
6) if the import and/or export of goods takes place at least once a month.  
3. The agreement on the application of a centralised procedure for the payment of customs duties 
and taxes shall be concluded for the current calendar year. By agreement of the parties said 
agreement may be concluded for a shorter term.  
4. If the goods in re spect of which customs duties and taxes shall be paid under an agreement on 
the application of a centralised procedure payment of customs duties and taxes are being declared 
no reference is required in the declaration concerning the goods to payment docume nts 
acknowledging the payment of customs duties and taxes.  
Article 395 . On Amending the Federal Law on the State Regulation of the Production and 
Circulation of Ethyl Alcohol, Alcoholic Drinks and Alcohol -Containing Products and on Restricting 
the Consumpt ion (Drinking) of Alcohol Products  
The following amendments shall be made to Federal Law No. 171 -FZ of 22 November 1995 on the 
State Regulation of the Production and Circulation of Ethyl Alcohol, Alcoholic Drinks and 
Alcohol -Containing Products and on Rest ricting the Consumption (Drinking) of Alcohol Products (in 
the wording of Federal Law No. 18 -FZ of 7 January 1999) (Sobranie Zakonodatelstva Rossiyskoy 
Federatsii, 1995, No. 48, item  4553; 1999, No. 2, item 245; 2001, No. 53, item 5022; 2002, No.  30, 
item 3033; 2005, No. 30, item 3113; 2006, No. 1, item 20; 2007, No. 1, item 11; 2009, No. 52, 
item 6450; 2010, No. 15, item 1737; No. 31, item 4196; 2011, No. 27, item 3880; No. 30, item 
4566; 2012, No. 26, item 3446; No. 31, item 4322; No. 53, item 7584; 2013 , No. 30, item 4065; 
No. 44, item 5635; 2015, No. 1, item 43; No. 27, item 3973; 2016, No. 26, item 3871; No. 27, item 
4193, 4194; 2017, No. 31, item 4827; 2018, No. 1, item 17):  
1)  Item 2.4 of Article 12 shall be supplemented with the following paragraph : 
"Federal special stamps or excise stamps shall be handed out to applicants on presentation of 
copies of a document acknowledging that the state duty has been paid for the provision of the 
federal special stamps or excise stamps. Unless a copy of said doc ument is provided by the 
applicant, the state body authorised by the Government of the Russian Federation, or the 
customs body shall check if such state duty has been paid by the applicant with the use of the 
information on the payment of state duties cont ained in the State Information System on 
State and Municipal Payments.";  
2)  in Article 19:  
a)  in Item 7 the words "of the application and all the necessary documents" shall be 
replaced with the words "from the applicant of the documents filed for the pur pose of 
getting the relevant licence";  
b)  Subitem 6 of Item 9 shall be supplemented with the words", or the filing by the applicant 
of an incomplete set of the documents envisaged for the issuance of the relevant licence 
to pursue one of the types of acti vity connected with the production and circulation of 
ethyl alcohol, alcoholic and alcohol -containing products".  
Article 396. On the Procedure for Application of Certain Provisions of the Federal Law on the State 
Regulation of the Production and Circulatio n of Ethyl Alcohol, Alcoholic Drinks and Alcohol -
Containing Products and on Restricting the Consumption (Drinking) of Alcohol Products  
1. From the date of official publication of this Federal Law the effect of the following shall be 
suspended through 30 Se ptember 2018: Paragraphs 11, 14 -16 of Item 2 of Article 8, of Items 3.1 
and 4 of Article 12 of Federal Law No. 171 -FZ of 22 November 1995 on the State Regulation of the 
Production and Circulation of Ethyl Alcohol, Alcoholic Drinks and Alcohol -Containing Pr oducts and on 
Restricting the Consumption (Drinking) of Alcohol Products (Sobranie Zakonodatelstva Rossiyskoy 
Federatsii, 1995, No. 48, item 4553; 1999, No. 2, item 245; 2001, No. 53, item 5022; 2002, No.  30, 
item 3026; 2004, No. 45, item 4377; 2005, No. 3 0, item 3113; 2006, No. 1, item 20; 2007, No. 1, 
item 11; No. 31, item 3994; No. 49, item 6063; 2011, No. 30, item 4566; 2012, No. 53, item 7584; G/VAL/N/1/RUS/4  
 
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  2013, No. 30, item 4065; No. 44, item 5635; 2015, No. 1, item 43, 47; No. 27, item 3973; 2016, 
No. 26, item 38 71; No. 27, item 4194; 2017, No. 31, item 4827; 2018, No. 1, item 17).  
2. It is hereby established that after the date of official publication of this Federal Law through 
30 September 2018 there shall be applicable the provisions of Paragraphs 11, 14 - 16 of Item 2 of 
Article 8, of Items 3.1 and 4 of Article 12 of Federal Law No. 171 -FZ of 22 November 1995 on the 
State Regulation of the Production and Circulation of Ethyl Alcohol, Alcoholic Drinks and Alcohol -
Containing Products and on Restricting the Consu mption (Drinking) of Alcohol Products in the 
wording effective as of 30 June 2018.  
3. From the date of official publication of this Federal Law through 30 September 2018 the 
information envisaged by Subitems 1 -5 of Item 3.1 of Article 12 of Federal Law No.  171-FZ of 
22 November  1995 on the State Regulation of the Production and Circulation of Ethyl Alcohol, 
Alcoholic Drinks and Alcohol -Containing Products and on Restricting the Consumption (Drinking) of 
Alcohol Products shall be provided in the Russian lang uage.  
Article 397 . On Deeming Invalid, and on the Procedure for Applying Certain Provisions of the 
Federal Law on Customs Regulation in the Russian Federation  
1. From the date of entry into force of this Federal Law Articles 1 -85, Parts 1 -7 and 9-13 of Art icle 86, 
Articles 87, 96 -115, Parts 9 -13 of Article 116 , Articles 118 and 119, Parts 1 -3 of Article 120 , Articles 
123-127, Part 1 of Article 128, Parts 2 and 3 of Article 129, Articles 130 -146, 150-322.1  of Federal 
Law No. 311 -FZ of 27 November 2010 on Customs Regulation in the Russian Federation (Sobranie 
Zakonodatelstva Rossiyskoy Federatsii, 2010, No. 48, item 6252; 2014, No.  48, item 6646; 2017, 
No. 31, item 4781; 2018, No. 1, item 20) shall be deemed invalid.  
2. Part 8 of Article 86 , Articles 88 -95 of Federal Law No. 311 -FZ of 27 November 2010 on Customs 
Regulation in the Russian Federation (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2010, 
No. 48, item 6252) shall be deemed invalid from 1 January 2020.  
3. From the date of entry into force of this Federal Law and until 31 December 2019 the provisions 
of Part 8 of Article 86 , Articles 88 -95 of Federal Law No. 311 -FZ of 27 November 2010 on Customs 
Regulation in the Russian Federation shall be applicable to the le gal entities to which the status of 
authorised economic operator was assigned in accordance with the Customs Code of the Customs 
Union and the legislation of the Russian Federation on customs affairs.  
4. From the date of entry into force of this Federal La w the provisions of Part 1 of Article 129 of 
Federal Law No. 311 -FZ of 27 November 2010 on Customs Regulation in the Russian Federation in 
respect of collection of customs fees are not applicable.  
5. From the date of commencement of application of the provisions of Articles 28 and 30, Parts 5 
and 6 of Article 34, Articles 35, 36, 42, 44, 45, 67 -70 of this Federal Law the following shall not be 
applicable: the provisions of Parts 1 -8 and 14 -16 of Artic le 116, Article 117, Parts 4 and 5 of 
Article  120, Articles 121 and 122, Parts 2 and 3 of Article 128, Part 1 of Article 129 in respect of 
refund of customs fees, and Articles 147 -149 of Federal Law No. 311 -FZ of 27 November 2010 on 
Customs Regulation in t he Russian Federation.  
Article 398 . Procedure for Entry into Force of This Federal Law  
1. This Federal Law shall enter into force upon the expiry of 30 days after the date of its official 
publication, except for the provisions for which other dates for entry into force are established by 
this article.  
2. Article 396 of this Federal Law shall e nter into force from the date of official publication of this 
Federal Law.  
3. Part 24 of Article 392 and Article 395 of this Federal Law shall enter into force on 1 October 2018.  
4. Subitems "c" and "d" of Item 4 of Part 6 of Article 380 of this Federal La w shall enter into force 
upon the expiry of 180 days after the date of entry into force of this Federal Law.  G/VAL/N/1/RUS/4  
 
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  5. Chapters 25 and 64 of this Federal Law shall enter into force on July 1, 2019.  
6. Item 6 of Part 3 of Article 55 of this Federal Law shall enter  into force upon the expiry of 120 days 
after the date of entry into force of this Federal Law.  
7. Information on the declarants whose aggregate sum of the duty to pay federal taxes and customs 
payments, safeguard, anti -dumping and countervailing duties di scharged for 2015, 2016 and 2017 
is at least 7,000,000,000 roubles, and also on the aggregate value of these persons' assets shall be 
brought to the notice of the customs bodies by the federal executive body carrying out the functions 
of control and superv ision in the sphere of customs affairs upon the expiry of four months after the 
date of entry into force of this Federal Law. Until the date of entry into force of Item 6 of Part 3 of 
Article 55 of this Federal Law a security for execution of the duty to p ay customs duties and taxes 
shall not be provided in cases when the customs body has grounds to believe that the undertakings 
assumed in respect of it are going to be honoured.  
8. The provisions of Articles 28, 30, Parts 5 and 6 of Article 34, Articles 35,  36, 42, 44, 45, 67 -70 of 
this Federal Law shall be applicable from the date of entry into force of the international treaty of 
the Russian Federation envisaging the making of amendments to Annexes Nos 5 and 8 to the Treaty 
on the Union.  
9. The provisions of Section II of this Federal Law in as much as it concerns the organisation of 
electronic interaction of the customs bodies and the payers shall be applicable from 1 January 2019.  
10. The provisions of Part 2 of Article 264 of this Federal Law on electron ic form of consultancy shall 
be applicable from 1 January 2020.  
11. The provisions of Parts 1 -4 of Article 300 of this Federal Law on the filing of a complaint in 
respect of a decision, action (omission) of customs bodies in the sphere of customs affairs i n 
electronic form shall be applicable from 1 January 2022.  
President of the Russian Federation  V. Putin  
 
The Kremlin, Moscow  
August 3, 2018  
No. 289 -FZ 
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Decision of the Collegium  
of the Eurasian Economic Commission  
No. 283 of 20 December 2012  
The Rules of Application of Methods on Determination of Customs Value of Goods 
According to the Transaction Value of Imported Goods (Method 1)  
I.  General Provisions  
1.  These Rules shall be used in the application of the Method on determination of  the customs value 
of goods according to the transaction value of imported goods (Method 1), established by Article 4 
of the Agreement on the Determination of Customs Value of Goods, Transferred Across Customs 
Border of the Custo ms Union of 25 January 2008 (hereinafter: Agreement).  
2. These Rules are based on the provisions of the Agreement, the Agreement on Implementation of 
Article VII of the General Agreement on Tariffs and Trade 1994, including the Interpretative Notes 
thereto , as well as the materials of the Technical Committee on Customs Valuation of the World 
Customs Organization with the aim to ensure a uniform application of the Method 1.  
3. The customs value of goods imported into the common customs territory of the Cust oms Union 
(hereinafter: the customs territory of the Customs Union), in accordance with paragraph 1 of 
Article  4 of the Agreement shall be the transaction value, that is the price actually paid or payable 
for the goods when sold for export to the customs t erritory of the Customs Union and adjusted in 
accordance with the provisions  of Article 5 of the Agreement provided that the conditions specified 
in paragraph 1 of Article 4 of the Agreement are met.  
Sale of goods for export to the customs territory of the  Customs Union means that the goods are 
subject of contract of sale in accordance with the foreign economic agreement (contract) 
(hereinafter: sale and purchase transaction).  
4. Price actually paid or payable is the total payment made or to be made by the buyer to seller 
directly or other person for the benefit of the seller . In this case, the payment need not necessarily 
take the form of a transfer of money and payment may be made by way of letters of credit or 
negotiable instruments (shares, bonds, checks , ordinary or exchanged bill, order, warrant, 
certificate, etc.). At the conclusion of transactions by related parties, payments between the seller 
and the buyer may be carried out without the actual funds transfer, which is confirmed by accounting 
documen ts. 
These payments may be made not only directly, that is, directly to the seller, but also indirectly, to 
the third party that is for the benefit of the seller, for example, by discharging all or part of the debts 
of the seller.  
Activities undertaken by t he buyer on the buyer's own account, other than those for which an 
adjustment is provided in Article 5 of the Agreement, are not considered to be an indirect payment, 
even though they might be regarded as of benefit to the seller and the costs of such acti vities shall 
not be added to the price actually paid or payable in determining the customs value of the imported 
goods.  
5. As a basis for determining the customs value of imported goods in respect of which at the date 
of registration of the declaration of  goods by the customs body the price has not been actually paid, 
the payable price for the goods in accordance with the sale and purchase transaction shall be used.  
II. Conditions of Use of the Method 1  
6. In cases where imported goods are not subject of c ontract of sale, the Method 1 shall not be 
applied for the purpose of determining the customs value.  
In particular, such cases might be when importing goods into the customs territory of the Customs 
Union:  G/VAL/N/1/RUS/4  
 
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  - by gratuitous contracts, especially by deeds of gift, gratuitous supply (for example, the 
contract of gratuitous supply of advertising, exhibition samples);  
- by lease contracts;  
- by intermediary contract, especially under the commission agreement, consignment 
agreement, agency agreement that are not c ontain the price at which goods are sold for export 
to the customs territory of the Customs Union;  
- by loan agreements, trade credit, for which the goods or equivalent of the goods returned to 
the owner;  
- for the examination, assessment (confirmation) of  compliance (including research, testing, 
checking, experimentation, and display the properties and characteristics);  
- as a contribution to the charter capital (fund).  
7. The customs value of imported goods in accordance with paragraph 3 of Article 2 and paragraph  3 
of Article 5 of the Agreement shall be determined by the Method 1 under the availability of reliable, 
quantifiable and documented information, including the information needed to confirm the price 
actually paid or payable, and implementation of  additional charges to this price.  
8. The customs value of imported goods shall be determined by the Method 1 under the following 
conditions provided in paragraph 1 of Article 4 of the Agreement:  
a) absence of restrictions on the rights of the buyer for th e use and disposal of goods.  
Thus, there may be a transaction under which the customer is limited in its rights to these 
goods despite the fact that he is a new owner of the goods.  
Restrictions on the rights of the buyer for the use and disposal of importe d goods shall not 
preclude the application of the Method 1, if such restrictions:  
- are set by a joint decision of the Customs Union's Bodies;  
- limit the geographical area in which the goods may be resold;  
- do not significantly influence the value of the  goods.  
Example:  The seller requires that the buyer will not sell cars or will not show them until the date 
specified as the launch of sales of the model. This restriction does not significantly 
influence the value of cars, so the Method 1 is applicable.  
In all cases, when the result of the analysis of this transaction revealed the presence of 
restrictions on the rights of the buyer for the use and disposal of imported goods, the main 
criterion for determining the applicability of the Method 1 shall be the  nature (entity) of this 
restriction and its influence on the price actually paid or payable for such goods. The Method  1 
is applicable if the restriction had no influence on the price or the extent of this influence is 
insignificant, which is confirmed wi th documentary proof;  
b)  the sale of imported goods or their price are not subject to some conditions or consideration 
for which a value cannot be determined quantitatively with respect to the goods.  
The Method 1 shall not be applied if the sale and purc hase transaction  provides a condition 
that affects the sale or price of imported goods but determination and confirmation with 
documentary proof of its quantitative (i.e., in terms of value) effect on the price of these goods 
are not possible.  
In particula r, the implementation of the sale and purchase transaction  may provide the 
following:  
- the seller sets the price for the imported goods under condition that the buyer will also 
purchase other goods in specified quantities;  
- the price determination of the  imported goods depends on the price (prices) at which 
the buyer of the imported goods sells other goods to the seller of the imported goods  
- the set of price is based on the form of payment, not related to the imported goods, 
such as when the imported goods are semi -finished goods, which are provided by the G/VAL/N/1/RUS/4  
 
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  seller under condition that the seller gives the buyer a certain number of finished 
products; 
- the set of price of the imported goods depends on certain services provided by the buyer 
to the seller.  
In such cases, the price of imported goods shall be affected by specific conditions of individual 
character that are specific to a particular sa le to the buyer. Thus, there is some deviation from 
the normal trade practices in a free, competitive market of the goods.  
If it is possible to determine the value of the deal, it is necessary to carry out an appropriate 
adjustment to the price actually p aid or payable in the calculation of the customs value of 
imported goods. In this case the Method 1 is applicable.  
The conditions related to the production or marketing of the imported goods, does not exclude 
the use of the Method 1, including the case if the buyer provides to the seller design documents 
carried out in the customs territory of the Customs Union, or the marketing of the imported 
goods at their own expense (including pursuant to the agreement with the seller) and 
marketing costs are not inclu ded in the price of the transaction;  
c)  no part of the income or proceeds of any subsequent resale, disposal or use of the goods by 
the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can 
be made in accordance with the provisions of Article 5 of the Agree ment.  
Thus, the conditions of the sale and purchase transaction  may stipulate that the buyer shall 
transfer to the seller a part of the proceeds of the subsequent resale of the imported goods.  
If this condition is stipulated in such a way that it is possi ble to define in terms of value the 
amount to be transferred to seller of imported goods, and make the appropriate additional 
charge to the price actually paid or payable, the Method 1 shall be applied. The Method 1 shall 
not be applied if determination in  terms of value of amount to be transferred is not possible 
(for example, set a percentage of the estimated income, which value is unknown at the date 
of registration of the declaration of goods);  
d)  the buyer and seller are not related, or where the buye r and seller are related, that the 
transaction value is acceptable for customs purposes under the provisions of paragraphs 4, 
4.1 and 4.2 of Article 4 of the Agreement.  
The buyer and seller shall be considered as related if in accordance with paragraph 1 o f 
Article  3 of the Agreement specified persons satisfy at least one of the following conditions:  
- they are officers or directors of one another's businesses; they are legally recognized 
partners in business, that is bound by contractual relations, act for  profit and jointly 
bear the costs and losses associated with the implementation of joint activities;  
- they are employers and an employees, servants;  
- any person directly or indirectly owns, controls or holds 5% or more of the outstanding 
voting shares o f both of them;  
- one of them directly or indirectly controls the other;  
- both of them are directly or indirectly controlled by a third person;  
- together they directly or indirectly control a third person;  
- are relatives or members of the same family.  
The term "person" includes both juridical and natural persons.  
Determination of the influence of the relationship between the seller and the buyer on the 
price actually paid or payable for the imported goods shall be carried out in accordance with 
Section I V of these Rules.  
III. Additional charges to the price actually paid or payable for the imported goods  
9. In determining the customs value of imported goods by the Method 1 there shall be added to the 
price actually paid or payable for the imported goods:  G/VAL/N/1/RUS/4  
 
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  a)  The following, to the extent that they are incurred by the buyer but are not included in the 
price actually paid or payable for the imported goods:  
-  remuneration to intermediaries (agents) and brokers fees, except fees for the purchase, 
paid by the b uyer to the agent (intermediary) for providing services of its representation 
abroad related to the purchase of the imported goods;  
- cost of containers which are treated as being one for customs purposes with the goods 
in question;  
- cost of packing whet her for labour or materials;  
b)  value, apportioned as appropriate, of the following goods and services where supplied directly 
or indirectly by the buyer free of charge or at reduced cost for use in connection with the 
production and sale for export of t he imported goods to the customs territory of the Customs 
Union, to the extent that such value has not been included in the price actually paid or payable:  
-  Raw materials, materials, components, semi -manufactured goods and similar goods 
incorporated in evaluated  (imported ) goods;  
- Tools, dies, moulds  and similar goods used in the production of evaluated (imported) 
goods;  
- Materials consumed  in the production of evaluated (imported) goods;  
Engineering, development, engineering and construction works, ar twork, design, drafts and 
sketches undertaken outside the customs territory of the Customs Union and necessary for 
the production of evaluated (imported) goods.  
c)  value of any part of the proceeds of any subsequent resale, disposal or use of the imported  
goods that accrues directly or indirectly to the seller.  
d)  cost of transport (transportation) of goods to the airport, port or other place of entry into the 
customs territory of the Customs Union;  
e)  cost of handling goods and other operations associated with the transport (transportation) to 
the airport, port or other place of entry into the territory of the Customs Union;  
f)  cost of insurance related to the operations mentioned in subparagraph "d" and "e" of this 
paragraph.  
g)  royalties and licence fees (including payments for patents, trademarks, copyrights) related to 
the imported goods that the buyer must pay or will have to pay, either directly or indirectly, 
as a condition of sale of the imported goods, to the extent that such royalties and fees are not 
included in the price actually paid or payable.  
10. In the  apportionment  of the price of the elements referred to in the third paragraph of 
subparagraph "b" of paragraph 9 of these Rules, the value of the elements and the method of 
apporti onment  of value of imported goods shall be taken into account. The apportionment of these 
elements should be made in a reasonable manner appropriate to the circumstances depending on 
the availability of documents by the declarant (customs representative) a nd in accordance with 
generally accepted accounting principles.  
Concerning the value of the element, if the importer acquires the element from the seller not related 
to the importer at a given cost, the value of the element is that cost. If the element wa s produced 
by the importer or by a person related to the importer, its value would be the cost of producing it. 
If the element had been previously used by the importer, regardless of whether it had been acquired 
or produced by such importer, the original c ost of acquisition or production would have to be adjusted 
downward to reflect its use in order to arrive at the value of the element. Once a value has been 
determined for the element, it is necessary to apportion that value to the imported goods  in one of  
the following ways:  
- value might  be apportioned to the first shipment  of the imported goods;  
- value of the elements might be apportioned over the number of units produced up to the time 
of the first shipment ; 
- value of elements might be apportioned over the entire elements sold in accordance with the 
conditions of the sale and purchase transaction.  G/VAL/N/1/RUS/4  
 
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  Example:  The buyer provides the producer with a mould to be used in the production of goods 
and contracts with the producer to buy 10,000 units of goods. By the time of arrival of 
the first shipment of imported goods of 1,000 units the producer has already produced 
4,000 units of goods. In this case the value of the mould shall be apportioned either on 
1,000 or 4,000 or 10,000 units of goods.  
11. In determinin g the additional charge for goods and services referred to in the fifth paragraph of 
subparagraph "b" of paragraph 9 of these Rules the data contained in the accounting documents of 
the buyer shall be used, provided that the data is in accordance with gene rally accepted accounting 
principles as far as possible.  
For those elements supplied by the buyer which were purchased or leased by the buyer, the addition 
would be the cost of the purchase or the lease. No addition shall be made for those elements 
availab le in the public domain, i.e. in state or municipal ownership, other than the cost of obtaining 
copies of them.  The ease with which it may be possible to calculate the values to be added will 
depend on a particular firm's structure and management practice , as well as its accounting methods   
Example:  The organization imports into the customs territory of the Customs Union, a variety of 
goods from Germany, France and the UK. For the production of goods design centre of 
the organization, located outside the customs territory of the Customs Union, the 
patterns are available free of charge for use in the manufacture of these goods to 
organizations in Germany, France and the UK. At the same time accounting policy 
design centre allows the organization to provide the importing cost data patterns for 
each product separately. In this case, the additional charge to the price actually paid or 
payable for the goods shall be made on the basis of data received from the design 
centre.  
In another case, the accounting policy  design centre allows us to provide information on the total 
costs without reference to individual goods. In this case, additional charge in respect of imported 
goods shall be based on the total cost design centre for all products, which are used in the 
manufacture of patterns design centre, apportioned on the basis of unit price.  
Variations in the above circumstances will, of course, require different factors to be considered in 
determining the proper method of allocation. In cases where the production of the element in 
question involves a number of countries and over a period of time, the adjustment should be limited 
to the value actually added to that element outside the customs territory of the Customs Union.  
12.  In determining the customs value of imp orted goods additions to the price actually paid or 
payable, not specified in paragraph 9 of these Rules, shall not be added.  
IV. Determination of the influence of the relationship between the seller and the buyer 
on the price actually paid or payable for the imported goods  
13. Information about the relationship between the seller and the buyer, as well as its influence on 
the price actually paid or payable, shall be declared by the declarant (customs representative) in the 
declaration of customs value in a ccordance with the Order of declaration of customs value of goods, 
approved by Decision of the Commission of the Custom Union No. 376 "On Orders of Declarations, 
Control and Adjustment of the Customs Value of Goods" of 20 September 2010. The fact that the 
buyer and the seller are related shall not in itself be grounds for regarding the transaction value as 
unacceptable for the purposes of determination of the customs value of goods. In order to confirm 
the absence of the influence of the relationship betwee n the seller and the buyer on the price actually 
paid or payable, the declarant (customs representative) may submit in the declaration process the 
documents and information, which reflect the circumstances surrounding the sale  in accordance with 
paragraph 4.1 of Article 4 of the Agreement, or documents and information demonstrating that the 
transaction value of imported goods closely approximates to one of the test values specified in 
paragraph 4.2 of Article 4 of the Agreement.  
14. If in the process of cus toms control of the customs value of goods stated in the customs 
declaration, the customs body has not found signs of influence of the relationship between the seller 
and the buyer on the price actually paid or payable which are the grounds for regarding t he 
transaction value as unacceptable for the purposes of determining the customs value of goods, in G/VAL/N/1/RUS/4  
 
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  the absence of other signs of unreliable determination of the customs value of the goods, the 
transaction value is accepted as the customs value of goods.  
15. If in the process of customs control of the customs value of the goods stated in the customs 
declaration, the customs body has found signs of the influence of the relationship between the seller 
and the buyer on the price actually paid or payable, and d ocuments and information which reflect 
the circumstances surrounding the sale  submitted by the declarant (customs representative) do not 
eliminate such found signs, the declarant (customs representative) has the right to submit 
documents and information co nfirming that the transaction value of imported goods closely 
approximates to one of the test values.  
16. If the declarant (customs representative) proves that the value of the transaction closely 
approximates to one of the test value, the customs bodies shall not require from the declarant 
(customs representative) to provide the documents and information, which reflect the circumstances 
surrounding the sale , in order to prove the absence of the influence of the  relationship between the 
seller and the buyer on the price actually paid or payable for the imported goods. Conversely, if 
submitted by the declarant (customs representative) documents and information reflecting the 
circumstances surrounding the sale confirm the absence of the influence of the relationship between 
the seller and the buyer on the price actually paid or payable for the imported goods, the customs 
body shall not require from the declarant (the customs representative) an evidence that the 
transaction value closely approximates to one of the test values.  
Proof of the absence of the influence of relationship between the seller and the buyer on 
the price actually paid or payable for the imported goods on the basis of examination of 
the circumstanc es surrounding the sale  
17. In order to determine the influence of the relationship between the seller and the buyer on the 
price actually paid or payable for the imported goods, customs body shall examine and analyse the 
circumstances surrounding the sale , including the way in which the buyer and seller organize their 
commercial relations and the way in which the price in question was arrived at . 
18. To confirm the absence of influence of the relationship between the seller and the buyer on the 
price actua lly paid or payable, the declarant (customs representative) shall provide the documents 
and information demonstrating, for example, that:  
a)  considered price had been settled in a manner consistent with the normal pricing practices of 
the industry in ques tion; 
b)  considered price had been settled with the way the seller settles prices for sales to buyers 
who are not related to the seller ; 
c)  considered price is adequate to ensure recovery of all costs plus a profit which is representative 
of the seller's  overall profit realized over a representative period of time (for instance, on an 
annual basis) in sales of goods of the same class or kind . 
19. If in the result of the analysis the customs body has found that the buyer and the seller, being 
related parti es, buy from and sell to each other  on the same conditions, including the comparable 
prices (i.e. prices at the same level) as if they were not related persons, this fact is evidence that 
the relationship between the seller and the buyer did not influence the price actually paid or payable. 
In this case, the transaction value shall be acceptable for the purposes of determining the customs 
value of goods.  
Proof of the absence of the influence of relationship between the seller  
and the buyer on the price act ually paid or payable for the imported goods  
with the use of the test values  
20. In order to prove the absence of the influence of relationship between the seller and the buyer 
on the price actually paid or payable for the imported goods, the declarant (customs representative) 
shall provide the documents and information demonstrati ng that the transaction value of imported 
goods closely approximates to one of the following test values  occurring at or about the same time  
in which the imported goods crossed the customs border of the Customs Union:  G/VAL/N/1/RUS/4  
 
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  a)  transaction value in sales to unre lated buyers of identical or similar goods for export to the 
customs territory of the Customs Union. In this subsection the term "related persons" is used 
according to the definition established in paragraph 1 of Article 3 of the Agreement;  
b)  customs val ue of identical or similar goods as determined under Article 8 of the Agreement;  
c)  customs value of identical or similar goods as determined under Article 9 of the Agreement.  
21. Paragraph 20 of the Rules provides the opportunity for the declarant (custo ms representative) 
to demonstrate that the transaction value closely approximates to the test values, previously 
accepted by the customs body and therefore is acceptable for the determination of the customs 
value of the goods according to the Method 1.  
If the customs body has already sufficient information that one of the test values closely 
approximates to the value of the transaction, it shall not request from the declarant (customs 
representative) additional information demonstrating that the transaction  value closely 
approximates to this test value.  
22. When using the test values to proof the absence of the influence of relationship between the 
seller and the buyer on the price actually paid or payable for the imported goods, it should be kept 
in mind th at between compared values some differences are allowed. Thus, in determining whether 
the transaction value of the imported goods closely approximates  to the test value, it should be 
noted that for one type of goods a small (insignificant) difference in th e price might be unacceptable, 
whereas for the other type of goods a large (significant) difference in the price might be acceptable, 
i.e. in determining the degree of closeness of the transaction value of the imported goods to the test 
value it shall be a ssessed in particular, whether the difference in the price of goods is significant in 
commercial relations.  
23. Since it is not possible to establish a uniform standard to all cases of determining the degree of 
closeness of the transaction value of the imp orted goods to the test value, it is necessary to take 
into account the influence of different factors in each case, including:  
a)  nature of the goods.  
The goods the price of which depends on the value of other goods (for example, the price of 
jewellery depends on the price of precious metals and precious stones made of them), the 
price difference might be substantial.  
For certain types of goods small differences in specifications might substantially influence their 
price.  
Example 1:  Two computers can pe rform the same functions, but one of them has a capacity 512 
MB of RAM, and the other 2 GB, as a result their price will be significantly different.  
It should be noted that some goods have a quickly updated product range, but at the same 
time, they can be on the market for a long time. Thus, the longer these products are on the 
market, the lower the price. These products include mobile phones, computers, laptops, 
computer or video games, etc.;  
b) season in which the goods are imported, and the time of sale of goods.  
Example 2:  Vegetables, fruits, and flowers are sold at prices lower in the season than in other 
periods, and the price is more expensive in the pre -holiday period.  
In the case of clothing and sports equipment situation is reversed. Thus, the pri ces of winter 
clothes and sports equipment (for example, skis, skates) at the beginning of winter i.e. in the 
season are higher than the prices for the same products in the summer.  
The time of sale of goods can also influence the price. This refers to some  goods sold in the 
market or auction (such as perishable goods), because the price of such goods in the morning 
can be higher than the price of the same goods in the evening, due to the change in status of 
goods;  G/VAL/N/1/RUS/4  
 
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  c)  conditions of implementation of sale an d purchase transaction.  
In the analysis of the conditions of implementation of sale and purchase transaction  it is 
necessary to examine any differences:  
- in the commercial level of sales. When taking into account information about the 
differences in the commercial level of sales, it is necessary to take into account the 
position occupied by the buyer in the sale of goods, in particular whether the buyer 
assumes the subsequent wholesale distribution of goods, the subsequent retail sale of 
goods or use of t he goods for their own use. Moreover, it is necessary to take into 
consideration the position occupied by the seller on the market of these goods, i.e., 
whether the goods were sold directly by the manufacturer, wholesaler, authorized 
dealer and so on;  
- in the amount of goods. The unit price might be set according the amount of goods 
purchased by the buyer;  
- costs usually incurred by the seller in sales if the seller and the buyer are not related 
persons, compared with the costs that is not incurred by the  seller in sales if the seller 
and the buyer are related persons;  
- in terms of payment, i.e. whether the buyer pays for goods in advance (makes an 
advance payment before receipt of the goods) or to pay for goods after receiving 
(i.e., there is a subsequen t payment);  
- in discounts made by the seller to the buyer due to their long -term relationships;  
d)  additional charges referred to in Article 5 of the Agreement. For example, the differences in 
the costs for containers and packing: estimated goods are imp orted into the customs territory 
of the Customs Union in rented (returnable) containers, and the goods used for the comparison 
are in the purchased container; therefore, the transaction value in the sale of the mentioned 
goods might be different.  
24. Decla rant (customs representative) if necessary, may submit the documents demonstrating the 
amount of difference between the transaction value and the test value, due to differences in factors, 
influence of which is taken into account in determining the degree of closeness of the transaction 
value of the imported goods to the test value.  
25. If the declarant (customs representative) demonstrate that the transaction value closely 
approximates to one of the test value, the transaction value shall be accepted as acceptable for the 
purposes of determining the customs value of goods and the customs value of goods shall be 
determined by the Method 1.  
In accordance with paragraph 6 of Article 4 of the Agreement the test values shall be used by the 
initiative of the de clarant (customs representative) for the purpose of comparison only and cannot 
be used as a basis for determining the customs value of the goods.  
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Decision of the Collegium of  
the Eurasian Economic Commission  
No. 202 of 30 October 2012  
The Ru les of Application of Methods on Determination of Customs Value of Goods 
According to the Transaction Value of Identical Goods (Method 2) and According to the 
Transaction Value of Similar Goods (Method 3)  
I.  General provisions  
1. These Rules shall be used  in the application of the methods on determination of customs value of 
goods established by Articles 6 and 7 of the Agreement on the Determination of Customs Value of 
Goods, Transferred Across Customs Border of the Customs Union of 25 January 2008 (herein after: 
Agreement).   
2. These Rules are based on the provisions of the Agreement, the Agreement on Implementation of 
Article VII of the General Agreement on Tariffs and Trade 1994, including Interpretative Notes 
thereto, as well as the materials of the Tec hnical Committee on Customs Valuation of the World 
Customs Organization in order to ensure a uniform application of the methods on determination of 
customs value of goods according to the transaction value of identical goods (Method 2) and 
according to the  transaction value of similar goods (Method 3).  
3. The order and conditions for determining the customs value of goods imported into the common 
customs territory of the Customs Union (hereinafter: the customs territory of the Customs Union) 
according to t he Method 2 and the Method 3 are similar, except that in the application of one method 
information about identical goods are used, and in the application of the other - about similar goods. 
As a result, the term "identical or similar goods" is used in thes e Rules, as appropriate.  
4. In determining the customs value of goods according to the Method 2 or the Method 3, the 
transaction value of identical or similar goods are used respectively.  
Transaction value of identical or similar goods is the customs value of goods that has been previously 
determined under Article 4 of the Agreement and accepted by the customs body.  
5. In the case of application of the Method 2 or the Method 3 in accordance with paragraph 1 of 
Article 2 of the Agreement consultation be tween the customs body and the declarant (customs 
representatives) can be held for justified choice of the cost basis for determining the customs value 
of goods according to one of these methods.  
During consultations between the customs body and the decla rant (customs representative) the 
requirement of commercial secret must be complied, as stipulated in paragraph 1 of Article 2 of the 
Agreement.  
II. Identical and similar goods  
6.  Paragraph 1 of Article 3 of the Agreement stipulates that:  
- identical good s - goods which are the same in all respects, including physical characteristics, 
quality and reputation. Minor differences in appearance shall not constitute grounds for 
recognition of goods as non -identical, if in other respects these goods meet the requ irements 
of this paragraph and the fourth paragraph of this provision;   
- similar goods - goods that are not identical in all respects, but have similar characteristics and 
consist of similar components, made of the same materials, allowing them to perfor m the 
same functions as estimated (imported) goods, and to be commercially interchangeable. 
In determining whether the goods are similar, such factors as quality, reputation and 
existence of a trademark shall be considered;  
- goods shall not be regarded a s identical or similar, if they are not made in the same country 
as estimated (imported) goods, or if engineering, development, artwork, design work, and 
plans and sketches, and other similar work were carried out in relation to these goods in the 
customs territory of the Customs Union. The term "produced" in relation to goods also means G/VAL/N/1/RUS/4  
 
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  "grown", "mined", "manufactured" (including through the goods installation, assembly or 
disassembly)." Identical or similar goods produced by a different person other than the 
manufacturer of estimated (imported) goods, shall be taken into account only when there are 
no identical or similar goods of the same manufacturer, or the available information is not 
considered to be acceptable.    
Example 1:  Two identical cars in al l respects (the same brand, the same configuration, etc.), but 
that differ in colour, which is a discrepancy in terms of appearance, are imported into 
the customs territory of the Customs Union.  
If the discrepancy in colour did not affect the price of good s, the discrepancy can be attributed to 
marginal differences and cars shall be recognized identical. However, if unique colours, airbrush, art 
toning, etc. were used during a painting of one of the cars under consideration, which had a 
significant influenc e on the price, these cars cannot be considered identical.  
Example 2:  Different buyers imported steel sheets of one brand, made of carbon steel, the same 
according to the accuracy of rolling of the material status and the edge type into the 
customs territo ry of the Customs Union, but they are to be used for different purposes.  
Despite the fact that one buyer intends to use the sheets in the manufacture of car bodies, and the 
other - in the manufacture of stoves, these steel sheets shall be considered identi cal. 
Example 3:  Identical cotton in all respects of the same manufacturer is imported into the customs 
territory of the Customs Union by two buyers in the same amount, but at different 
prices.  It was found that one of the buyers concluded a long -term cont ract with the 
manufacturer, providing repeated goods delivery, and the second buyer - a contract on 
a one -time goods delivery. Given these circumstances, the manufacturer fixes different 
prices for these buyers. Thus, the difference in the price of importe d cotton fabric is 
caused by the difference in commercial levels of sales.    
In this case, cotton fabric imported by a buyer will be identical to cotton imported by another buyer.  
However, in accordance with paragraph 1 of Article 6 of the Agreement the transaction value should 
be adjusted in light of differences in commercial levels of sales.  
Example 4:  Two lots of women's dresses are imported into the customs territory of the Customs 
Union. Dresses from both lots are similar in appearance (one style), sewn on one sample 
of the same quality, 100% pure silk, but have different sizes and colours. In addition, 
the dresses from one lot were produced under the famous fashion brand and dresses 
from the other lot were not.  
In this case, a significant factor in determining the identity of the goods is the presence of the famous 
fashion brand, which affects the reputation of the product on the market.  Name of a famous fashion 
designer provides for a different level of prices and other market unlike the dresses of  the second 
lot, produced under the not so famous fashion brand.  In this regard, dresses from the first lot and 
dresses from the second lot cannot be considered identical or similar.  
Example 5:  Rubber tires, identical in type (winter tires), size, speed rating, load index, made by two 
different manufacturers in the same country are imported into the customs territory of 
the Customs Union. However, each manufacturer has its own trademark. However, the 
tires produced by these manufacturers are made in accor dance with the same standard, 
have the same quality, the same reputation in the market and are used for the 
production of cars in the customs territory of the Customs Union.  
Due to the fact that these rubber tires are manufactured under different trademark s, they are not 
identical in all respects and cannot be considered as identical. However, the rubber tires have the 
same characteristics and the same reputation in the market, which gives them the ability to perform 
the same functions and to be commerciall y interchangeable. Thus, given the fact that rubber tires 
are manufactured in accordance with the same standard, of the same material and enjoy the same 
reputation in the market and are commercially interchangeable, they can be considered similar.  G/VAL/N/1/RUS/4  
 
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  Example  6: Regular sodium peroxide for bleaching and special sodium peroxide (special quality) for 
laboratory studies are imported into the customs territory of the Customs Union. Special 
sodium peroxide is made of highly purified powdered form ingredients and th erefore the 
price of special sodium peroxide is higher than the price of regular sodium peroxide. 
Regular sodium peroxide cannot be used instead of the special peroxide solution, as the 
level of purification of regular sodium peroxide is not suitable for u se in the laboratory.   
Whereas the goods are not the same in all respects, they cannot be considered as identical goods.  
Due to the high prices of special sodium peroxide it is inappropriate to use it for bleaching, and the 
regular sodium peroxide is not  suitable for use in the laboratory. Therefore, despite the fact that 
both types of sodium peroxide have similar characteristics and composition of the components, they 
are not commercially interchangeable goods. Thus, the regular sodium peroxide and a spe cial sodium 
peroxide cannot be considered similar goods.   
When making the decision to classify goods as identical or similar it is necessary to distinguish 
between the terms "the country in which the goods are produced" and "country of origin", as an 
important factor to recognize the goods as identical or similar  is the country where the goods are 
produced, and not a country which is recognized as the country of origin in accordance with the rules 
for determining the country of origin of goods (Article 58 of the Customs Code of the Customs Union). 
The coincidence of the country in which the goods are produced, and their country of origin is more 
common than the situation when the country in which the goods are produced is not the country of 
origin, recognized as such in accordance with the rules for determining the  country of origin of goods.    
Example 7:  Two cars are imported into the customs territory of the Customs Union, one of which is 
assembled at the plant in Turkey from components and assemblies, manufactured in 
Germany, and the other is made at the plant i n Germany.  
Car assembly operations in this case do not meet the criteria for sufficient processing. In this regard, 
the country of origin of the car, assembled in Turkey, is Germany and a country of manufacture is 
Turkey. Thus, whereas these vehicles are produced in different countries (one in Turkey and one in 
Germany), they are neither identical nor similar.  
III. Conditions of application of the Method 2 and the Method 3  
7. The customs value of goods imported into the customs territory of the Customs Uni on can be 
determined according to the Method 2, when the customs value cannot be determined according to 
the transaction value of imported goods (Method 1), as follows:  
a)  when there are no sale and purchase transaction and the price actually paid or paya ble for 
the imported goods (goods are transported across the customs border of the Customs Union 
under the agreement, other than a contract of sale, for example under the gratuitous contract, 
the lease contract which fixes a monthly lease fee for the use o f the product for a certain 
period of time) (paragraphs 1 and 2 of Article 4 of the Agreement);    
b) when at least one of the conditions of application of method 1 imposed by paragraph 1 of 
Article 4 of the Agreement is not fulfilled;  
c)  when there is no  reliable, quantifiable and documentary information about the customs value 
of goods, including the information required to confirm the price actually paid or payable, and 
the implementation of additional charges to the price actually paid or payable (para graph 3 of 
Article 2 of the Agreement).  
8. The customs value of goods imported into the customs territory of the Customs Union can be 
determined according to the Method 3, when their customs value cannot be determined according 
to the Method 1 and the Met hod 2 (for example, there is no information on the transaction value of 
identical goods or no documentary information confirming the validity and value adjustment 
accuracy that takes into account the differences in commercial levels of sales and/or in quan tities of 
identical goods).  
9. According to paragraph 1 of Article 6, paragraph 1 of Article 7 of the Agreement in determining 
the customs value of estimated (imported) goods according to the Method 2 or Method 3, the 
transaction value of identical or sim ilar goods sold for export to the customs territory of the Customs G/VAL/N/1/RUS/4  
 
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  Union and imported into the customs territory of the Customs Union at or about the same period of 
time, as estimated (imported) goods, but not earlier than 90 calendar days before the impor tation 
of the estimated (imported) goods should be taken as a basis.    
Thus, the Agreement does not specify the period of time when identical or similar goods to be sold 
and imported into the customs territory of the Customs Union, but defines it as "at o r about the 
same period of time".  
As "at or about the same period of time" for the application of the Method 2 and the Method 3 a 
period of time not exceeding 90 calendar days before the importation of the estimated (imported) 
goods into the customs terri tory of the Customs Union shall be considered. In order to determine 
such period of time, importation date of estimated (imported) goods should be the date of arrival of 
goods into the customs territory of the Customs Union.    
Fulfilment of the condition of identical or similar goods importation into the customs territory of the 
Customs Union within 90 calendar days before the importation of estimated (imported) goods does 
not entail automatic acceptance of the transaction value of identical or similar goo ds as the customs 
value of estimated (imported) goods. In this case, in the choice of "at or about the same period of 
time", a period of time when the prices for estimated (imported) goods and for identical or similar 
goods are similar should be considered , i.e. market conditions of these goods should be considered.  
In determining "at or about the same period of time" such factors as type and nature of the goods, 
a season of the import of the estimated and identical or similar goods, and trade practice 
(e.g., comparative value in the period of both high and falling demand for the goods) should be 
considered.  Thus, for a time the price of goods changes with the change of supply and demand, or 
due to the obsolescence of the goods (the release of more modern and technically advanced goods), 
or due to changes in fashion for some goods, or due to the seasonal nature of the goods (e.g., the 
price for apples in late summer and the price for the same apples in winter), etc.   
Based on the form and nature of the goo ds "at or about the same period of time" should be 
determined individually in each case taking into account the specific circumstances. Thus, seasonal 
goods should be considered in relation to the time of year (summer clothes collection, harvest time, 
etc.), technical goods (computers, monitors, TVs) – as applied to technical progress: the emergence 
of new, improvement and major distribution of current technology, etc.  
Example:  In the production of automobile batteries lead represents a large part of the co st of the 
finished product, which has a stable price on the world market. If the fluctuations in the 
price of lead are insignificant, the time period for the application of the Method 2 or the 
Method 3 may not be limited to the rigid framework (with compar able technical and 
functional characteristics of the batteries). However, if the price of lead will largely 
increase or decline, then in determining "at or about the same period of time" for the 
application of the Method 2 or the Method 3 the period of tim e should be taken into 
account when prices, in particular for lead, were comparable.  
Thus, "at or about the same period of time" means the time period with the same (similar) situation 
on market of the goods with a stable market condition.  
10. The Method 2 or the Method 3 do not apply if there is no documentary information on the import 
into the customs territory of the Customs Union of identical or similar goods or documentary 
information confirming the validity and value adjustment accuracy of transactio n value of identical 
or similar goods, taking into account the differences in commercial levels of sales and/or in quantities 
of identical or similar goods, as well as a significant difference in the costs referred to in 
sub-paragraphs 4 –6 of paragraph 1 o f Article 5 of the Agreement due to differences in the distance 
they are moved (transported), and type of transport used.  
IV.  Adjustment of the transaction value of identical or similar goods  
11. In the application of the Method 2 or the Method 3 to deter mine the customs value of estimated 
(imported) goods it is necessary as closely as practicable to use the transaction value of identical or 
similar goods sold at the same commercial level and in substantially the same quantities as 
estimated (imported) goo ds. G/VAL/N/1/RUS/4  
 
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  12. In considering the issue on adjustment of the transaction value, taking into account the 
differences in commercial levels of sales, it should be considered the position taken by the buyer in 
the sale of goods, namely, whether the buyer assumes:  
- subsequent wholesale of goods;  
- subsequent retail sale of goods;  
- use of goods for personal use.  
The position occupied by the seller of the goods on the market should be also considered, that is, 
whether the goods are sold directly to the manufacturer, a wholesaler, an authorized dealer, etc.  
13. The term "in substantially the same quantities" means that the number of units sold of identical 
or similar goods may be different from the estimated number of estimated (imported) goods, and 
the difference in the quantities is not reflected in the unit price, so a significant factor is the unit 
price.  Thus,  if the seller fixes the unit price depending on the number of sold units and identical or 
similar and evaluated (imported) goods, even if the difference in their quantities is covered by the 
same price range (unit price in respect of identical or similar and evaluated (imported) goods is the 
same), this means that the goods are sold in substantially the same quantities.  
Example:  A certain drug is sold; the unit price is fixed differentiated according to the number of 
packages in the purchased lot:  
- 10-50 packages - 65 currency units per package;   
- 51-100 packages - 60 currency units per package;  
- 101 and more packages - 55 currency units per package.  
In this case, the sale in substantially the same quantities means that the number of identical goods 
sold and the number of evaluated (imported) goods are covered by the same price range, for which 
a unit price is fixed: products actually may be sold in different quantities, but essentially, that is, in 
terms of unit prices shall be considered as sold in the  same quantity. For example, 110 packages of 
the goods being valued are imported and there is documentary evidence to prove the value of two 
transactions with identical goods: by the transaction A the goods are imported in 150 packages, 
transaction B - in 100 packages. Besides, there is documentary information on the unit price 
depending on the number of unit in the sold lot. On the basis of this information (the price scale) it 
can be concluded that the estimated (imported) goods and the identical goods by  transaction A are 
covered by the same price range (101 or more packages) with the price of 55 currency units per 
package, and identical goods by Transaction B - by different price range (from 51 to 100 packages) 
with the price of 60 currency units per pac kage. Thus, in order to determine the customs value of 
goods by the Method 2 data of transaction A can be used.      
14. If the transaction with identical or similar goods sold at the same commercial level and in 
substantially the same quantities as estima ted (imported) goods is not identified, information about 
the transaction with identical or similar goods sold at a different commercial level and (or) in different 
quantities should be used, that is information about the transaction with either of the fol lowing 
conditions:  
- sale of identical or similar goods is carried out at the same commercial level as the sale of 
estimated (imported) goods, but in different quantities;  
- sale of identical or similar and estimated (imported) goods is carried out at a d ifferent 
commercial level but in substantially the same quantities;  
- sale of identical or similar and estimated (imported) goods is carried out at a different 
commercial level and in different quantities.  
After identifying a transaction conforming one of  these conditions, appropriate value adjustments 
should be made in respect of only a quantity factor, or only commercial level factors, or both the 
quantity and commercial level factors.  
The expression "and/or" for purposes of these Rules allows flexibili ty to use the sales and make the 
necessary adjustments if any one of these conditions are fulfilled.  G/VAL/N/1/RUS/4  
 
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  15.  The existence of differences in commercial levels of sales and/or in the quantities of goods does 
not require adjustment. Adjustment is necessary, if these differences affect the price of goods as 
such. If the price difference is due to differences in commercial levels of sales and/or in the quantities 
of goods, the adjustment is made in order to bring prices of compared goods to a comparable form.  
Adjustment of the transaction value of identical or similar goods is carried out on the basis of reliable 
data that clearly establishes the reasonableness and accuracy of the adjustments regardless whether 
it leads to an increase or a decrease in the value. Th us, the adjustment of the transaction value of 
identical or similar goods in relation to the differences in commercial levels of sales may be carried 
out only in presence of a valid price list containing prices referring to different levels of commercial 
sales.    
Example:  Evaluated (imported) goods are supplied in quantities of 10 units, and identical or 
similar goods, the customs value of which has been determined according to method 1 
and accepted by the customs body were supplied in quantities of 500 un its. Under the 
terms of the purchase and sale contract of these products and documentary proven that 
the seller offers discounts for quantity (for example, a price list was attached to the 
contract).  
In this case, the necessary transaction value adjustmen t can be carried out using the specified price 
list from which the selling price of goods in quantities of 10 units should be chosen. There is no need 
to search for sales of identical or similar goods in quantity of 10 units, if the current price list is 
compiled in such a way that the same price is fixed in relation to determining the range of products, 
such as 1 to 100 units.  
16. The transaction value adjustment of identical or similar goods is also carried out in case of a 
significant difference in the c osts referred to in subparagraphs 4 –6 of paragraph 1 of Article 5 of the 
Agreement, as follows:  
a)  carriage (transportation) costs of goods to the airport, seaport, or other place of arrival of the 
goods into the customs territory of the Customs Union;    
b)  loading unloading and handling charges of goods and conduct other operations associated 
with carriage (transportation) of goods to the airport, seaport or other place of arrival of the 
goods into the customs territory of the Customs Union;  
c)  the co st of insurance in connection with these transactions.  
Example:  The export country has a large territory and estimated goods are imported into the 
customs territory of the Customs Union from the border region of the country, and 
identical or similar goods are imported from the region, which has a long distance from 
the border of the export country.  
In this case, the carriage (transportation) costs of estimated (imported) goods and identical or 
similar goods are quite different.  
In some seaports, through w hich the goods are exported or imported, higher seaport charges are 
collected for services related to the use of infrastructure, safety and order of navigation in the 
seaports than in others. Costs for loading, unloading and handling of goods at seaports, paying 
mooring, parking at the dock and on the roads and etc. can be different.  
Depending on the type of transport estimated (imported) and identical or similar goods are 
transported, the carriage (transportation) costs may also vary significantly (e.g., e stimated 
(imported) goods transported by rail, and identical or similar goods have been delivered by air, 
which is more expensive).  
Insurance costs can vary significantly depending on the type of transport and the chosen route of 
carriage (transportation)  of estimated (imported) and identical or similar goods, as well as the use 
of different types of insurance.  
Adjustment for difference in cost is possible if there a documentary information on tariffs for the 
carriage (transportation) by different transpor t and insurance in the delivery of estimated (imported) 
and identical or similar goods.  G/VAL/N/1/RUS/4  
 
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  17. In accordance with paragraph 3 of Article 6, paragraph 3 of Article 7 of the Agreement in the 
case of more than one transaction value of identical or similar goods  (after appropriate transaction 
value adjustments, which takes into account the differences in commercial levels of sales and/or in 
the quantities of goods, as well as costs referred to in paragraph 16 of these Rules) to determine 
the customs value of esti mated (imported) goods the lowest transaction value shall be applied.   
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Decision of the Collegium of  
the Eurasian Economic Commission  
No. 214 of 13 November 2012  
The Rules of Application of Methods on Determination of Customs Value of Goods 
According to the Deductive Value Method (Method 4)  
1. These Rules shall be used in the application of the deductive value method (Method 4), established 
by Article 8 of the Agreement on the Determination of Customs Value of Goods, Transferred Across 
Customs  Border of the Customs Union of 25 January 2008 (hereinafter: Agreement).   
2. These Rules are based on the provisions of the Agreement, the Agreement on Implementation of 
Article VII of the General Agreement on Tariffs and Trade 1994, including Interpreta tive Notes 
thereto, as well as the materials of the Technical Committee on Customs Valuation of the World 
Customs Organization in order to ensure uniform application of the methods on determination of 
customs value of goods according to the Method 4.  
3. Th e Method 4 shall be used, if the customs value of goods imported into the common customs 
territory of the Customs Union (hereinafter: the customs territory of the Customs Union) cannot be 
determined in accordance with Articles 4, 6 and 7 of the Agreement.  
The customs value of evaluated (imported) goods shall be determined according to the Method 4, 
when evaluated (imported) or identical or similar goods are sold in the customs territory of the 
Customs Union in the same condition as imported into the territo ry. In the absence of such sales, at 
the request of the declarant (customs representative), sale of processed evaluated (imported) goods 
may be considered under paragraph 4 of Article 8 of the Agreement, except as provided by 
paragraph  5 of Article 8 of th e Agreement.  
4. For the purposes of determining the customs value of goods according to the Method 4, goods 
can be considered as being in the same condition as imported into the customs territory of the 
Customs Union, including in cases where they have und ergone the following transformations:  
- shrinkage;  
- outage;  
- natural evaporation (for liquid);  
- small amount of rust;  
- receiving minor damage which does not affect the product characteristics influencing their 
value.  
Goods are also considered to be in  the same condition as imported into the customs territory of the 
Customs Union, if operations have been made in respect of them to remove the packing materials 
and/or the conserving agent prior to the sale in the domestic market of the Customs Union.  
5. Unit price at which the greatest aggregate quantity of evaluated (imported) or identical or similar 
goods is sold to persons who are not related to the persons involved in such sale in the customs 
territory of the Customs Union at or about the time when ev aluated (imported) goods crossing the 
customs border of the Customs Union (paragraph 2 of Article 8 of the Agreement) shall be used as 
a basis for determining the customs value of evaluated (imported) goods.  
The term "related persons" is used in the meani ng defined by paragraph 1 of Article 3 of the 
Agreement.  
6. In addressing the question what goods sales (evaluated (imported) or identical or similar goods) 
should be considered for determining the unit price, the following should be considered.  
In case of  availability of information on sales of evaluated (imported) goods in the customs territory 
of the Customs Union acceptable for the purposes of determining the customs value at the date of 
determining the customs value of goods, the appropriate informatio n on the unit price and the 
quantities shall be used in relation to evaluated (imported) goods subject to deductions in G/VAL/N/1/RUS/4  
 
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  accordance with paragraph 2 of Article 8 of the Agreement. In this case sales of identical or similar 
goods should not be considered.  
If there is no information on sales of evaluated (imported) goods in the customs territory of the 
Customs Union at the date of determining the customs value of goods, but there is information on 
sales of identical or similar goods, the appropriate informatio n about these sales shall be used. 
In this case the future sales of evaluated (imported) goods should not be considered.  
Thus, unit price at which evaluated (imported) goods are sold, or the unit price at which previously 
imported identical or similar to those being evaluated (imported) goods are sold, shall be used as 
the basis for determining the customs value of evaluated (imported) goods.  
As a rule, the customs value of evaluated (imported) goods shall be determined by the declarant 
(customs representa tive) based on the unit price at which the estimated (imported) goods are sold 
in the customs territory of the Customs Union, or based on the unit price at which the declarant has 
previously sold imported identical or similar to those being evaluated (impo rted) goods, 
i.e. documents containing information on the previous supply of the declarant shall be used.  
In most cases, sales documents in the customs territory of the Customs Union of previously imported 
identical or similar to those being evaluated (imp orted) goods by other economic entities are not 
available for the declarant. However, if the declarant has such documents and the information 
contained in them meets the requirements of paragraph 3 of Article 2 of the Agreement, the customs 
value of evalua ted (imported) goods can be determined according to the Method 4, in case of 
meeting the requirements provided by Article 8 of the Agreement.  
7. When considering the sales that meet the conditions specified in paragraph 6 of the Rules, for the 
purposes of  determining the customs value of the goods according to the Method 4, sales of goods 
in the customs territory of the Customs Union to the first commercial sales level customers should 
be considered after the importation of goods into the customs territory  of the Customs Union.  
8. The first commercial sales level customers in the customs territory of the Customs Union are 
buyers who purchase goods from the seller, which is an importer of these goods (Scheme 1).    
Scheme 1  
E export I  C1 C2 
 
 
sales in the customs territory of the Customs Union  
where:  
E -  the seller (exporter) of goods;  
I -  the buyer (importer) of goods which is the seller of the goods in the customs territory of the 
Customs Union;  
C1 -  customers who purchase goods in the customs territor y of the Customs Union directly from I, 
i.e. the first commercial sales level customers;  
C2 -  customers who purchase goods in the customs territory of the Customs Union from C1, i.e.  at 
the next commercial sales level.  
In this case, C1 and I must not be r elated persons.  
G/VAL/N/1/RUS/4  
 
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  9. For the purposes of determining the unit price of goods sold in the customs territory of the 
Customs Union, sales to person who, in connection with the manufacture and supply for export to 
the customs territory of the Customs Union of ev aluated (imported) goods, directly or indirectly, 
free or at a reduced price provides for use the following goods and services referred to in 
subparagraph 2 of paragraph 1 of Article 5 of the Agreement shall not be considered:  
a)  raw materials, materials,  components, parts and similar items incorporated in the evaluated 
(imported) goods;  
b)  tools, dies, moulds and other similar items used in the production of the evaluated (imported) 
goods;  
c)  materials consumed in the production of the evaluated (import ed) goods;  
d)  engineering, development, artwork, design work, and plans and sketches undertaken 
elsewhere than in the customs territory of the Customs Union and necessary for the production 
of the evaluated (imported) goods.  
10. The calculation of the un it price at which the evaluated (imported) or identical or similar goods 
are sold in the greatest aggregate quantity is carried out as follows.  
For the purposes of determining the greatest aggregate quantity of items, sales of evaluated 
(imported) or ident ical or similar goods to the first commercial sales level customers in the customs 
territory of the Customs Union are selected and the total amount of goods sold for the same price 
per unit is calculated.  
If the same amount of goods were sold at different  prices per unit, the lowest price per unit shall be 
taken as the basis for determining the customs value.  
Example:  One thousand units were sold at the price of 75 currency units and other 1,000 units - 
at the price of 70 currency units from the batch of 2,000 units. For the purposes of 
determining the customs value of evaluated (imported) goods, the price of 70 currency 
units shall be taken.  
11. A specific option of determining the greatest aggregate quantity of units depends on the price 
determination sc heme for the product used by the seller and the sales organization.  
In particular, the following options of calculating the unit price based on the greatest aggregate 
quantity of units sold at the same price can be used.  
Example 1:  In the customs territor y of the Customs Union goods are sold from catalogue (price list, 
price schedule) which grants favourable unit prices for purchases made in larger 
quantities.  
Sale quantity  Unit price  
(currency units)  Number of sales  Total quantity sold at each 
price 
1 - 10 100 10 sales of 5 units,  
5 sales of 3 units  65 
11 - 25 95 5 sales of 11 units  55 
over 25 units  90 1 sale of 30 units,  
1 sale of 50 units  80 
 
The greatest number of units sold at a price is 80 (30 units + 50 units). Thus, the unit price in the 
greatest aggregate quantity is 90 currency units.  
Example 2:  There is information on two sales - in the first sale, 500 units are sold at a price of 95 
currency units each, in the second - 400 units are sold at a price of 90 currency units.  The greatest 
number of units sold at a particular price is 500. Thus, the unit price in the greatest aggregate 
quantity is 95 currency units.  
  G/VAL/N/1/RUS/4  
 
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  Example 3:  Various quantities are sold at various prices.  
Sale quantity  Unit price (currency units)  
40 100 
50 90 
15 100 
30 95 
25 105 
35 95 
5 100 
 
The total quantity of units sold at the same price is determined as follows:  
Total quantity of units sold at the same price  Unit price (currency units)  
50 90 
65 (30+35)  95 
60 (40+15+5)  100 
25 105 
 
In this example, the greatest number of units sold at a particular price is 65 units. Thus, the unit 
price in the greatest aggregate quantity is 95 currency units.  
12. Sales of evaluated (imported) or identical or similar goods in sufficient quantity for determination 
of the u nit price of the goods concerned must be taken into account in calculating the unit price.  
The decision on the sufficiency of the number of sold units must be made on an individual basis for 
each individual case.  
So, when evaluated (imported) goods are sol d to a buyer, the sale can be considered as a sale in 
sufficient quantity to determine the unit price.  
When sale of expensive goods (large equipment, turbines, etc.) as a sufficient quantity of sales may 
be recognized in an amount of 1 -2 units, while for s mall spare parts that are usually sold in large 
quantities (for example, 10,000 units) unit sales of 100 -200 units will be insufficient to determine 
the appropriate unit price.  
13. When selecting appropriate sales to determine the unit price in the greates t aggregate quantity, 
the following should be considered:  
a)  sale of goods in the customs territory of the Customs Union to the first commercial sales level 
customers;  
b)  sale of goods to persons who are not related to the persons engaged in the sale in the customs 
territory of the Customs Union;  
c)  sales to person specified in paragraph 9 of these Rules are not considered;  
d)  sale of goods in sufficient quantity to determine the unit price.  
14.  When selecting appropriate sales for the purposes of determining the customs value of  goods 
according to the Method 4, the period of time during which such sales are taken place must be taken 
into account.  
Paragraph 2 of Article 8 of the Agreement does not specify a precise period of time of sale of 
evaluat ed (imported) or identical or similar goods in the customs territory of the Customs Union, 
but defines it as "at or about the time", when evaluated (imported) goods crossed the customs 
border of the Customs Union.  
For purposes of determining the customs va lue of evaluated (imported) goods according to the 
Method 4 as "at or about the time" a period that includes the date of arrival of evaluated (imported) 
goods into the customs territory of the Customs Union, a period of time before and after the arrival 
date of evaluated (imported) goods into the customs territory of the Customs Union should be 
considered.  G/VAL/N/1/RUS/4  
 
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  So, as "at or about the time" can be considered the period that includes the date of arrival of 
evaluated (imported) goods into the customs territory of the Customs Union and, for example, 10 - 
15 days before and 10 - 15 days after the arrival date of evaluated (imported) goods into the customs 
territory of the Customs Union.   
If during "at or about the time" sales, acceptable for purposes of determining the customs value of 
goods according to the Method 4 were not identified, in accordance with paragraph 3 of Article 8 of 
the Agreement the sales of evaluated (imported) or identical or similar goods in the same condition 
as imported, at the earliest date i n relation to the arrival date of evaluated (imported) goods into 
the customs territory of the Customs Union, but not later than 90 calendar days after that date 
(Scheme 2) shall be considered.  
Scheme 2  
EXPORT    IMPORT  
of goods    of goods into the  
from the    customs territory of  
exporting    the Customs Union  
country  
              B1                     B                    B2                                              C  
       (~ March 17)            (April 1)          (~ April 14)                            (June 30)            
   
  
~10-15 days  ~10-15 days  
  Arrival date                                        90 calendar days  
 
"at or about the time"  
where:  
B -  arrival date of evaluated (imported) goods into the customs territory of the Customs 
Union;  
B1 - B2 -  "at or about the time" , which includes the arrival date of evaluated (imported) goods 
into the customs territory of the Customs Union and which is in this example 10 - 15 
days before and 10 -15 days after the arrival date of evalu ated (imported ) goods into 
the customs territory of the Customs Union;   
C -  90th calendar day after the arrival date of evaluated (imported) goods into the customs 
territory of the Customs Union.  
Thus, in determining the customs value of evaluated (impo rted) goods according to the Method 4 
sales that took place in the period between B1 and B2 are firstly identified. If such sale is not found, 
in all other equal conditions sales that took place between B2 and C should be considered, with 
preference to sal es made during the period of time that is closest to B2.  
To ensure an objective selection of comparable transactions and proper comparison of prices it is 
advisable to consider the period of time when the market for such goods has been relatively stable. 
This is due to the fact that the price of some goods are not subject to significant fluctuations during 
the long period of time (machines, complex machines, turbines, etc.), the price of other changes 
monthly or often (fruits, vegetables, flowers, seasonal clothing, shoes, etc.).  
Within the period of time set by Article 8 of the Agreement (90 calendar days) in the selection of 
suitable sales the circumstances of the transaction, the particularity of goods, a season of the import 
of goods, and other factors m ust be taken into account. In particular, the period of time for seasonal 
goods for the selection of suitable sales will be shorter than for the goods, the production and use 
of which are not related to a specific season (do not depend on time of year).  
15. The following amounts shall be deducted from the estimated (selected) unit price as described 
in paragraph 2 of Article 8 of the Agreement:  G/VAL/N/1/RUS/4  
 
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  a)   commissions to intermediaries (agents) usually paid or agreed to be paid, or additions to the 
price, usuall y made for profit and general expenses (commercial and administrative expenses) 
in the amount, usually taking place in connection with sales in the customs territory of the 
Customs Union of goods of the same class or kind, imported from the same country as  
evaluated (imported) goods, as well as from other countries;  
b)   usual costs of transport and insurance and associated costs incurred within the customs 
territory of the Customs Union;  
c)  customs duties, taxes, fees, and other taxes payable in connectio n with the import and/or 
sale of goods in the territory of the Member state of the Customs Union, including taxes and 
fees of the regions of that member state of the Customs Union and local taxes and fees in 
accordance with the legislation of the Member st ate of the Customs Union.  
16. With regard to the deduction of amount of commissions to intermediary (agents) usually paid or 
agreed to be paid, or the amount of additions to price, usually made for profit and general expenses 
(commercial and administrativ e expenses), the following should be considered:  
a)  depending on the sales structure in the customs territory of the Customs Union only one type 
of deduction can be made – whether deduction of amount of commissions to intermediary 
(agent), where the sale of goods is carried out with the participation of the intermediary 
(agent) or deduction of amount addition to price, when the sale of goods is directly carried 
out without the intermediary (agent). Simultaneously these types of deductions cannot be 
made;  
b)   additions to price, usually made for profit and general expenses (commercial and 
administrative expenses) mean additions in the amount which most often occurs in the market 
of goods of the same class or kind, imported from the same country as the eval uated 
(imported) goods, as well as from other countries;  
c)  amount of profit and general expenses (commercial and administrative expenses) is 
determined on the basis of information of the declarant (customs representative), provided 
that information is co nsistent with similar data taking place in sales of goods of the same class 
or kind in the Member state of the Customs Union (paragraph 7 of Article 8 of the Agreement). 
The information shall comply with the requirements of paragraph 3 of Article 2 of the 
Agreement, i.e. based on reliable, quantifiable and documentary information. If the customs 
body has reliable, quantifiable and documentary information on the normal amount of profit 
and general expenses (commercial and administrative expenses), i.e. the a mount of additions, 
which most often takes place on the relevant market at a particular time, and information 
used by the declarant (customs representative) are not comparable with the data available to 
the customs bodies, the customs bodies shall determin e the amount of profit and general 
expenses (commercial and administrative expenses) on the basis of available information.  
17. The usual costs of transport and insurance, and associated costs are deductible if they are not 
included in the additions to pri ce, usually made for general expenses (commercial and administrative 
expenses) in the customs territory of the Customs Union.  
The usual costs mean the costs based on the most typical (representative) prices (tariffs) of 
transportation and insurance used (p roposed) by the majority of the representatives on a free and 
competitive services market. Transportation on the optimal (usually used) route and standard (the 
most typical, adopted for this type of insurance) insurance shall be taken into account.  
18. Ded uction of customs duties, taxes, fees, safeguard, anti -dumping or countervailing duties, as 
well as other taxes payable in connection with the import and/or sale of goods in the territory of the 
Member state of the Customs Union, including taxes and fees o f the regions of that Member state of 
the Customs Union and local taxes and fees in accordance with the legislation of the Member state 
of the Customs Union shall be made with documentary evidence and grounds of the amount claimed 
for deduction.  
19. If nei ther the evaluated (imported) nor identical or nor similar goods are sold in the customs 
territory of the Customs Union in the same condition as imported into the customs territory of the 
Customs Union, in accordance with paragraph 4 of Article 8 of the Ag reement at the request of the 
declarant (the customs representative) the customs value of evaluated (imported) goods shall be 
based on the unit price of goods at which the imported goods, after further processing, are sold in 
the greatest aggregate quantit y subject to allowance of the value added by such processing, and 
the deductions provided for in paragraph 2 of Article 8 of the Agreement. In this case:  G/VAL/N/1/RUS/4  
 
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  a)  declarant (customs representative) submits with the application the calculation of customs 
value o f evaluated (imported) goods based on the unit price at which evaluated (imported) 
goods, after further processing, are sold in the greatest aggregate quantity;  
b)  declarant (customs representative) submits information relating to the cost of processing, and 
other information necessary to determine the customs value of evaluated (imported) goods 
according to the Method 4;  
c)  submitted information relating to the cost of processing by the declarant (customs 
representatives) is based on reliable, quantifiab le and documentary information. Information 
based on quantifiable data is considered information containing data on the structure and the 
amount of the cost for processing of evaluated (imported) goods.  
20. In accordance with paragraph 5 of Article 8 of t he Agreement, the use for the purposes of 
determining the customs value of the sale price in the customs territory of the Customs Union of 
processed evaluated (imported) goods is not allowed in the following cases:  
a)  as a result of the further processing  evaluated (imported) goods lose their individual identity, 
except for cases when despite the loss of individual identity of the goods, the amount of the 
value added by processing can be accurately determined.  
Example 1:  Cotton not intended for sale in a pure form is imported to the customs territory of the 
Customs Union. As a result of further processing in the customs territory of the Customs 
Union there is a mixed fabric containing various synthetic additives, which is then sold 
in the customs territory  of the Customs Union.  Thus, the imported goods (cotton) as a 
result of complex operations during processing lose their individual characteristics.  
In another case, despite the goods lose their individual identity, the amount of the value added by 
process ing (processing) can be accurately determined.  
Example 2:  160 tons of sugar are imported into the customs territory of the Customs Union. After 
further processing in the customs territory of the Customs Union, the sugar turns into 
syrup (200 tons) for sell ing in the customs territory of the Customs Union. In the 
composition of the syrup obtained from simple operations (addition of water and small 
amount of citric acid), it is impossible to separate the sugar from the syrup, i.e. sugar 
has lost their individ ual characteristics. However, if data on the cost of syrup, sugar, 
solvent, and labour costs are available, the amount of value added by processing of 
sugar can be calculated;  
b) evaluated (imported) goods after processing do not lose their individual iden tity, but they 
form a minor element in the goods sold in the customs territory of the Customs Union, and 
the cost of evaluated (imported) goods has no significant influence on the cost of sold goods.  
Example 3.  Air filters are imported at a price of 1,000  currency units, which are used for the 
production of cars sold in the customs territory of the Customs Union at a price of 
250,000 currency units. In this case, the cost of air filter is a negligible part of the cost 
of the finished product, i.e. its valu e does not have a significant influence on the cost of 
sold cars.  
21. Application of the Method 4 requires an individual approach and analysis of each situation, as it 
follows from paragraphs 14, 19 and 20 of the Rules, in order to determine not only the possibility, 
but also practicability of certain costs for search and use of the information necessary to determine 
customs value according to this method.  
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Decision of the Collegium of  
the Eurasian Economic Commission  
No. 273 of 12 December 2012  
The Rules of Application of Methods on Determination of Customs Value of Goods 
According to the Computed Value Method (Method 5)  
I.  General provisions  
1. These Rules shall be used in the application of the computed value method (Method 5), established 
by Article 9 of the Agreement on the Determination of Customs Value of Goods, Transferred Across 
Customs Border of the Customs Union of 25 January 2008 (he reinafter: Agreement).   
2. These Rules are based on the provisions of the Agreement and the Agreement on Implementation 
of Article VII of the General Agreement on Tariffs and Trade 1994, including the Interpretative Notes 
thereto, as well as the materials  of the Technical Committee on Customs Valuation of the World 
Customs Organization with the aim to ensure a uniform application of the Method 5.  
3. The Method 5 shall be used, if the customs value of goods imported into the common customs 
territory of the Customs Union (hereinafter: customs territory of the Customs Union) cannot be 
determined in accordance with Articles 4, 6 and 8 of the Agreement, except that, at the request of 
the declarant (customs representative), the order of application of Articles 5 and 6 shall be reversed.  
Determining the customs value of evaluated (imported) goods according to the Method 5, the 
computed value of these goods shall be used as a basis determined by adding the elements 
established by paragraph 1 of Article 9 of the Agre ement.  
Information on customs value of goods, determined according to the Method 5, shall be indicated in 
the customs value declaration in accordance with the Order on declaring custom value of goods, 
approved by the Decision of the Commission of the Cust om Union No. 376 "On Orders of 
Declarations, Control and Adjustment of the Customs Value of Goods" of 20 September 2010.  
4. As a general rule, the customs value of goods is determined on the basis of documents and 
information available in the customs terr itory of the Customs Union. In order to determine a 
computed value, however, it may be necessary to have the information on the expenses of 
production (production costs) of evaluated (imported) goods and other documents and information 
of the producer of t he goods which is situated outside the customs territory of the Customs Union.  
5. Taking into consideration the fact that the producer of the evaluated (imported) goods is situated 
outside the jurisdiction of customs bodies of the Customs Union Parties (h ereinafter: CU Parties) and 
documents and information mentioned in paragraph 4 of these Rules are usually confidential and 
are not disseminated by the producer, the use of the Method 5 is generally limited to those cases 
where the buyer and seller are rela ted. Furthermore, the producer agrees to submit documents and 
information on production costs and to provide possibility for any subsequent verification which may 
be necessary in accordance with paragraph 6 of Article 9 of the Agreement.  
The meaning "rela ted seller and buyer" shall be used in the meaning established by paragraph 1 of 
Article 3 of the Agreement.  
6. Documents and information, submitted by the producer or on behalf of the producer, shall be in 
compliance with the generally accepted accountin g principles applied in the country in the period of 
time when evaluated (imported) goods were produced. The generally accepted accounting principles 
are established by the legislation (normative legal acts of the authorized bodies in the country of 
produc tion), as well as in the form of recommendations of professional associations or other 
organization, authorized in accordance with the legislation of the country of production to issue such 
recommendations.  
For confirmation with regard to compliance of doc uments and information, submitted by the 
producer or on his behalf with the generally accepted accounting principles of the country of 
production of evaluated (imported) goods, the declarant (customs representative) has the right to G/VAL/N/1/RUS/4  
 
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  submit, for example, a conclusion on compliance of the level of production costs, as well as the 
amount of profit and general expenses (commercial and management costs), mentioned in 
submitted documents and information, with the level of production costs and amount of profit and  
general expenses (commercial and management costs) typical for sale for export into the customs 
territory of the Customs Union of the goods of the same class or kind as evaluated (imported) goods. 
Such a conclusion shall be issued by the body of the count ry of production of evaluated (imported) 
goods authorized in the sphere of accounting or independent organization which in accordance with 
the legislation of the country of production of evaluated (imported) goods can be considered as an 
expert organizatio n (for instance, accounting associations, chambers of commerce and industry, 
specific scientific research institutes, etc.)    
II.  Computed value of goods  
7. Computed value of goods in accordance with paragraph 1 of Article 9 of the Agreement includes:  
1)  Costs of production or acquisition of materials and expenses on production and other 
operations related to the production of evaluated (imported) goods ; 
2)  Amounts of profit and general expenses (commercial and administrative expenses) equal to 
that usu ally reflected in sales of goods of the same class or kind as evaluated (imported) 
goods which are produced in the exporting country for export into the customs territory of the 
Customs Union;  
3)  Expenses specified in Article 5, paragraph 1, subparagraphs  4–6 of the Agreement 
(hereinafter:  expenses on the delivery of goods).  
8. Determining the amount of costs of production or acquisition of materials and expenses on 
production, as well as other operations related to the production of evaluated (imported) goods, the 
following shall be considered.  
Systems of accounting of the most countries, as a general rule, establish the list of types of assets 
which belong to materials. Usually, raw materials, direct and indirect materials, semi -finished 
products and com ponents, fuel, container, spare parts, construction and other materials.  
Costs of production of materials are equal to their actual production cost, the amount of which is 
provided in documents and information submitted by the producer or on his behalf.   
Costs of acquisition of materials are expenses incurred by the producer buying them from 
non-related person.  
Expenses on production and other operations related to the production of evaluated (imported) 
goods shall include direct and indirect costs. Alloc ation  of costs to direct and indirect costs shall be 
carried out by the producer pursuant to his commercial account policy, established in accordance 
with generally accepted accounting principles applied in the country of production of evaluated 
(imported ) goods.  
9. In accordance with paragraph 3 of Article 9 of the Agreement, costs of production or acquisition 
of materials and expenses on production as well as on other operations related to the production of 
evaluated (imported) goods shall include:  
a)  the cost of containers if they are treated as being one for customs purposes with evaluated 
(imported) goods;  
b)  the cost of packing whether for labour or materials;  
c)  Pursuant to paragraph 5 of Article 5 of the Agreement adequately allocated cost of th e goods 
and services, stipulated in sub -paragraph 2 paragraph 1 of Article 5 of the Agreement, which 
directly or indirectly provided by the buyer to the seller free of charge or at reduced price for 
the use in connection with the production and sale for ex port of evaluated (imported) goods, 
including:  
- Raw materials, materials, components, semi -manufactured goods and similar goods 
incorporated in evaluated (imported) goods;  
- Tools, dies, moulds and similar goods used in the production of evaluated (import ed) 
goods;  G/VAL/N/1/RUS/4  
 
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  - Materials consumed in the production of evaluated (imported) goods;  
- Engineering, development, engineering and construction works, artwork, design, drafts 
and sketches undertaken outside the customs territory of the Customs Union and 
necessar y for the production of evaluated (imported) goods.  
When the buyer supplies to the producer of evaluated (imported) goods any of the 
abovementioned goods and services free of charge in the cases when the producer does not 
include their costs in calculation  of expenses for production of evaluated (imported) goods, 
the cost of such goods and services shall be included in customs value of evaluated (imported) 
goods.  
If such goods and services as engineering, development, engineering and construction works, 
artwork, design, drafts and sketches were carried out in the customs territory of the Customs 
Union and supplied to the producer for the production of evaluated (imported) goods, their 
costs shall be included in calculated cost at the amount paid by the prod ucer.   
10. Expenses stipulated in paragraph 9 of the said Rules shall not be considered again when counting 
calculated cost of evaluated (imported) goods.  
11. In accordance with paragraph 4 of Article 9 the Agreement, the amount of profit and general 
expenses (commercial and administrative expenses)  shall be considered as a whole and determined 
on the basis of information submitted by the producer or on his behalf.  
As general expenses (commercial and management expenses), direct and indirect expenses on 
production and sale of goods for export into the customs territory of the Customs Union, which are 
not mentioned in subparagraph 1 of paragraph 1 of Article 9 the Agreement, shall be considered. 
Allocation of the corresponding expenses to direct or indi rect cost is carried out by the producer in 
accordance with his commercial account policy based on generally accepted accounting principles 
used in the country of production of evaluated (imported) goods.  
The amount of profit and general expenses (commerc ial and management expenses) shall be 
considered, generally taking place for the goods of the same class and kind as evaluated (imported) 
goods produced in the country of export for export to the customs territory of the Customs Union 
when applying Article  9 the Agreement.  
If the producer's profit figure is low and the producer's general expenses (commercial and 
management expenses) are high, the producer's profit and general expenses (commercial and 
management expenses) taken together may nevertheless be consistent with that usually reflected 
in sales of goods of the same class or kind for export into customs territory of the Customs Union.  
Such a situation might occur, for example, if a product was being launched in the customs territory 
of the Customs Union and the producer accepted a nil or low profit to offset high general expenses 
(commercial and management expenses) associated with the launch.  
Where the producer can demonstrate a low profit on sales of the imported goods because of 
particular commercial circumstances, the producer's actual profit figures should be taken into 
account provided that the producer has valid commercial reason s to justify them and the producer's 
pricing policy reflects usual pricing policies in the branch of industry concerned. Such a situation 
might occur, for example, where producers have been forced to lower prices temporarily because of 
an unforeseeable dro p in demand, or where they sell goods to complement a range of goods being 
produced in the country of importation and accept a low profit to maintain competitivity.  
Where the producer's own figures for profit and general expenses (commercial and management  
expenses) are not consistent with those usually reflected in sales of goods of the same class or kind, 
the amount for profit and general expenses (commercial and management expenses) may be based 
upon relevant information available in the customs bodies b ased on the reliable, and computable 
information supported with documentary evidence.   
12. Expenses on the delivery of goods shall include the following costs determined on the basis of 
information on the actual amount with documentary evidence:  G/VAL/N/1/RUS/4  
 
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  a)   the cost of transport (transportation) of goods to the airport, port or other place of entry into 
the customs territory of the Customs Union;  
b)  the cost of handling goods and other operations associated with the transport (transportation) 
to the airport, port  or other place of entry into the territory of the Customs Union;  
c)  the cost of  insurance related to the operations mentioned in subparagraph "a" and "b" of this 
paragraph.  
III.  Examples of determination of customs value of goods pursuant to the Method  5 
Example 1:  A foreign company (hereinafter: producer) supplies to its affiliated organization 
registered in one of the Party of the Customs Union (hereinafter: importer) a turbine 
equipment. Since the customs value of the turbine equipment cannot be dete rmined in 
accordance with Articles 4 and 6 -8 of the Agreement, its determination shall be carried 
out pursuant to the Method 5.  
The imported turbine equipment was tailor made requested by the importer.  
For the production of the turbine equipment the import er supplied to the producer free of charge 
drafts and sketches specifically designed for the production of this equipment in value of 500 
currency units and which were designed on the customs territory of the Customs Union.   
Customs body was submitted doc uments and information obtained from the producer with the 
following figures:  
- Costs of production or acquisition of materials – 4,000 currency units;  
- Expenses on production – 3,500 currency units;  
- General expenses (commercial and management expens es) – 350 currency units ; 
- Profit – 1,570 currency units ; 
- Expenses on the delivery of goods are 80 currency units .  
The customs body has also the information with documentary evidence obtained from the chamber 
of commerce and industry in the country of production that usual amount of profit and general 
expenses (commercial and management expenses) for the goods of the same class or kind destined 
for export into the customs territory of the Customs Union is approximately 25% of the amount of 
costs of production or acquisition of materials  and expenses on production of the turbine equipment. 
With regard to this situation t his amount is 1,875 currency units ((4,000+ 3,500)*25%).  
The amount of profit and general expenses (commercial and management expenses) in this situation 
is 1,920 currency units (1,570 + 350) or 25.6%, which is approximately equal to the usual amount. 
Thus, the value of the stated figure is acceptable for the determination of the customs value of the 
turbine equipment.  
Since drafts and sketches designed for the production of the tribune equipment were made in the 
customs territory of the Customs Union and supplied free of charge, their value (500 currency unit) 
shall not be considered when determining the customs value of the turbine equipment in accordance 
with the first subparagraph of paragraph 3 of Article 9 the Agreement.  
The customs value of the turb ine equipment shall be determined by adding the costs of production 
or acquisition of materials , the expenses on production and general expenses (commercial and 
management expenses), the profit, the expenses on the delivery of goods (4,000 + 3,500+ 1,920 
+ 80 = 9,500 currency units).  
Example 2:  Organization registered in one of the CU Parties (hereinafter: buyer) bought from the 
foreign organization (hereinafter: producer) equipment and imported it into the customs 
territory of the Customs Union. Since the  customs value of the equipment cannot be 
determined in accordance with Articles 4 and 6 -8 of the Agreement, its determination 
shall be carried out pursuant to the Method 5.  
Expenses on the delivery of goods are 5 currency units .  G/VAL/N/1/RUS/4  
 
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  On the basis of commercial accounts submitted by the producer, the expenses at the amount of 31 
currency units  per the unit of goods were determined, including:  
- Costs of production or acquisition of materials – 10 currency units ;  
- Labour expenses and a llowances for social needs related to payment for labour - 8 currency 
units;  
- General factory expenses – 12 currency units ;  
- Cost of packing – 1 currency unit .  
The buyer supplied to the producer free of charge necessary sketches for the production of evaluated 
(imported) goods, designed outside of the customs territory of the Customs Union. Based on the 
calculated accordingly allocation of general cost of specified sketches, the cost of sketches per one 
unit of goods is 2 currency units.  
The producer s upplied to the buyer the documents containing information on the amount of profit 
and general expenses (commercial and management expenses), usually taking into account for the 
goods of the same class or kind as evaluated (imported) goods.  
In accordance with these documents general profit and general expenses (commercial and 
management expenses) for the sale of goods of the same class or kind  are 20% of the costs of 
production or acquisition of materials and expenses on production as well as  on other operations 
related to the production of evaluated (imported) goods.  
Stated amount of the profit corresponds to the amount taking place in other producers of the same 
country of production for sale of goods of the same class or kind supplied for export into the customs 
territory of the Customs Union (for instance, submitted relevant conclusion from a chamber of 
commerce and industry  of the country of production of the equipment).  
Taking into account the information above, the stated amount is acce ptable for the determination of 
the customs value of the equipment.  
The amount of profit and general expenses (commercial and management expenses) calculated 
percentage wise of the amount of expenses incurred by the producer in calculating on the unit of 
goods is 6.2 currency units (31 currency units * 20%).  
Thus, the customs value of the equipment is determined by adding expenses specified by the 
producer and the cost of sketches (31 + 2 = 33 currency units), the amount of profit and general 
expenses (com mercial and management expenses), calculated in percentage term of actual 
expenses accrued by the producer (6.2 currency units) and expenses on the delivery of goods 
(5 currency units).  
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Decision of the Collegium  
of the Eurasian economic commi ssion 
No. 145 of 25 June 2013  
The Regulation on Specifics of Application of Methods on Determination of Customs 
Value of the Goods Imported into the Common Customs Territory of the Customs Union, 
which Became Useless, Spoiled or Damaged due to Accident or  Force Majeure  
1. This Regulation establishes specifics of application of the methods on determination of customs 
value of goods, stipulated by the Agreement on the Determination of Customs Value of Goods, 
Transferred Across Customs Border of the Customs U nion of 25 January 2008 (hereinafter: 
Agreement) in respect of goods imported into the common customs territory of the Customs Union, 
which became useless, spoiled or damaged due to accident or force majeure before conducting 
customs operations related to the placement of such goods under the customs procedure, including 
during their temporary storage, as well as their transportation in accordance with the customs 
procedure of customs transit (hereinafter: damaged goods).  
2. The fact of an accident or force  majeure, as well as occurrence of a causal link between this fact 
and spoiled, impaired or damaged goods must be documentary confirmed by the declarant.  
3. The customs value of damaged goods is determined by the method of the transaction value of 
imported goods (method 1), established by Article 4 of the Agreement, if the price actually paid or 
liable to be paid for those goods is revised by the seller, th e declarant has submitted the documents 
confirming the change of the price (e.g. an additional contract to the foreign trade contract 
(agreement), new invoice, etc.), as well as the conditions provided in paragraph 1 of Article 4 of the 
Agreement shall be met.  
If a part of goods of a particular denomination became useless, spoiled or damaged by accident or 
force majeure, the customs value of the part of goods which did not become useless, spoiled or 
damaged by accident or force majeure, is the part of the cost of the transaction, attributable to such 
part of the goods, which can be determined by multiplying the total value of transactions with the 
goods of that denomination to the ratio of the quantity of goods of that denomination, which did not 
become use less, spoiled or damaged by accident or force majeure, to the total number of goods of 
that denomination.  
4. The customs value of damaged goods is determined by the methods set out in Articles 6 -8 and 
10 of the Agreement, taking into account the specifics stipulated by paragraphs 5 -8 of this 
Regulation, unless the price actually paid or liable to  be paid for those goods is revised by the seller 
and/or the conditions of the application of method 1, established by the Agreement, are not complied 
with.  
5. The customs value of damaged goods is determined by the method of the transaction value of 
identical goods (method 2), or by the method of the transaction value of similar goods (method 3), 
Established by articles 6 and 7 of the Agreement, if the degree of validity, spoilage or damage of 
identical or similar goods is similar to the degree of validit y, spoilage or damage of the goods 
imported into the common customs territory of the Customs Union of damaged goods.  
6. The customs value of damaged goods is determined by the deductive method (method 4), 
established by Article 8 of the Agreement, on the b asis of:  
- the price of the unit of the goods for which the highest total amount of damaged goods is sold 
to persons who are not related to the persons carrying out such sale within the common 
customs territory of the Customs Union in the same or in a cor responding period of time in 
which the damaged goods are crossing the customs border of the Customs Union;  
- the price of the unit of goods for which the highest total amount of identical or similar goods 
is sold to persons who are not related to the perso ns carrying out such sale within the common 
customs territory of the Customs Union in the same or in a corresponding period of time in 
which the damaged goods are crossing the customs border of the Customs Union if the degree 
of validity, spoilage or damag e of identical or similar products sold in the common customs G/VAL/N/1/RUS/4  
 
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  territory of the Customs Union, is similar to the degree of validity, spoilage or damage of the 
damaged goods imported into the common customs territory of the Customs Union.  
7. The degree of v alidity, spoilage or damage of the goods is determined by their external visual 
inspection. In order to establish the degree of validity, spoilage or damage of the goods the results 
of the customs of other examination of such goods can be used.  
8. The cust oms value of damaged goods is determined by the reserve method (method 6), 
established by Article 10 of the Agreement, on the basis of data available in the common customs 
territory of the Customs Union, through the use of methods that are compatible with the principles 
and provisions of the Agreement.  
In particular, the customs value of the damaged goods can be determined by method 6 with a 
flexible application of method 1. This shall be based on the price actually paid or liable to be paid for 
the importe d goods, provided by foreign trade contract (agreement), reduced by one of the following 
values:  
- the amount of damage (losses), established by the results of the assessment carried out by 
an independent expert organization in accordance with the legislat ion on the assessment of 
the member State of the Customs Union and Single Economic Space;  
- the amount received from the insurance company or subject to the payment by the insurance 
company on the occurrence of the insured event (hereinafter: amount of ins urance).  
It should be taken into account that the sum of the amount of insurance can influence the factors 
such as excessive insurance (insurance for the amount in excess of the value of the insured goods 
or rational assessment of the potential amount of losses) or incomplete (insufficient) insurance 
(insurance for the amount less than the value of the insured goods or a rational assessment of the 
potential amount of losses), or an agreement between the parties. In such cases, it may result in 
mismatches b etween the amount of insurance and the actual amount of losses, resulting in not 
taking into account the information on the amount of insurance when determining the customs value 
of damaged goods.  
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Decision of the Collegium  
of the Eurasian Ec onomic Commission  
No. 180 of 27 August 2013  
The Regulation on Specifics of Application of Methods on Determination of Customs 
Value of Goods Moved through the Customs Border of the Customs Union with the Non 
Declaration  
1.  This Regulation establishes spe cifics of application of methods of determination of customs value 
of the imported goods, stipulated in the Agreement on the Determination of Customs Value of Goods, 
Transferred Across Customs Border of the Customs Union of 25 January 2008 (hereinafter: 
Agreement), concerning the goods moved through the customs border of the Customs Union with 
the non -declaration and disclosed during carrying out customs control on the common customs 
territory of the Customs Union (hereinafter: illegally imported goods).  
2. This Regulation is applied in case of determination of customs value of illegally imported goods 
for the purpose of calculation of customs duties, taxes in accordance with Article 81 of the Customs 
Code of the Customs Union, and also in case of voluntary payment of customs duties, taxes by the 
person when the customs authority of the member State of the Customs Union disclosed illegally 
imported goods.  
3. If circumstances of import to the common customs territory of the Customs Union of illegally 
imported goods are established and the conditions stipulated in the Agreement which allow to apply 
methods of determination of customs value of the goods are co mplied with, the customs value of 
such goods is determined in accordance with Articles 4, 6 –10 of the Agreement.  
Furthermore, the circumstances of importation of goods to the common customs territory of the 
Customs Union, influencing the determination of customs value of illegally imported goods, are as 
follows:  
- day of crossing the goods of the customs border of the Customs Union;  
- condition of goods (for example, the degree of the physical wear, completeness, assembled 
or disassembled form, availabilit y (absence) of damages);  
- goods quantity (batch quantity);  
- price of the goods and payment term;  
- type of the vehicle used for shipment (transportation) of the goods;  
- route of shipment (transportation) of the goods.  
The circumstances of the importatio n of goods to the common customs territory of the Customs 
union are established based on the documents concerning illegally imported goods.  
4. If the circumstances of import to the common customs territory of the Customs Union of illegally 
imported goods a re not established, the methods of the determination of customs value of the goods, 
determined by Articles 4, 6 –9 of the Agreement, shall not be applied due to the lack of necessary 
information for their application. In that case, the customs value of ille gally imported goods is 
determined by the reserve method (method 6), stipulated in Article 10 of the Agreement taking into 
account the specifics stated in paragraphs 5 -7 of this Regulation.  
In case of determination of customs value of illegally imported go ods according to method 6, the 
sequence of application of methods of determination of customs value of the goods established by 
the Agreement shall be observed.  
5. If it is impossible to establish the day of crossing of the illegally imported goods of the customs 
border of the Customs Union, for the purposes of determination of their customs value it is 
considered that this day would be the day of identification of the fact of illicit crossing (moving with 
the non -declaration) of these goods through the cus toms border of the Customs Union.  
If there is no information on in what condition illegally imported goods were moved through the 
customs border of the Customs Union, for the purposes of determination of their customs value such 
goods are considered, as if  they were imported to the common customs territory of the Customs G/VAL/N/1/RUS/4  
 
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  Union in the same condition in which they were at the day of identification of the fact of their illicit 
movement (moving with non -declaration) through the customs border of the Customs Uni on. 
6. If the circumstances of sale on the common customs territory of the Customs Union of illegally 
imported goods are established, in case of determination of customs value of such goods using 
method 6 the price is used at which these goods were sold on  the common customs territory of the 
Customs Union.  
The price, at which illegally imported goods were sold on the common customs territory of the 
Customs Union, is acceptable for the purposes of determination of their customs value if it 
approximates to on e of the following items which are taking place during the same period of time or 
corresponding to it when illegally imported goods crossed the customs border of the Customs Union:  
- the cost of the transaction with the goods of the same class or type in c ase of their sale for 
export to the common customs territory of the Customs union (the cost of the transaction 
with the goods of the same class or the type, the customs value of these goods determined 
by the method on costs of the transaction with imported  goods (method 1), stipulated in 
Article 4 of the Agreement, and accepted by the customs office of the member State of the 
Customs union at the territory of which the illegally imported goods are found);  
- the price at which the goods of the same class or type are sold in the same geographical 
region where the purchase of illegally imported goods is made to the persons which are not 
related to the seller.  
In case of the choice of the abovementioned items for the purpose of comparison to the price at 
which the illegally imported goods were sold on the common customs territory of the Customs Union, 
it is necessary to use the information on the goods of the same class or type having the 
characteristics the most similar to the characteristics of illegally impor ted goods.  
In occurrence of several items provided by the third and fourth paragraphs of this Article, the 
transaction with the goods of the same class or the type is chosen in case of their sale for export to 
the common customs territory of the Customs Un ion, the most typical one from the point of view of 
the circumstances of import of such goods into the common customs territory of the Customs Union, 
or sales of goods of the same class or type in the same geographical region where the purchase of 
illegall y imported goods, the most comparable by the circumstances of sale with the circumstances 
of the sale of illegally imported goods was performed.  
If the price at which illegally imported goods were sold on the common customs territory of the 
Customs Union a nd which is specified in documents concerning illegally imported goods, 
approximates to the value of the item provided by the third paragraph of this Article, in case of 
determination of customs value of illegally imported goods, the amount of import custo ms duties, 
taxes which are subject to payment in case of import of goods to the common customs territory of 
the Customs Union, is not subtracted from this price, and if this price is close to value of the item 
provided by the fourth paragraph of this Artic le, the amount of the specified import customs duties, 
taxes is subtracted from this price.  
Deductions, from the price at which illegally imported goods were sold on the common customs 
territory of the Customs Union, such items as the amount of profit, tot al expenses (business and 
management expenses) in connection with the sale of such goods on the common customs territory 
of the Customs Union, and also expenses on their shipment (transportation), insurance and storage 
on the common customs territory of th e Customs Union, are not made.  
7. In the case specified in paragraph 4 of this Regulation, the customs value of illegally imported 
goods is determined on the basis of the cost of the transaction with the goods of the same class or 
type in case of their sal e for export to the common customs territory of the Customs Union, and in 
case of absence of such transaction – on the basis of the price at which the goods of the same class 
or type are sold on the common customs territory of the Customs Union, or determi ned on the basis 
of other data which are available on the common customs territory of the Customs Union, using the 
methods compatible with principles and provisions of the Agreement, if:  G/VAL/N/1/RUS/4  
 
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  - there are no documents related to illegally imported goods and cont aining the information on 
the circumstances of their import and/or sale on the common customs territory of the Customs 
Union;  
- it is impossible to use the data contained in documents concerning illegally imported goods;  
- the price, at which illegally im ported goods were sold on the common customs territory of the 
Customs Union, is not approximate to one of the items specified in the third and fourth 
paragraphs of Article 6 of this Regulation;  
- there are no necessary data on the items specified in the third and fourth paragraphs of 
Article  6 of this Regulation.  
8. The characteristics of illegally imported goods at date of identification of the fact of moving of 
such goods through the customs border of the Customs Union with the non -declaration (for exam ple, 
the material of which they are made, producer, trademark, technical and functional properties, 
degree of the physical wear, completeness, assembled or disassembled form, availability (absence) 
of damages, etc.) which are necessary for the choice of th e goods of the same class or type, are 
determined on the basis of the actual condition of illegally imported goods by means of their external 
visual inspection.  
For determination of the specified characteristics of illegally imported goods, the data contai ned in 
technical and other documentation concerning such goods, and also the results of customs or other 
inspection of such goods can be used.  
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Decision of the Collegium  
of the Eurasian Economic Commission  
No. 112 of 15 July 2014  
The Regulation on Addition of Commissions to Intermediaries (Agents) and 
Commissions to Brokers to the Price Actually Paid or Liable to be Paid for Imported 
Goods  
1. This Regulation is developed on the basis of provisions of the Agreement on the Determination of 
Customs Value of Goods, Transferred Across Customs Border of the Customs Union of 
25 January  2008 (hereinafter: Agreement), Agreement  on Implement ation of Article VII of the 
General Agreement on Tariffs and Trade 1994, including Interpretative Notes thereto, and also 
materials of the Technical Committee on Customs Valuation of the World Customs Organization.  
2. According to subparagraph 1 "a" of par agraph 1 of Article 5 of the Agreement, in case of 
determination of customs value of imported goods according to the price of transaction value 
(method 1) actually paid or liable to be paid for these goods, commission to intermediaries (agents) 
and commiss ion to brokers shall be added, except for commissions for the purchase, paid by the 
buyer to the intermediary (agent) to render services in its representation abroad related to the 
purchase of the imported goods (hereinafter: compensation for purchase).  
Commission to intermediaries (agents) and commission to brokers are included in the customs value 
of the goods in the amount paid or liable to be paid by the buyer, but are not included in the price 
actually paid or liable to be paid for the imported goods.  
The amount of commission to intermediaries (agents) and commission to brokers is established in 
an intermediary contract, as a rule, in percentage of cost of the purchased (sold) goods.  
3. In this Regulation an intermediary (agent) means a person who make s legal and other acts on 
purchase or sales of goods on behalf of this person or on its own behalf, but always at the expense 
of the other person, for the commission according to the instructions of another person (consignor, 
principal, etc.).  
Intermediar ies (agents) for purchase are intermediaries acting for the benefit of the buyer.  
Intermediaries (agents) for sale are intermediaries acting for the benefit of the seller.  
Relations between the intermediaries (agents) and persons, in whose interests they a ct, are 
regulated by contracts which can be concluded according to both the civil legislation of the member 
State of the Customs Union and according to the legislation of the third states. Furthermore, various 
terms for designation of intermediary contract s (for example, agency contract, contract of the 
commission, contract of the order, etc.) can be used in the legislation, as well as for designation of 
the intermediaries (agents) and persons in whose interests they act.  
4. For the solution of the question  on the need of addition of the commission of intermediaries 
(agents) to the price actually paid or liable to be paid for imported goods, it is necessary to start 
from the essence of the relations of the parties of the contract related to rendering interme diary 
services in case of purchase and sales of goods, and to consider in general all factors characterizing 
the activities of the intermediary (agent) in case of purchase and sale of imported goods irrespective 
of the fact how the specified person is name d in the intermediary contract or the foreign trade 
contract (agreement).  
5. According to subparagraph 1 "a" of paragraph 1 of Article 5 of the Agreement, the compensation 
for the purchase, paid by the buyer to its intermediary (agent) for the purchase for  rendered 
services, is not subject to addition to the price actually paid or liable to be paid for the goods. It is 
due to the fact that the payment of such compensation is not and cannot be the costs of the seller 
and, respectively, cannot be added by the  seller to the specified price.  
6. Intermediary (agent) for purchase, acting for the benefit of the buyer, renders its services in 
search of sellers of the goods. Also the intermediary (agent) for purchase can render such services, G/VAL/N/1/RUS/4  
 
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  as forming order for the  purchase of the goods and presenting it to the seller, the receipt of samples 
of the goods and presenting it to the buyer, assistance to the buyer in negotiating on the purchase 
of goods on the conditions profitable for the buyer and on profitable prices,  representation of 
interests of the buyer when concluding the foreign trade contract (agreement), etc.  
7. The role of the intermediary (agent) for the purchase is confirmed, as a rule, by the intermediary 
contract and the foreign trade contract (agreement) . Besides, availability of the corresponding 
contractual relations between the buyer and the intermediary (agent) for purchase can be proven 
by such documents, as delivery -acceptance certificates of the goods, contracts between the 
intermediary (agent) and  the third parties concluded for the purpose of the implementation of the 
intermediary contract, correspondence (correspondence of the intermediary (agent) with the buyer 
or with the third parties), and also other documents certifying the availability of t he intermediary 
relations between the buyer and the intermediary (agent) for purchase.  
8. Control by the buyer of actions of the intermediary (agent) (determination of the quantity of the 
purchased goods, specific sellers, the prices for the goods, assort ment and goods quality, method 
and time of their shipment), the provision of necessary funding before the obligations on payment 
for the goods to the seller certify that the services rendered by such intermediary (agent) correspond 
to the services which ar e usually rendered by the intermediaries (agents) for purchase, i.e. the 
intermediary (agent) acts for the benefit of the buyer.  
9. In some cases the intermediary (agent) for purchase can issue the buyer an invoice with the 
indication of the price liable to be paid for the goods, and the amounts of the commission for the 
intermediary services rendered by it. The issuance of such invoice by the intermediary (agent) for 
purchase is not the basis to consider it as the seller of the goods. In this case, the pr ice actually paid 
or liable to be paid for the goods in case of their sale for export to the common customs territory of 
the Customs Union, can be confirmed (proved) by the invoices presented by the sellers of the goods, 
received by the buyer from the inte rmediary (agent) for purchase.  
Failure to submit such invoices issued by the sellers of the goods may indicate that the person, 
referred to as the intermediary (agent) for purchase, actually purchased the goods and resold them 
to the buyer, i.e. the seller  of the goods.  
10. If a person exercises control of the transaction on purchase of the goods, consequently, he/she 
has the possibility to get not a reward for intermediary services, but a profit from the control over 
these goods or may suffer losses, such  person also cannot be considered as the intermediary (agent) 
for purchase, even if it is named in the intermediary contract or the foreign trade contract 
(agreement) as the intermediary (agent) for purchase.  
11. The intermediary (agent) for sale acting fo r the benefit of the seller renders it services in search 
of buyers of the goods sold. Also the intermediary (agent) for sale can render to the seller such 
services as preliminary informing of buyers on the goods and the conditions of their delivery, 
estab lishment of contact with buyers and provision of up -to-date information about assortment, 
prices and delivery conditions of the goods, transfer the orders for the goods from buyers to the 
seller, display of samples of the goods to buyers, coordination with  buyers on the conditions of the 
foreign trade contract (agreement), representation of interests of the seller in case of the conclusion 
of the foreign trade contract (agreement), tracking the payment receipt and the receipt of goods by 
buyers and other se rvices related to the sale of goods.  
12. Commission to the intermediary (agent) for sale, as a rule, is added by the seller to the price 
actually paid or liable to be paid for the imported goods, as a result, it will be included in the customs 
value of im ported goods as a part of the price actually paid or liable to be paid for these goods.  
If commission to the intermediary (agent) for sale is not included by the seller in the price of goods 
and is paid by the buyer or to the seller based on the invoice pr esented by the seller separately from 
the invoice for payment for the goods, or directly to the intermediary (agent) for sale, in case of 
determination of the customs value of imported goods, this commission shall be added to the price 
actually paid or lia ble to be paid.  
13. In the foreign trade contract (agreement) , intermediary contracts and other documents for the 
designation of intermediaries, the notion "broker" may be used, which is different from the notion G/VAL/N/1/RUS/4  
 
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  "intermediary (agent)" in the theory. Howe ver, there is no an accurate distinction between the 
specified categories of persons in practice.  
In most cases, the broker is an intermediary who performs services in the organization of 
transactions between the buyer and the seller and whose functions co nsists of rendering of 
assistance to the parties in negotiation and the conclusion of the foreign trade contract (agreement) . 
If commission to the broker is paid by the seller of goods, it is usually added by the seller to the 
invoice for payment of goods,  that is in the price actually paid or liable to be paid and therefore it is 
not subject to addition to this price.  If commission to the broker is not included by the seller to the 
invoice for payment of goods, but is paid by the buyer for the separate in voice presented by the 
seller, it shall be added to the price actually paid or liable to be paid.  
If commission to the broker is completely paid by the buyer for the invoice issued by the broker, or 
one part of such commission is paid by the seller and ano ther by the buyer, the specified commission 
is added to the price actually paid or liable to be paid, only in the amount not included by the seller 
in the price actually paid or liable to be paid, paid by the buyer and it is not the commission for 
purchase . 
14. Commission to the intermediaries (agents) and commission to the brokers in sense of 
subparagraph 1 "a" I of paragraph 1 of Article 5 of the Agreement do not include commission to the 
intermediaries (agents) and commission to brokers for rendering suc h services by them, as 
packaging of goods, shipping (transportation) of goods to the place of arrival of goods to the common 
customs territory of the Customs Union, etc. For example, during shipment (transportation) of goods 
by the intermediary (agent) for  purchase, the expenses for the payment of the specified services 
relate to the expenses specified in subparagraph 4 of paragraph 1 of Article 5 of the Agreement.  
15. If the amount of commission to the intermediary (agent) or commission to the broker, subj ect 
to inclusion in the customs value of goods, relates to the goods of several items declared in one or 
various declarations on goods, for the purposes of determination of customs value of the goods, the 
specified amount is allocated between each item of such goods in proportion to their price actually 
paid or liable to be paid, based on the total price of all goods sold for export to the common customs 
territory of the Customs Union according to the foreign trade contract (agreement) . 
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Decisi on of the Collegium  
of the Eurasian Economic Commission  
 No. 113 of 15 July 2014  
The Regulation on the Use of the Documents Corresponding to Generally Accepted 
Accounting Principles in Case of Application of Methods on Determination of Customs 
Value of G oods  
1. This Regulation is developed on the basis of provisions of the Agreement on the Determination of 
Customs Value of Goods, Transferred Across Customs Border of the Customs Union of 
25 January  2008 (hereinafter: Agreement), Agreement  on Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994, including Interpretative Notes thereto and is intended 
to be used in case of application of methods of determination of customs value of imported goods.  
2. In case when during the determination of customs value of the goods, information contained in 
the accounting documents is used (hereinafter: accounting info rmation), under the Agreement the 
accounting information shall be conducted according to the generally accepted accounting principles.  
According to Article 3 of the Agreement the generally accepted accounting principles  represents the 
system of accounting rules applied in accordance with the established procedure in the respective 
state during the corresponding period of time.  
3. The system of rules of generally accepted accounting principles  contains general requirements for 
accounting and accounting stand ards concerning minimum necessary requirements for accounting 
and also admissible methods of its maintaining, and regulates the following issues:  
а)  property (economic resources) (hereinafter: assets) and obligations (liabilities) which shall be 
accounted as assets and liabilities;  
b)  changes which shall be reflected in assets and liabilities;  
c)  method of cash measurement of assets and liabilities and changes in assets and liabilities;  
d)  other information which shall be reflected in accounting and the method of its reflection;  
e)  accounting (financial) records which shall be constituted.  
4. In member States of the Customs Union the system of a ccounting rules is established by 
regulatory legal acts of member State of the Customs Union.  
In each particular country of production of the evaluated (imported) goods the system of rules of 
accounting is established by the legislation (legal regulatory acts of the competent authorities of the 
country of production) as well as the recommendations of professional associations or other 
organizations authorized in accordance with the legislation of the country of production to issue such 
recommendations.  
5. The implementation of the system of accounting rules by each person is carried out by the 
constitution in the prescribed manner of accounting policy, which is understood as a set of methods 
of accounting, reflected in the relevant organizational and admini strative document of the person 
(for instance, an order on the accounting policy). In the constitution of the accounting policy of the 
person in relation to a specific accounting object, a method of accounting is chosen among the 
methods permitted by the a ccounting standards.  
Depending on the applied article of the Agreement (method of determination the customs value of 
imported goods) the accounting information, acceptable for the determination of the customs value 
of the evaluated (imported) goods, is co nstituted on the basis of the accounting policies of person 
corresponding to the system of accounting rules or of the state, Member of the Customs Union, or 
of a country of origin of evaluated (imported) goods, i.e. corresponding to the generally accepted 
accounting principles.  
To confirm the compliance of the information used to determine the customs value of the evaluated 
(imported) goods with generally accepted accounting principles, person has the right to provide a 
conclusion (certificate, act) or othe r documents received from the authorized bodies.  G/VAL/N/1/RUS/4  
 
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  6. In the application of methods for determining the customs value of goods established by the 
Agreement, the accounting information, on the basis of which the customs value of the evaluated 
(imported) good s is determined under a specific article of the Agreement, shall comply with generally 
accepted accounting principles applied in the corresponding state.   
In determining and allocating the cost of goods used for the production of goods imported to the 
common customs territory of the Customs Union provided by buyer to the seller free of charge or at 
a reduced price in accordance with the subparagraph 2 "b" of paragraph 1 of Article 5 of the 
Agreement, the accounting information shall be used and constituted  in accordance with the 
generally accepted accounting principles applicable in the member State of the Customs Union, to 
the customs authority of which the customs value of goods is declared for customs declaration of 
goods.  
In determining the amounts to be deducted in accordance with paragraph 2 of Article 8  of the 
Agreement (method 4), accounting information shall be used and  constituted in accordance with 
generally accepted accounting principles applicable in the member State of the Customs Union, to 
the customs authorities of which the customs value of goods is declared for customs declaration of 
goods.  
In determining the p arameters to be added in accordance with paragraph 1 of Article 9 of the 
Agreement (method 5), the accounting information shall be used and constituted in accordance with 
generally accepted accounting principles applicable in the country of the production of the evaluated 
(imported) goods.  
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Decision of the Collegium  
of the Eurasian Economic Commission  
No. 118 of 22 September 2015  
The Rules on the Treatment of Interest Charges in  
Determination of the Customs Value of Goods  
I. General provisions  
1. These Rules are developed on the basis of provisions of the Agreement on the Determination of 
Customs Value of Goods, Transferred Across Customs Border of the Customs Union of 
25 January  2008, Decision 3.1 "On the Treatment of Interest Charge s in the Customs Value of 
Imported Goods", approved by the Committee on Customs Valuation of the World Trade 
Organization, and are applied in case of determination of the customs value of goods for the method 
of the transaction value of imported goods (met hod 1), and for methods of determination of the 
customs value, established by Articles 6 -10 of the specified Agreement (methods 2 -6). 
2. In these Rules, interest charges mean payments on the interest rates, performed by the buyer 
within the financial relat ions in connection with purchase of the imported (evaluated) goods 
(hereinafter: financial relations).  
At the same time, the financial relations of the parties can be performed in the form of a separate 
contract or agreement on financing (hereinafter: fin ancial agreement), and in the form of a section 
in a foreign trade contract (agreement) according to which the goods are sold for export to the 
customs territory of the Eurasian Economic Union (hereinafter respectively: foreign trade contract, 
Union).  
3. In case if the financing (within the financial agreement or the foreign trade contract) is performed 
by the seller (including in the form of respite, payment by instalments for the goods) by banks, 
credit organizations, other legal entities or by physical p ersons, the interest payments are not 
subject to inclusion in the customs value of goods imported into customs territory of the Union, 
provided fulfilment of the conditions, stipulated in paragraph 5 of these Rules (see examples 1 
and 2). 
4. In case if the  seller, providing to the buyer the payment deferral for the goods, determines the 
conditions of implementation of the payment without the allocation of interest charges from the price 
actually paid or liable to be paid, and establishes in the foreign trad e contract the fixed prices on the 
goods depending on terms of their payment, such financing of purchase of the imported (evaluated) 
goods influences the amount of customs value of these goods.  
In this case, the basis for the determination of customs valu e of the imported (evaluated) goods 
shall be the price which has been actually paid by the buyer on the basis of specific term of 
implementation of payment (see example 3).  
II.  Conditions when interest charges are not subject to inclusion in the customs v alue of 
imported (evaluated) goods  
5. Interest charges are not included in the customs value of goods imported into the customs 
territory of the Union in case of simultaneous accomplishment of the following conditions:  
1)  interest charges are specified separately from the price actually paid or liable to be paid for 
the imported (evaluated) goods (for example, they are provided in a separate row in the 
invoice);  
2)  financial relations are performed in the form of a separate financial agreement or a sect ion of 
the foreign trade contract in the written or electronic form;  
3)  the imported (evaluated) goods are really sold at the price declared as the price, actually paid 
or liable to be paid, i.e. when pricing the goods the seller does not consider intere st charges 
and even in case of lack of the financial relations with the buyer, the goods would have been 
sold at the same price;  G/VAL/N/1/RUS/4  
 
- 368 - 
 
  4)  the interest rate, established in the financial agreement or in the foreign trade contract, does 
not exceed the specific le vel to the similar financial relations in the same country and during 
the corresponding period of time in which the financial agreement or the foreign trade contract 
respectively were signed.  
6. If the interest rate, established in the financial agreement or in the foreign trade contract, exceeds 
the level specified in subparagraph 4 of paragraph 5 of these Rules, the customs value of the 
imported (evaluated) goods may not include only the amount of interest payments calculated on the 
interest rate correspo nding to this level (see example 4).  
III. Examples  
Example 1:  According to the purchase and sale agreement, the buyer imports into the customs 
territory of the Union female leather jackets the price of which is 50,000 monetary units 
under the agreement.  
The total amount of payment in the invoice presented by the seller to the buyer is 50,750 monetary 
units.  
Furthermore, there is a separate row with the interest charges for the provision of the payment 
deferral for the goods in the invoice with the amount of  750 monetary units.  
The buyer signed with the seller being in the country A the financial agreement on provision of the 
payment deferral for the goods, which stipulates the terms of payment. In accordance with the terms 
of the financial agreement, the pay ment deferral for the goods is provided to the buyer for a period 
of 90 days and the interest rate on the payment deferral is 1.5% for 90 days.  
The declarant confirmed documentary that this interest rate does not exceed prevailing level of rates 
for the si milar financial relations during the corresponding period of time in the country A.  
The analysis of circumstances of the transaction, including the financial agreement, the purchase 
and sale agreement indicated that the buyer could acquire the specified go ods without the payment 
of deferral for 90 days, having paid 50,000 monetary units for the goods, i.e. the buyer would have 
the possibility not to incur additional costs on payment of interest charges if he had the money for 
the payment of goods.  
Thus, the  price which is subject to the payment for imported leather jackets is 50,000 monetary 
units and does not include interest charges, therefore, the interest charges in the amount of 750 
monetary units are not included in the customs value of the leather jac kets imported into the 
customs territory of the Union.  
Example  2: According to the purchase and sale agreement, the buyer imports into the customs 
territory of the Union the goods, the price for which is 100 monetary units apiece.  
For the purpose of purchase of these goods, the buyer concluded the financial agreement (the 
agreement of crediting) with the commercial bank being in the country B. The agreement stipulates 
that the bank grants money (loan) for the rate of 10% of interest  rates annually.  
Thus, the buyer, in addition to the payment of the goods on the invoice presented by the seller 
according to the purchase and sale agreement, also pays the interest charges for the credit for a 
separate invoice provided by bank.  
The cust oms authority has the information that the interest rate established in the agreement of 
crediting in the amount of 10% of interest rates annually does not exceed the prevailing level of 
rates for the similar financial relations during the corresponding pe riod of time in the country B 
where the funds were provided to the buyer, and that the imported (evaluated) goods are really sold 
at the price declared by the buyer as the price actually paid or liable to be paid.  
Considering the stated circumstances, the interest charges paid by the buyer to the bank, shall not 
be included in the customs value of imported (evaluated)  goods.  G/VAL/N/1/RUS/4  
 
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  Example  3: The buyer concluded foreign trade contract on the purchase of goods with the seller of 
goods. In accordance with the terms of this contract, the price of goods is established 
depending on the payment due dates of goods by the buyer, i.e.:  
- if the payment for goods is performed before shipment to the buyer (prepaid), 
the price is 100 monetary units apiece;  
- if the payment for  goods is performed on a day of shipment of the goods, the 
price is 120 monetary units apiece;  
- if the payment for goods is performed after a day of shipment, the price is 240 
monetary units apiece.  
The buyer paid on a day of shipment.  
In this case, the s eller provides the payment deferral for goods, having determined the procedure 
for such payment by establishing fixed prices without allocation of interest charges.  
Thus, in the case under consideration, the basis for the determination of customs value of the 
imported (evaluated) goods is the price of 120 monetary units apiece.  
Example 4:  According to the purchase and sale agreement, the buyer imports into the customs 
territory of the Union the goods, the price of which is 100,000 monetary units under the 
agreement.  
The total amount of payment in the invoice provided by the seller to the buyer is 105,000 monetary 
units.  
Furthermore, there is a separate row with the interest charges for the provision of the payment 
deferral for the goods in the invoice with t he amount of 5,000 monetary units.  
The buyer signed with the seller being in country K a financial agreement on the provision of the 
payment deferral for the goods, which stipulates the terms of payment. In accordance with the terms 
of the financial agreem ent, the payment deferral for the goods is provided to the buyer for a period 
of 150 days and the interest rate on the payment deferral is 5% for 150 days.   
As the declarant for the purpose of confirmation of the declared information provided documentary 
proof that the level of the rate is specific to the similar financial relations in the country K during the 
corresponding period of time and is 3% for 150 days, so the declarant in the customs value of goods 
does not include the amount of the interest charg es calculated based on the level of the rate of 3% 
for 150 days, i.e. in the amount of 3,000 monetary units.  
The difference in the amount of 2,000 monetary units between the amount of the interest charges 
for provision of the delay specified in the invoice , i.e. 5,000 monetary units, and the amount of the 
interest charges calculated on the interest rate corresponding to the level specified in 
subparagraph  4 of paragraph 5 of these Rules which amounts to 3,000 monetary units, is included 
by the declarant in the customs value of the imported (evaluated) goods.  
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Resolution of the Collegium  
of the Eurasian Economic Commission  
No. 83 of 22 May 2018  
On Calculation of Additional Accruals when Customs Value of Goods is Determined  
In accordance with Item 17 of Article 38  of the Customs Code of the Eurasian Economic Union the 
Collegium of the Eurasian Economic Commission hereby resolves the following:  
1. To establish that in determining customs value of goods imported to the customs territory of the 
Eurasian Economic Union:  
- if the additional accruals cited in Subitems 1 - 3, 6 and 7 of Item 1 of Article 40  of the Customs 
Code of the Eurasian Economic Union apply to all or several designations of goods imported 
to the customs territory of the Eurasian Economic Union, the amount of additional accruals 
that are to be added to the price actually paid or payable for each denomination of goods shall 
be calculated in proportion to an amount determined through a ratio of value of each 
denomination of goods to the overall value of the goods to which such additional accruals 
pertain;  
- if the additional accruals cited in Subitems 4  and 5 of Item 1 of Article 40  of the Customs Code 
of the Eurasian Economic Union apply to all or several denominations of goods impor ted to 
the customs territory of the Eurasian Economic Union, the amount of additional accruals that 
are to be added to the price actually paid or payable for each denomination of goods shall be 
calculated in proportion to an amount determined through a rat io of gross weight of each 
denomination of the goods to the overall gross weight of the goods to which such additional 
accruals pertain;  
- if goods have been carried (transported) free of charge or using own transport vehicles of the 
buyer (recipient) of t he goods, the amount of cost of carriage (transportation) of the goods 
cited in Subitem 4 of Item 1 of Article 40  of the Customs Code of the Eurasian Economic Union 
shall be computed on the basis of tariffs for the carriage (transportation) of the goods by  a 
corresponding transportation mode that have been effective during the time of the carriage 
(transportation) of goods or over the relevant period of time (seasonality of carriage). In the 
absence of any information about tariffs for the carriage (transpo rtation) of the goods by the 
particular transport mode, in order to compute cost of carriage (transportation) of the goods 
one shall use bookkeeping data involved in calculating the cost of carriage (transportation) of 
the goods which includes all necessar y items and elements of expenditures.  
Regardless of provisions of paragraph two  of the present Item, the total amount of additional 
accruals envisaged by Subitem 7 of Item 1 of Article 40  of the Customs Code of the Eurasian 
Economic Union, at declarant's o ption, can be added to the price actually paid or payable for 
the imported goods to which the highest ad valorem rate of the import customs duty is applied 
from amongst the goods to which such additional accruals pertain. As this provision is applied 
when declaring for customs purposes several shipments of goods to which pertain the 
additional accruals envisaged by Subitem 7 of Item 1 of Article 40 of the Customs Code of the 
Eurasian Economic Union the total amount of such additional accruals is added to th e price 
actually paid or payable for the goods imported within the first shipment of goods to which 
the highest ad valorem rate of the import customs duty is applied from amongst the goods 
imported in the first shipment of goods, to which such additional a ccruals pertain. If 
subsequently (in the second and/or subsequent shipments) goods are declared to which such 
additional accruals pertain and to which a higher ad valorem rate of import customs duty is 
applied such total amount of additional accruals must be added to the price actually paid or 
payable for these goods. After the mentioned goods have been released, the cumulative value 
of additional accruals from the customs value of goods imported earlier shall be excluded by 
entering amendments (addenda) to  the information about customs value of such goods 
declared in the declaration concerning the goods . If with regard to all goods to which apply 
the additional accruals envisaged by Subitem 7 of Item 1 of Article 40 of the Customs Code 
of the Eurasian Econo mic Union, specific rates of import customs duty are applied, the total 
amount of such additional accruals at declarant's option can be added to the price actually G/VAL/N/1/RUS/4  
 
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  paid or payable for the imported goods with regards to which the highest level of taxation i s 
applied, from amongst the goods to which such additional accruals pertain.  
2. This Resolution shall enter into force upon the expiry of 30 calendar days after the date of its 
official publication . 
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Resolution of the Collegium  
of the Eurasian  Economic Commission  
No. 160 of 16 October 2018  
On the instances when the customs value declaration has to be completed, on endorsing 
the forms of the customs value declaration and the procedure for completing the 
customs value declaration  
In compliance w ith Item 2 of Article 105  of the Customs Code of the Eurasian Economic Union 
(hereinafter referred as the Code) the Collegium of the Eurasian Economic Union hereby resolves as 
follows:  
1. To establish that the custo ms value declaration shall be completed in respect of the commodities 
to be placed (placed) under the customs treatment of release for internal consumption  or under the 
customs treatment of temporary importation (admissibility)  in the following instances:  
- if customs duties and taxes are paid in respect of commodities, there is an interrelation 
between the commodities' seller and purchaser in the meaning cited in Article 37  of the Code 
and the customs value of the commodities is estimated on the basis of the method of the cost 
of a transaction with commodities to be imported ( Method 1 ); 
- if customs duties and taxes are paid in respect of commodities and the licence and other 
similar payments are added to the price actually paid or subject to payment for these 
commodities for using intellectual property items in compliance with Subitem 7 of Item 1 of 
Article 40  of the Code;  
- if the procedure for deferred estimation of commodities' customs value is applied;  
- if amendments (addenda) are made in the data on commodities' customs value declared in 
the de claration in respect of the commodities, except for making amendments (addenda) in 
the cited data in connection with detecting solely technical errors (misprints, arithmetic 
mistakes, in particular as a result of incorrect application of the currency excha nge rate);  
- on demand of a customs authority, if while exercising customs control of commodities' 
customs value in compliance with Item 4 of Article 325  of the Code the customs authority 
requested for commercial and accounting documents, as well as for other documents and/or 
data, in particular explanations in writing;  
- on the declarant's initiative.  
2. Irrespective of the provisions of Item 1  of this Resolution, the customs value declaration shall not 
be completed, if in compliance with Item 7 of Article 38  of the Code when placing commodities under 
a customs treatment as the customs value  of commodities is deemed the commodities' customs 
value estimated in the course of their first placement under the customs treatment, or the 
commodities' customs value estimated when making amendments (addenda) in the data on the 
commodities' customs valu e declared in the declaration in respect of the commodities  filed when 
such commodities were first placed under the customs treatment.  
Irrespective of the provisions of Paragraph Five of It em 1  of this Resolution, the customs value 
declaration shall be completed in the event of making amendments (addenda) in the data on 
commodities' customs value which are declared in the declaration in respect of the commodities, in 
connection with detectin g solely technical errors (misprints, arithmetic mistakes, in particular as a 
result of incorrect application of the currency exchange rate), if in the course of the commodities' 
customs declaring the customs value declaration was completed.  
3. To endorse the attached:  
- form of the customs value declaration CVD -1; 
- form of the customs value declaration CVD -2; 
- Procedure  for Completing the Customs Value Declaration.  
4. To establish that in respect of the commodities to be exported from the customs territory of the 
Eurasian Economic Union, the instances when the customs value declaration has to be completed, 
the form of the customs value declaration, the structure and format  of the customs value declaration 
in the form of electronic document and of the electronic image of the customs value declaration G/VAL/N/1/RUS/4  
 
- 373 - 
 
  made on a paper medium, as well as a procedure for completing them, shall be determined in 
compliance with the legislation of member states of the Eurasian Economic Union, pending their 
determining by the Eurasian Economic Commission.  
5. To declare invalidated:  
- Resolution  of the Commission of the Customs Union No. 376 of 20 September 2010 o n the 
Procedure for Declaring, Exercising Control and Correcting the Commodities' Customs Value;  
- Resolution  of the Commission of the Customs Union No. 785 of 23 September 2011 on 
Amending the Procedure for Declaring Commodities' Customs Value;  
- Resolution  of the Commission of the Customs Union No. 871 of 9 December 2011 on Amending 
Resolutions of the Commission of the Customs Union No. 450 of 18 November 2010 on the 
Structures an d Formats of Electronic Copies of the Customs Value Declaration and the Form 
of Correction of the Customs Value and Customs Payments and No. 785 of 23  September  2011 
on Amending the Procedure for Declaring the Commodities' Customs Value;  
- Subitem (a) of I tem 9 of the amendments made in Resolutions of the Commission of the 
Customs Union and the Collegium of the Eurasian Economic Commission (annex to Resolution 
of the Collegium of the Eurasian Economic Commission No. 38 of 27 April 2015 on Amending 
Certain R esolutions of the Commission of the Customs Union and the Collegium of the Eurasian 
Economic Commission);  
- Item 9 of the amendments made in Resolutions of the Commission of the Customs Union and 
the Collegium of the Eurasian Economic Commission No. 129 of  6 October 2015 on Amending 
Certain Resolutions of the Commission of the Customs Union and the Collegium of the Eurasian 
Economic Commission);  
- Item 2 of Resolution of the Collegium of the Eurasian Economic Commission No. 112 of 
4 September 2017 on Estima tion of the Rate of Security of the Discharge of the Obligation to 
Pay Customs Duties, Taxes, Special Antidumping and Compensatory Fees;  
- Paragraph Two of Item 4  of Resolution of the Collegium of the Eurasian Economic Commission 
No. 42 of 27  March 2018 on the Specifics of Exercising Customs Control over the Customs 
Value of the Commodities Imported into the Customs Territory of the Eurasian Economic 
Union.  
6. This Resolution shall enter into force on 1 July 2019.  
Chairman of the Collegium  
of the Eurasian Economic Commission  T. Sarkisyan   
  G/VAL/N/1/RUS/4  
 
- 374 - Endorsed  
by Resolution  of the Collegium  
of the Eurasian Economic Commission  
No. 160 of 16 October 2018  
1  Form of the Customs Value Declaration CVD -1 
Form CVD -1 
1 Seller  For notes of customs authority  
2  (a) Purchaser   
 (b) Declarant   
 3 Terms of delivery  
Important information  
Declarant shall be held liable under the legislation of member states of the Eurasian 
Economic Union for failure to discharge the duties provided for by Item 2 of Article 84  
of the Customs Code of the Eurasian Economic Union, for declaring unreliable data in 
the customs declaration, as well as for presenting to customs representative invalid 
documents, in particular forged ones and/or containing wittingly unreliable (false) data . 4 Invoice (invoices) number and date  
5 Contract's (agreement's) number and date  
6 Numbers and dates of the documents related to the data cited in Columns 7 -9 
7(a) Is there INTERRELATION between the seller and the purchaser in the meaning 
specified in Article 37  of the Customs Code of the Eurasian Economic Union? * mark as correct by  
 yes  no 
 (b) Has the interrelation between the seller and the purchaser influenced the price 
that was actually paid or was subject to payment for the commodities to be 
imported?   yes  no 
 (c) Is the cost of the transaction with the commodities to be imported close to one 
of the reference values cited in Item 5  of Article 39 of the Customs Code of the 
Eurasia n Economic Union?   yes  no 
8(a)  Are there any RESTRICTIONS in respect of the purchaser's  rights as to the use 
and disposal of the commodities to be imported, except for the restrictions that:  
 
-  limit the geographic region where the commodities to be imported may be re -
sold; 
-  do not essentially influence the cost of the commodities to be imported;  
-  are established by acts of the bodies of the Eurasian Economic Union or by the 
legislation of member states of the Eurasian Economic Union?   yes  no  
  G/VAL/N/1/RUS/4  
 
- 375 -  (b)  Does the sale of commodities to be imported or their price depend on the 
observance of the CONDITIONS or OBLIGATIONS influencing the price of 
commodities to be imported? If the influence of such CONDI TIONS and 
OBLIGATIONS upon the price of commodities to be imported may be determined 
in quantitative terms, the amount of the cost estimate of such conditions or 
obligations shall be shown in section (b) of Column 11   yes  no 
9(a) Are there any LICENCE and other similar PAYMENTS for using INTELLECTUAL 
PROPERTY items which are related to commodities to be imported and which the 
purchaser has directly or indirectly made or is to make as the condition of sale of 
commodities to be imported for exportation into the customs territory of the 
Eurasian Economic Union?   yes  no 
 (b)  Does the sale depend on observance of the condition under which a PART of the 
INCOME (PROCEEDS) obtained as a result of the SUBSEQUENT SALE, DISPOSAL 
in some other way or USE of the commodities to be imported is directly or 
indirectly due to the seller? Sh ould an answer to the questions be "yes", the 
appropriate values shall be shown in sections (a)  and/or (b) of Columns 15  and 
16  yes  no 
*Persons shall be deemed interrelated ones solely if they:  
(a)  are employees or directors (top managers) of organisations of each other;  
(b)  are legally recognized business partners that is,  are bound by contractual 
relations, act for the purpose of deriving profit and suffer the expenses and losses 
connected with exercising joint activities;  
(c)  are the employer and employee;  
(d)  some person directly or indirectly possesses, controls or i s the holder of 5 or more 
per cent of voting stocks of both of them put in circulation;  
(e)  one of them directly or indirectly controls the other one;  
(f)  both of them are directly or indirectly controlled by a third person;  
(g)  they together control di rectly or indirectly a third person;  
(h)  are relatives or members of the same family.  
The fact of interrelation itself shall not serve as a ground for declaring the cost of a 
transaction unacceptable for assessing the customs value of commodities ( Item 4 of 
Article  39 of the Customs Code of the Eurasian Economic Union  10(a) Number of additional sheets   
 (b) Data on the person completing CVD   
 
   
  G/VAL/N/1/RUS/4  
 
- 376 - Method 1  
Form CVD -1 Sheet N________  
FOR NOTES OF CUSTOMS AUTHORITY  Commodity No.  Commodity No.  Commodity No.  
EAEU CC  
FEA Code  EAEU CC  
FEA Code  EAEU CC  
FEA Code  
BASIS FOR ESTIMATION  11(a)  price actually paid or subject to payment for the 
commodities to be imported in currency of invoice in 
NATIONAL CURRENCY (rate of conversion___________)     
(b)  indirect payments (conditions or obligations) in NATIONAL 
CURRENCY (rate of conversion___________)│     
12 Total of sections (a)  and (b) of Column 11 in national 
currency     
ADDITIONAL CHARGES: 
outlays in national currency 
not included into Column 12*  13 Outlays made by the purchaser on the following:  
(a)  remuneration to agent (intermediary) or broker, except 
for remunerations for purchasing commodities to be 
imported     
(b)  tare and packing, including the cost of packing materials 
and of the works involved in packing     
14 Appropriately distributed cost of the following commodities 
and services directly or indirectly provided by the purchaser free 
of charge or at reduced price for use in connection with 
production and sale of commodities to be imported for 
exportation to the customs territory of the Eurasian Economic 
Union, in the amount not included into the price actually pai d or 
subject to payment:  
(a)  raw stuff, materials, parts, semi -finished products and 
other commodities of which the commodities to be 
imported are made(consist of)     
(b) tools, stamps, forms and other similar commodities used 
in making commodities to b e imported     
(c)  materials spent on making commodities to be imported     
(d)  project planning, development, engineering and design 
work, artistic design, styling, schemes and drawings made 
outside the custom territory of the European Economic 
Union  and required for making commodities to be 
imported      
  G/VAL/N/1/RUS/4  
 
- 377 -  15 Licence and other similar payments for using intellectual 
property items     
16 Part of the income (proceeds) derived as a result of 
subsequent sale or disposal in some other way or use of 
commodities to be imported which is directly or indirectly due to 
the seller     
17 Outlays on carriage (transportation) of commodities up 
to__________________     
18 Outlays on loading, unloading or overloading of commodities 
to be imported and making other operations connected with their 
carriage (transportation)     
19 Outlays on insurance in connection with the operations cited 
in Columns 17  and 18    
20 Total of Columns 13 -19 in national currency     
DEDUCTIONS: outlays in 
national currency included 
into Column 12*  21 Outlays on construction, erection assembly, installation, 
servicing or rendering technical assistance made after 
commodities' importation into the c ustoms territory of the 
Eurasian Economic Union     
22 Outlays on carriage (transportation) of commodities to be 
imported across the customs territory of the Eurasian Economic 
Union     
23 Amount of duties, taxes and fees to be paid in connection with 
commodities' importation into the customs territory of the 
Eurasian Economic Union or sale of commodities in such customs 
territory     
24 Total of Columns 21 -23 in national currency     
25 Customs value of commodities to be imported ( 12+20-24): 
(a) in NATIONAL CURRENCY     
(b) in US DOLLARS (rate of conversion ____)     
* If the amount is shown in foreign currency, shall be cited the amount in foreign currency and the rate of conversion in res pect of each commodity and column.  
Ordinal number of commodity and number  Currency letter code, amount Conversion rate  
of CVD -1 column  
Additional data  Date, signature, stamp  
 
 
  
  G/VAL/N/1/RUS/4  
 
- 378 - Endorsed  
by Resolution  of the Collegium  
of the European Economic Commission  
No. 160 of 16 October 2018  
2  Form of the Customs Value Declaration CVD -2 
Form CVD -2 
1 Seller (consignor)  FOR NOTES OF CUSTOMS AUTHORITY  
 
 
 
 
 
2(a) Purchaser (consignee)   
 (b) Declarant  3 Terms of delivery  
 
 
IMPORTANT INFORMATION  
Declarant shall be liable under the legislation of member states of the Eurasian Economic Union for failure to discharge 
the duties provided for by Item 2 of Article 84  of the Customs Code of the Eurasian Economic Un ion for declaring in 
the customs declaration unreliable data, as well as for presenting to the customs agent invalid documents, in particular 
forged ones and/or containing wittingly unreliable (false) data  4 Number and date of the document serving as the g round 
for commodities' delivery  
5 Number and date of document with adopted decisions (by customs agencies/judicial bodies) in respect of earlier imported com modities according to the document cited in 
Column 4  
 
 
 
 
6 Customs value of commodities to be imported shall be estimated:  mark as correct by  
(a)  on the lines of the method of cost of transaction with identical commodities ( Method 2 )  
(b) on the lines of the method of cost of transaction with homogeneous commodities (Method 3)   
(c) on the lines of the method of deduction (Method 4)   
(d) on the lines of the method of addition (Method 5)   
(e)* on the lines of the reserve method (Method 6)    
  G/VAL/N/1/RUS/4  
 
- 379 - (f) on the lines of the reserve method (Method 6) on the basis of  the method of cost of transaction with commodities 
to be imported (Method 1)   
(g) on the lines of various methods (if various methods are used for different commodities   
7 Reasons for which the methods preceding the one cited in Column 6  are inapplicable  
 
8 Denomination, number and date of the documents serving as the ground for completing the customs value declaration  
 
* IN COMPLIANCE WITH THE CUSTOMS CODE OF THE EURASIAN ECONOMIC UNION THE VALUE OF COMMODITIES 
TO BE IMPORTED SHALL NOT BE DETERMINED ON TH E LINES OF METHOD 6  ON THE BASIS OF:  
1)  the price in the internal market of the Eurasian Economic Union of the commodities made in the customs 
territory of the Eurasian Economic Union;  
2)  the system providing for t aking for customs purposes the higher price from the two alternative ones;  
3)  the price of commodities in the internal market of the exporting country;  
4)  outlays other than those included into the estimated value that has been fixed for identical or homogeneous 
commodities in compliance with Article 44  of the Customs Code of the European Economic Union;  
5)  the price o f the commodities supplied from their exporting country to states that are not members of the 
Eurasian Economic Union;  
6)  the commodities' minimum customs value;  
7)  an arbitrary or fictitious value.  9 Number of additional sheets  
10 Data on the person that has completed CVD  
 
   
  G/VAL/N/1/RUS/4  
 
- 380 - Methods 2 , 3, 6  
Form CVD -2       Sheet No.____  
FOR NOTES OF CUSTOMS AUTHORITY  Commodity No.  Commodity No.  Commodity No.  
EAEU CC  
FEA Code  EAEU CC  
FEA Code  EAEU CC  
FEA Code  
BASIS FOR ESTIMATION  11 Cost of transaction with identical (homogeneous) 
commodities in national currency     
CORRECTIONS OF THE COST OF 
TRANSACTION"  12(a)  quantity correction     
(b)  correction as to the commercial level     
(c)  correction as to the difference in outlays on commodities' 
carriage(transportation) up to______     
(d)  correction as to the difference in outlays on loading, 
unloading or transloading of commodities and making 
other operations connected with their 
carriage(transportation)     
(e)  correction as to the difference in outlays on insurance 
in connection with the operations cited in the 
sections(c)  and (d)of Column 12     
13 Total of Column 12  in national currency     
14(a)  quantity correction     
(b)  correction as to the commercial level     
(c)  correction as to the difference in outlays on commodities' 
carriage (transportation) up to______     
(d)  correction as to the difference in outlays on loading, 
unloading or transloading of commodities and making 
other operations connected with their carriage 
(transportation)     
(e)  correction as to the difference in outlays on insurance in 
connection with the operations cited in sections (c)  and 
(d) of Column 14     
15 Total of Column 14  in nation al currency     
16 Cost of transaction subject to corrections ( 11 - 13 + 15) in 
national currency      
  G/VAL/N/1/RUS/4  
 
- 381 -  17 Quantity of:  
(a)  identical (homogeneous) commodities     
 (b) commodities to be imported     
 18 Customs value of commodities to be imported 
((16x17b/17a) or (16)):  
(a) in NATIONAL CURRENCY     
 (b) in US DOLLARS (rate of conversion_________)     
* If the amount is paid in foreign currency, shall be cited the amount in the foreign currency and the rate of conversion in respect of each commodity and each column.  
Ordinal number of commodity and number  Currency letter code, amount Conversion rate  
of CVD -2 column  
Additional data  Date, signature, stamp  
 
 
 
 
   
  G/VAL/N/1/RUS/4  
 
- 382 - Methods 4 , 6 
Form CVD -2      Sheet N________  
FOR NOTES OF CUSTOMS AUTHORITY  Commodity No.  Commodity No.  Commodity No.  
EAEU CC  
FEA Code  EAEU CC  
FEA Code  EAEU CC  
FEA Code  
BASIS FOR ESTIMATION  11 Price of the point of sale at  which the greatest aggregate quantity 
of commodities to be imported or of commodities which are identical 
to or homogeneous with them are sold in the customs territory of the 
Eurasian Economic Union in the same condition in which they were 
imported into the customs territory of the Eurasian Economic Union 
to persons that are not interconnec ted with the persons engaged in 
such sale in the customs territory of the Eurasian Economic Union     
DEDUCTIONS of the 
amounts included into 
Column 11 (as per point of 
sale) 12 Amount of remuneration to an agent(intermediary) normally paid 
or subject to payment or of the markup to the price normally made 
for deriving profit and covering total outlays(commercial and 
administrative outlays)     
13 Amount of normal outlays on ca rriage (transportation) and 
insurance effected in the territory of the Eurasian Economic Union and 
of other outlays connected with such operations     
14 Amount of customs duties, taxes, fees, as well as of other taxes 
imposed in compliance with the legislation of member states of 
Eurasian Economic Union subject to payment in connection with 
importation and/or sale of commodities in the territories of member 
states of the Eurasian Economic Union, including taxes and fees of 
subjects of member states o f the Eurasian Economic Union and local 
taxes and fees     
15 Value added as a result of processing (treatment) in national 
currency     
16 Total of Columns 12 -15 in national currency     
17 Quantity of commodities to be imported     
18 Customs value of commodities to be imported (( 11 -16) x 17): 
(a) in NATIONAL CURRENCY  
(b) in US dollars (rate of conversion__________)     
Additional data  Date, signature, stamp  
 
 
  
  G/VAL/N/1/RUS/4  
 
- 383 - Methods 5 , 6 
Form CVD -2         Sheet N_______  
FOR NOTES OF CUSTOMS AUTHORITY  Commodity No.  Commodity No.  Commodity No.  
EAEU CC  
FEA Code EAEU CC  
FEA Code  EAEU CC  
FEA Code  
OUTLAYS on making or acquiring 
materials and production 
outlays*  11 Outlays on making or acquiring materials and production 
outlays, as well as on other operations connected with 
production of commodities to be imported     
12 Outlays included into Column 11 : 
(a)  outlays on tare and packing, including the cost of 
packing materials and of packing works  
(b)  cost of project planning, development, engineering and 
design, artistic design, styling, schemes and drawings 
made (rendered) in the customs territory of the 
European Economic Union to the degree in which these 
commodities and services are paid by the manufacturer 
thereof     
(c)  cost of raw staff, materials, parts, semi-finished 
products and other goods of which the commodities to 
be imported are made (consist of) directly or indirectly 
provided by the purchaser for use in connection with 
manufacture of commodities to be imported     
(d)  cost of tools, stamps, form s and other similar 
commodities used in making commodities to be 
imported directly or indirectly provided by the purchaser 
for use in connection with manufacture of commodities 
to be imported     
(e)  cost of materials spent on making commodities to be 
imported directly or indirectly provided by the purchaser 
for use in connection with manufacture of commodities 
to be imported     
(f)  cost of project planning, development, engineering and 
design, artistic design, styling, schemes and drawings 
made outside the customs territory of the European 
Economic Union and required for manufacture of 
commodities to be imported     
 (g) other outlays connected with manufacture of 
commodities to be imported      
  G/VAL/N/1/RUS/4  
 
- 384 - SUM of profit and total outlays * 13 Sum of profit and total outlays(of commercial and 
administrative outlays)     
OTHER OUTLAYS *   14 Outlays on carriage(transportation) of commodities to be 
imported up to ____     
15 Outlays on loading, unloading or transloading of 
commodities to be imported and on making other operations 
connected with commodities to be imported     
16 Outlays on insurance in connection with the operations cited 
in Columns 14  and 15    
17 Customs value of commodities to be imported(total of Columns 11 , 13 - 16):  
(a)  in NATIONAL CURRENCY  
(b) in US DOLLARS (rate of conversion _________________)     
*If the amount is paid in foreign currency, shall be cited the amount in the foreign currency and the rate of conversion in r espect of each commodity and each column.  
Ordinal number of commodity and number  Currency letter code, amount  Conversion rate  
of CVD -2 column  
Additional data  Date, signature, stamp  
 
 
 
 
   
  G/VAL/N/1/RUS/4  
 
- 385 - Method 6  on the basis of Method 1  
Form CVD -2    Sheet    N____  
FOR NOTES OF CUSTOMS AUTHORITY  Commodity No.  Commodity No.  Commodity No.  
EAEU CC  
FEA Code  EAEU CC  
FEA Code  EAEU CC  
FEA Code  
BASIS FOR ESTIMATION  11(a)  basis for estimation of customs value of commodities to 
be imported in:  
- INVOICE CURRENCY  
- in NATIONAL CURRENCY (rate of 
conversion__________)     
(b)  indirect payment (conditions or liabilities) in NATIONAL 
CURRENCY(rate of conversion___________)     
12 Total of sections (a)  and (b) of Column 11 in national 
currency     
ADDITIONAL CHARGES: outlays 
in national currency not included 
into Column 12 *       13 Outlays made by the purchaser on the following:  
(a)  remuneration to agent (intermediary), broker, but for  
remunerations for purchase of commodities to be 
imported  
(b)  tare and packing, including the cost of packing materials 
and of packing works     
14 Appropriately distributed cost of the following commodities 
and services directly or indirectly provided by purchaser free of 
charged or at reduced rate for use in connection with 
manufacture and sale of commodities to be imported for 
exportation into the customs territory of the Eurasian Economic 
Union in the amount not included into the price actually paid or 
subject to payment:  
(a)  raw stuff, materials, parts semi -finished products and 
other commodities of which the commodities to be 
imported are made (consist of)     
(b)  tools, stamps, forms and other similar commodities used 
in making commodities to be imported     
(c)  materials spent on making commodities to be imported      
  G/VAL/N/1/RUS/4  
 
- 386 -  (d)  project planning, development, engineering and design 
work, artistic design, styling, schemes and drawings 
made outside the colostomy territory of the European 
Economic Union  and required for making commodities to 
be imported     
15 Licence and other similar payments for using intellectual 
property items     
16 Part of the income (proceeds) derived as a result of 
subsequent sale or disposal in some other way or use of 
commodities to be imported which is directly or indirectly due 
to the seller     
17 Outlays on carriage (transportation) of commodities to be 
imported up to___     
18 Outlays on loading, unloading or overloading of commodities 
to be imported and making other operations connected with 
their carriage (transportation)     
19 Outlays on insurance in connection with the operations cited 
in Columns 17  and 18    
20 Total of Columns 13 -19 in national currency     
DEDUCTIONS: outlays in national 
currency included into Column 
12* 21 Outlays on construction, erection, assembly, installation, 
servicing or rendering technical assistance made after 
commodities' importation into the customs territory of the 
Eurasian Economic Union     
22 Outlays on carriage (transportation) of commodities to be 
imported across the customs territory of the Eurasian Economic 
Union     
23 Amount of duties, taxes and fees to be paid in connection 
with commodities' importation into the customs territory of the 
Eurasian Economic Union or sale of commodities in such 
customs territory     
24 Total of Columns 21 -23 in national currency     
25 Customs value of commodities to  be imported ( 12+20-24): 
(a) in NATIONAL CURRENCY  
(b) in US DOLLARS (rate of conversion ____)      
  G/VAL/N/1/RUS/4  
 
- 387 - *If the amount is paid in foreign currency, shall be cited the amount in the foreign currency and the rate of conversion in r espect of each commodity and each column.  
Ordinal number of commodity and number in CVD -2 and number  Currency letter code, amount  Conversion rate  
of CVD -2 column  
Additional data  Date, signature, stamp  
 
 
 G/VAL/N/1/RUS/4  
 
- 388 - 
 
  ENDORSED  
by Resolution  of the Collegium  
of the Eurasian Economic Commission  
No. 160 of 16 October 2018  
Procedure for Completing the Customs Value Declaration  
I. General Provisions  
1. This Procedure defines the rules for completing the customs value declaration (hereinafter referred 
to as the CVD) in the form of an elect ronic document and in the form of a document made on a 
paper medium.  
2. The CVD shall be completed in the form of an electronic document, if the declaration in respect 
of commodities  is completed in the form of an e lectronic document, or in the form of a document 
made on a paper medium, if the declaration in respect of commodities is completed in the form of a 
document made on a paper medium.  
3. The CVD in the form of an electronic document shall be completed in compliance with the structure 
defined by the Eurasian Economic Commission (hereinafter referred to as the Commission).  
When estimating the customs value of commodities in compliance with Article 39  of the Customs 
Code of the Eurasian Economic Union (hereinafter referred to as the Code), the CVD -1 shall be 
completed according to the form endorsed by Resolution  of the Collegium of the Eurasian Economic 
Commission No. 160 of 16 October 2018.  
When estimating the customs value of commodities in compliance with Article 41 -45 of the Code, 
the CVD -2 shall be completed a ccording to the form endorsed by Resolution  of the Collegium of the 
Eurasian Economic Commission No. 160 of 16 October 2018.  
The form of the basic sheet of the CVD -2 shall be  general (uniform) for all the methods of estimating 
the customs value of commodities established by Articles 41 -45 of the Code. The second basic sheet 
of the CVD -2 shall be completed according to one of the four esta blished forms depending on the 
method of estimating the customs value of commodities:  
- the method based on the cost of a transaction with identical commodities (Method 2) in 
compliance with Article 41  of the Code, th e method based on the cost of a transaction with 
homogeneous commodities (Method 3) in compliance with Article 42  of the Code or the reserve 
method (Method  6) in compliance with Article 45  of the Code on the basis of Method 2 or 
Method 3;  
- the method of deduction (Method 4) in compliance with Article 43  of the Code or Method 6  of 
the basis of Method 4;  
- the method of addition (Method 5) in compliance with Article 44  of the Code or Method 6  on 
the basis of Method 5;  
- Method 6  on the basis  of Method 1 ; 
4. When completing the CVD, shall be applied the reference -books and classifiers forming part of 
the resources of the uniform system of the normative -and-reference information of the Eurasian 
Economic Un ion (hereinafter referred to as the Union), as well as the reference -books and classifiers 
used for customs purposes to be formed and subject to application in compliance with the legislation 
of the Union (hereinafter referred to as member states).  
5. For the purposes of this Procedure, a column, section or subsection shall be understood as a 
requisite element (requisite elements) of the structure of the CVD in the form of an electronic 
document or a structural unit of the CVD form in the form of a document  made on a paper medium 
that can comprise spaces and lines. In compliance with this Procedure, in a column shall be cited 
the data grouped on the basis of the same feature.  
For the purposes of this Procedure, commodities to be imported shall be understood as the 
commodities data on whose customs value is subject to citing in compliance with this Procedure G/VAL/N/1/RUS/4  
 
- 389 - 
 
  when completing the CVD in the instances provided for by Resolution  of the Collegium of the Eurasian 
Economic Commission No. 160 of 16 October 2018.  
6. The CVD in the form of an electronic document may contain data of technical nature required for 
automated processing. Such data shall be formed by an information system. T he composition of the 
cited data shall be defined in the CVD structure.  
Data of technical nature shall not be shown when a paper copy of the CVD in the form of an electronic 
document is printed out.  
7. The CVD in the form of a document made on a paper medi um shall be completed with the use of 
printing devices in two copies on paper sheets of A4 Format. One copy shall be intended for a 
customs authority and the other one shall be intended for the person that has completed the CVD.  
8. The CVD in the form of a  document made on a paper medium shall consist of 2 basic and the 
required number of additional sheets. The first basic sheet of the CVD shall contain data related to 
all the commodities to be imported in respect of which a given CVD is completed and on th e second 
basic sheet shall be cited the data used in estimating the customs value of commodities to be 
imported and an estimation of the customs value of commodities to be imported.  
If in the same declaration in respect of commodities in the form of a docu ment made on a paper 
medium more than 3 denominations of commodities are declared, then for declaring data on the 
customs value of the commodities shall be used additional sheets of the CVD in the form of a 
document made on a paper medium. On such occasion , as additional sheets shall be used the form 
of the second basic sheet of the CVD in the form of a document made on a paper medium.  
All the sheets of the CVD in the form of a document made on a paper medium starting from the third 
one shall be deemed addi tional ones (the first and second sheets shall be deemed the basic sheets 
of the form while the third and subsequent ones shall be deemed additional ones).  
9. When completing the CVD, the cost and quantitative values shall be rounded according to the 
mathe matical rules accurate to the second character after the point.  
In the Republic of Armenia the cost values cited in the CVD in national currency shall be rounded to 
the whole number.  
10. If in the columns of the CVD in the form of a document made on a pape r medium there is not 
enough space for showing some data, such data shall be cited on the back side of the CVD or on the 
CVD sheets additionally attached to the CVD (on the paper of the A4 Format) that shall be an integral 
part of the CVD in the form of a document made on a paper medium (hereinafter referred to as an 
addition). In so doing, in the appropriate column of the CVD in the form of a document made on a 
paper medium the following note shall be made: "See the back side" or "See the addition". All th e 
sheets of an addition shall be numbered.  
In the right upper shoulder of each sheet of an addition the following note shall be made: "Addition 
to CVD No.__________ on____sheets.  
When using the back side of the CVD or an addition, shall be cited the ordina l number of a commodity 
mentioned in the first subsection of Column 32  of the declaration in respect of commodities in the 
form of a note "Commodity No. " and in respect of each commodity shall be specified the numb er of 
the CVD column and the data for which there is not enough space in the CVD column.  
The cited data shall be attested by the signature of the person that has completed the CVD and by 
an imprint of the stamp of the declarant or of a customs representati ve, if in compliance with the 
legislation of a member state the declarant or customs representative must have a stamp.  
The number of copies of each addition shall correspond to the number of the CVD copies in the form 
of a document made on a paper medium.  
  G/VAL/N/1/RUS/4  
 
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  II. Procedure for Completing the CVD -1 
11. Column 1  shall be completed in the following procedure.  
In the column  shall be cited data on the person being the seller of the commodities to be be  imported.  
The column  shall be completed in compliance with the procedure for completing Column 2  
"Consignor/Exporter" of the declaration in respect of commodities established by Section II  of the 
Instructions on Completing the Declaration in Respect of Commodities endorsed by Resolution  of the 
Commission of the Customs Union No. 257 of May 20, 2010 (herein after referred to as the 
Instructions).  
12. Column 2  shall be completed in the following procedure.  
In section (a)  shall be cited data on the person being the purchaser of commodities to be imported.  
Section (a)  shall be completed in compliance with the procedure for completing Column 8  
"Consignee" of the declaration in respect of commodities established by Section II  of the 
Instructions.  
In section (b)  shall stated data on the person being the declarant of commodities.  
Section (b)  shall be completed in compliance with the procedure for co mpleting Column 14  
"Declarant" of the declaration in respect of commodities established by Section II  of the Instructions.  
13. Column 3  shall be co mpleted in the following procedure.  
In the column  in the CVD -1 in the form of a document made on a paper medium shall be cited as 
divided by the white space, while in the CVD -1 in the form of an electronic document in appropriat e 
requisite elements of the CVD -1 structure, the code of the terms of commodities' supply in 
compliance with the classifier  of the terms of supply and the denomination of a geographic point.  
If the bases of supply related to commodities to be imported are different or if the basis of supply is 
related to all the commodities to be imported but, with that, supplies are made to various geographic 
points, the entry "Different" shall be made in the column . 
14. Column 4  shall be completed in the following procedure.  
In the column  in the DTS -1 in the form of a document made on a paper medium shall be cited as 
divided by the white space, while in the CVD -1 in the form of an electronic document in appropriate 
requisite elements of the structure of the CVD -1, the number (numbers) and the date (dates) in the 
format of dd.mm.yyyy (day, month, calendar year) of the invoice (invoices) drawn up by the seller 
for the purchaser and containing the cost estimate of commodities to be imported.  
In the CVD -1 in the form of a document made on a pap er medium shall be cited as divided by the 
while space, while in the CVD -1 in the form of an electronic document in appropriate requisite 
elements of the CVD -1 structure, the number and date in the format of dd.mm.yyyy (day, month, 
calendar year) of the co ntract (agreement, covenant) of purchase and sale (supply) of commodities 
to be imported, as well as the number and date of effective annexes, additions and addenda to it.  
In the CVD-1 in the form of a document made on a paper m edium data on each document shall be 
cited in a new line.  
15. Column 5  shall be completed in the following procedure.  
In the column  in the CVD -1 in the form of a document made on a paper medium, while  in the CVD -1 
in the form of an electronic document in appropriate requisite elements of the CVD -1 structure shall 
be cited the number and date in the format of dd.mm.yyyy (date, month, calendar year) of the 
contract (agreement, covenant) of purchase and s ale (supply) of commodities to be imported, as 
well as the numbers and dates of appropriate annexes, additions and amendments to it.  G/VAL/N/1/RUS/4  
 
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  In the CVD-1 in the form of a document made on a paper medium data on each document shall be 
cited in a new line.  
16. Column 6  shall be completed in the following procedure.  
The column  shall be completed in case of the answer "Yes" in section (c) of Column 7 , section (b) of 
Column 8 , sections (a)  and/or (b) of Column 9 . 
In the column  in the CVD -1 in the form of a document made on a paper medium shall be c ited as 
divided by the white space, while in the CVD -1 in the form of an electronic document in appropriate 
requisite elements of the CVD -1 structure, the number and date in the format of dd.mm.yyyy (day, 
month, calendar year) of the documents related to t he data specified in Columns 7 -9. 
In the CVD-1 in the form of a document made on a paper medium data on each document shall be 
cited in a new line.  
17. Column 7  shall be completed in the following procedure.  
In sections (a) , (b) and (c) in the spaces corresponding to the correct answer the sign "X" shall be 
made.  
Should the answ er be "No" in section (a) , sections (b)  and (c) shall not be completed.  
Should the answer be "Yes" in section (c) , in the column  "Additional data" shall be cited the data in 
compliance with Paragraphs Three  and Five of Item 39  of this Procedure.  
18. Column 8  shall be completed in the following procedure.  
In sections (a)  and (b) corresponding to the correct answer, the sign "X" shall be made.  
If the sale of commodities to be imported or the price thereof depend  on the terms or liabilities 
whose influence upon the price of commodities to be imported can be defined in quantitative terms, 
the appropriate amount shall be cited in section (b) of Column 11  as an indirect payment.  
19. Column 9  shall be completed in the following procedure.  
In sections (a)  and (b) in the spaces corresponding to the correct answer, the sign "X" shall be 
made.  
Should the ans wer be "Yes" in sections (a)  and/or (b), in Columns 15  and 16 the appropriate values 
shall be cited.  
20. Column 10  shall be completed in the following procedure.  
In section (a)  shall be specified the number of additional sheets of the CVD -1 (the number of 
additional sheets shall correspond to the number of the last sheet of the CVD -1 reduced  by 2).  
In section (b)  in the CVD -1 in the form of a document made on a paper medium in separate lines, 
while in the CVD -1 in the form of an electronic document in appropriate requisite elements of the 
CVD-1 structure, shall be  cited the following:  
- the date of completing the CVD-1 in the format of dd.mm.yyyy (date, month, calendar year);  
- the family name, first name and patronymic (if any) of the person that has completed the 
CVD-1; 
- the code of the country whose authorized body has issued the document certifying the identity 
of the person that has completed the CVD-1 in compliance with the classifier  of countries of 
the world, denomination, series (if any), number and date of issuance in the format of 
dd.mm.yyyy (day, month, calendar year) of the document certifying the identity of the person 
that has completed the CVD -1; G/VAL/N/1/RUS/4  
 
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  - the contact requisite elemen ts of the person that has completed the CVD-1: denomination of 
the type of communication (telephone, fax, e -mail etc), identifier of the communication 
channel (number of telephone, fax, e -mail address etc.);  
- the position held by the person that has completed the CVD-1 in the declarant's staff schedule, 
if customs declaring has been effected by the declarant, or the position held by the person in 
the staff schedule of a customs representative, if customs declaring has been effected by the 
customs representative.  
If the CVD-1 is completed by a customs official, the data cited in Paragraphs Six -Eight of this item 
shall not be cited.  
In the CVD -1 in the form of a document made on a paper medium the declared data shall  be certified 
by way of affixing in section (b)  the signature of the person that has completed the CVD -1 and by 
an imprint of the stamp of the declarant or of a customs representative, if in compliance with the 
legislation of a  member state the declarant or customs representative must have a stamp or, if the 
CVD-1 is completed by a customs official, it shall be done by way of affixing the signature of the 
customs official and by an imprint of the personal numbered stamp thereof.  
21. The column  "Commodity No." shall be completed in the following procedure.  
In the column  shall be cited the commodity's ordinal number shown in Column 32  "Commodity" of 
the declaration in respect of commodities.  
22. The column  "Code of the CC FEA  of the EAEU" shall be completed in the following procedure.  
In the column  without white spaces shall be shown the 10 -digit code of the commodity to be 
imported in compliance with the uniform Commodity Classification  of Foreign Economic Activity of 
the Eurasian Economic Unio n (hereinafter referred to as the CC FEA of the EAEU).  
23. Column 11  shall be completed in the following procedure.  
In the first subsection of section (a)  shall be cited in the currency of the invoice  the price that has 
been actually paid or subject to payment for the commodity to be imported.  
In the second subsection of section (a)  shall be cited the price actually paid or subject to payment 
for the commodity to be imported conversed into the currency of the state with whose customs 
authority the declaration in respect of commodities  is to be filed. The conversion shall be effected at 
the exchange rate of currencies fixed (determined) in compliance with the legislation of this member 
state effective as of the date of registration of the declaration for commodities, and in respect of t he 
commodities to be imported that have been released prior to the date of filing the declaration in 
respect of commodities, it shall be done as of the date of registration of the application for the 
commodities' release prior to filing the declaration in respect of commodities.  
The letter code of the invoice currency in compliance with the currency classifier  and the exchange 
rate of the invoice currency with respect to the currency of a member state shall be cited  in the 
CVD-1 in the form of a document made on a paper medium in the denomination of the second 
subsection of section (a)  in the space "(rate of conversion___________)", while in the CVD -1 in the 
form of an electronic documen t it shall be cited in appropriate requisite elements of the DTS -1 
structure. The cited space (appropriate requisite elements of the DTS -1 structure) shall not be 
completed in respect of the commodities to be imported that had been released prior to filing  the 
declaration for commodities  on the basis of several applications, if such applications were registered 
by a customs authority on different days and/or if the price actually paid or subject to payment for 
commod ities to be imported is cited in invoices in various currencies. In respect of such commodities 
data on the letter code of the currency of the invoice and on the exchange rate of the currency of 
the invoice with respect to the currency of a member state sh all be specified in respect of each 
commodity in the second subsection of section (a) in the CVD -1 in the form of a document made on 
a paper medium in a separate line below data on the price actually paid or subject to payment for 
the commodity to be impor ted, while in the DTS -1 in the form of an electronic document it shall be 
done in appropriate requisite elements of the CVD -1 structure. Data on the letter code of the 
currency of the invoice and the exchange rate of the currency of the invoice with respec t to the 
currency of a member state shall be cited in the CVD -1 in the form of a document made on a paper G/VAL/N/1/RUS/4  
 
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  medium with the separation sign "/", while in the CVD -1 in the form of an electronic document it 
shall be done in appropriate requisite elements of th e CVD -1 structure.  
In section (b)  shall be cited the value of indirect payments, in particular the value of the cost estimate 
of the conditions and liabilities whose influence upon the price of commodities to be imported may 
be defined in quantitative terms, shown in section (b) of Column 8  as conversed into the currency 
of the member state with whose customs authority the declaration in respect of commodities  is to 
be filed. The conversion shall be effected at the exchange rate of currencies fixed (determined) in 
compliance with the legislation of this member state effective as of the date of registration of the 
declaration in respect of commodities, while in respect of the commodities to be imported that had 
been released prior to the date of filing the declaration for commodities, it shall be done as of the 
date of registration of the application for release prior to filing the declaration in respect of 
commo dities.  
The letter code of the currency of indirect payments in compliance with the classifier  of currencies 
and the exchange rate of indirect payments with respect to the currency of a member state shall be 
cited in the CVD -1 in the form of a document made on a paper medium in the denomination of 
section (b)  in the space "rate of conversion__________)", while in the CVD -1 in the form of an 
electronic document it shall be done in appropr iate requisite elements of the CVD -1 structure. The 
cited space (the appropriate requisite elements of the CVD -1 structure) shall not be completed in 
respect of the commodities to be imported that had been released prior to filing the declaration for 
commodities  on the basis of several applications, if such applications have been registered by a 
customs authority on different days and/or the price actually paid or subject of payment for 
commodities to be imported is cited in invoices in various currencies. In respect of such commodities 
data on the letter code of the currency of indirect payments and the exchange rate of the currency 
of indirect payments shall be cited in respect of each commodity in section (b) in th e CVD -1 in the 
form of a document made on a paper medium in a separate line below data on the amount of indirect 
payments, while in the CVD -1 in the form of an electronic document it shall be done in appropriate 
requisite elements of the CVD -structure. Dat a on the letter code of the currency of indirect payments 
and the exchange rate of the currency of indirect payments shall be cited in the CVD -1 in the form 
of a document made on a paper medium using the separation sign "/", while in the CVD -1 in the 
form of an electronic document it shall be done in appropriate requisite elements of the CVD -1 
structure.  
If in section (b)  the total value of indirect payments is shown, this total value shall be interpreted in 
the column  "Additional payments" of the appropriate sheet of the CVD -1. 
24. Column 12  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member  state with whose customs authority the 
declaration for commodities  is to be filed the sum of the values cited in subsection 2 of section (a)  
and section (b ) of columns 11 . 
25. Column 13  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the outlays in the amount in which they have 
been made or are subject to making by the purchaser but are not included into the price actually 
paid or subject to pay ment for commodities to be imported which is mentioned in section (a) of 
Column 11 . 
In section (a)  shall be cited the amount of the purchaser's outlays on remuneration to agents 
(intermediaries) and on remuneration to brokers, except for remuneration for purchasing to be paid 
by the purchaser to the agent (intermediary) thereof for rendering outside the territory of the 
Russian Federation the services connected with purchasing commodities to be import ed as advised 
by the purchaser.  
In section (b)  shall be cited the total value of the purchaser's outlays on tare, if such rate for customs 
purposes is considered as the organic whole with commodities to be imported and of the o utlays on 
packing, in particular the cost of packing materials and of the works involved in packing.  G/VAL/N/1/RUS/4  
 
- 394 - 
 
  26. Column 14  shall be completed in the following procedure.  
In the column  shall be shown in the cu rrency of the member state with whose customs authority the 
declaration  for commodities is to be filed the distributed cost of the commodities and services directly 
or indirectly rendered by the purchaser free of ch arge or at a reduced price for use in connection 
with manufacture and sale of commodities to be imported in the amount which is not included into 
the price actually paid or subject to payment for these commodities.  
In section ( a) shall be cited the cost of raw stuff, materials, parts, semi -finished products and other 
commodities of which commodities to be imported are made (consist of).  
In section (b)  shall be specified the cost of tools, stamps, for ms and other similar commodities used 
in manufacture of commodities to be imported.  
In section (c)  shall be cited the cost of the materials spent on making commodities to be imported.  
In section (d)  shall be cited the cost of project planning, engineering and design work, artistic design, 
styling, schemes and drawings made outside the customs territory of the Union and required for 
manufacture of commodities to be imported.  
27. Column 15  shall be completed in the following procedure.  
In the column  in the currency of the member state with whose customs authority the declaration  for 
commodities is to be filed shall be shown the amount of licence and other similar payments for using 
intellectual property items, including royalties, payment for patents, trademarks, and author's rights 
provided for by Subitem 7 of Item 1 of Article 40  of the Code (hereinafter referred to in this item as 
licence and other similar payments) that are related to the commodity to be imported, or the total 
amount of licence and other similar payments, if in complia nce with Paragraph Five of Item 1  of 
Resolution of the Collegium of the Eurasian Economic Commission No. 83 of May 22, 2018 on 
Estimation of Additional Charges When Determining the Customs value of Commodities such to tal 
amount of licence and other similar payments is to be added to the price actually paid or subject to 
payment for the commodity to be imported. On the cited occasion, additional data shall be shown in 
respect of the commodity to be imported in the column  "Additional data" in compliance with 
Paragraphs Three  and Six of Item 39  of this Procedure.  
The column  shall not be completed in respect of  the commodity to be imported, if the total amount 
of licence and other similar payments is added to the price actually paid or subject to payment for 
another commodity in respect of which the greatest ad valorem rate of the import customs duty or 
the grea test taxation level is applied. On the cited occasion, in respect of the commodity to be 
imported additional data shall be shown in the column  "Additional data" in compliance with 
Paragraphs Three  and Seven of Item 39  of this Procedure.  
28. Column 16  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with w hose customs authority the 
declaration  in respect of commodities is to be filed, the amount of the part of the income (proceeds) 
obtained as a result of subsequent sale, disposal in some other way or use of commodit ies to be 
imported which is directly or indirectly due to the purchaser.  
29. Column 17  shall be completed in the following procedure.  
In the column  shall be shown in the currency of the member state w ith whose customs authority the 
declaration  for commodities is to be filed the amount of outlays on carriage (transportation) of 
commodities to be imported to the place of arrival of such commodities in the customs territory of 
the Union or to another place specified by the Commission.  
In the denomination of Column 17  shall be cited the place of arrival of commodities to be imported 
in the customs territory of the Union or other place specified by the Commission, the outlays on 
carriage (transportation) to which are to be  added to the price actually paid or subject to payment 
for commodities to be imported or, if the division of outlays on carriage (transportation) of 
commodities to be imported to the place of arrival of such commodities in the customs territory of G/VAL/N/1/RUS/4  
 
- 395 - 
 
  the Uni on or to other place specified by the Commission and from the place of arrival or from other 
place specified by the Commission is not proved by documents, the place of destination of 
commodities to be imported in the customs territory of the Union.  
30. Column 18  shall be completed in the following procedure.  
In the column  shall be shown in the currency of the member state with whose customs authority the 
declara tion for commodities  is to be filed the amount of outlays on loading, unloading and 
transloading of commodities to be imported and on making other operations connected with their 
carriage (transportation) up to the place of arrival in the customs territory  of the Union or to other 
place specified by the Commission.  
31. Column 19  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the amount of outlays on insurance in connection with the 
operations cited in Columns 17  and 18. 
32. Column 20  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with who se customs authority the 
declaration for commodities  is to be filed the sum of the values cited in Columns 13 -19. 
33. Column 21  shall be completed in the follo wing procedure.  
In the column  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the amount of outlays on construction, erection, assembly, 
installation, servicing and on rendering technical assistance in respect of such commodities, as 
industrial installations, machines and equipment to be effected after importation of  the commodities 
into the customs territory of the Union.  
34. Column 22  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with whose custo ms authority the 
declaration for commodities  is to be filed the amount of outlays on carriage (transportation) of 
commodities to be imported across the customs territory of the Union from the place of arrival of 
such commodities into the customs territory of the Union or from another place specified by the 
Commission.  
35. Column 23  shall be completed in the following procedure.  
In the column  shall be cited in th e currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the amount of duties, taxes and fees to be paid in 
connection with importation of commodities into the custo ms territory of the Union or the sale of 
such commodities in the customs territory of the Union.  
36. Column 24  shall be completed in the following procedure.  
In the column  shall be cited in the curren cy of the member state with whose customs authority the 
declaration for commodities  is to be filed the sum of the amounts cited in Columns 21 -23. 
37. Column 25  shall be completed in the following procedure.  
In section (a)  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be fi led the customs value of commodities to be imported estimated 
by way adding the values shown in Columns 12  and 20 and of deduction from this sum of the value 
specified in Column 24 . 
In section (b)  shall be cited the customs value of the commodity to be imported shown in section 
(a) which is conversed into the US dollars. The conversion shall be effected at the exchan ge rate of G/VAL/N/1/RUS/4  
 
- 396 - 
 
  currencies fixed (determined) in compliance with the legislation of the member state with whose 
customs authority the declaration for commodities is to be filed, effective as of the date of 
registration of the declaration for commodities , and in respect of the commodities to be imported 
that had been released prior to filing the declaration for commodities, as of the date of registration 
of an application for release of commodities prior to filing the decl aration for commodities.  
The letter code of the US dollar in compliance with the classifier  of currencies and the exchange rate 
of the US dollar with respect to the currency of a member state shall be shown in the CVD-1 in the 
form of a document made on a paper medium in the denomination of section (b)  in the space "(rate 
of conversion_________)", while in the CVD -1 in the form of an electronic document it shall be done 
in appropriate re quisite elements of the CVD -1. The cited space (the appropriate requisite elements 
of the CVD -1 structure) shall not be completed in respect of the commodities to be imported that 
had been released prior to filing the declaration in respect of commodities  on the basis of several 
applications, if such applications are registered by a customs authority at various days. In respect 
of such commodities data on the letter code of the US dollar and the exchange rate of the US dollar 
with respect to the currency of a member state shall be cited in respect of each commodity in section 
(b) in the CVD -1 in the form of a document made on a paper medium in a separate line below data 
on the customs value of the commodity to be impo rted, while in the CVD -1 in the form of an 
electronic document it shall be done in appropriate requisite elements of the CVD -1 structure. Data 
on the letter code of the US dollar and the exchange rate of the US dollar with respect to the currency 
of a memb er state shall be cited in the CVD -1 in the form of a document made on a paper medium 
separated by the separation sign "/", while in the CVD -1 in the form of an electronic document it 
shall be done in appropriate requisite elements of the CVD -1 structure.  
38. The Column "*"  shall be completed in the following procedure.  
In the column  in the CVD -1 in the form of a document made on a paper medium shall be shown as 
divided by the separation sign "/", whil e in the CVD -1 in the form of an electronic document in 
appropriate requisite elements of the CVD -1 structure, data on conversion of the values which are 
subject to showing in Columns 13 -23 that are cited in commercial and other  documents in foreign 
currency into the currency of the member state with whose customs authority the declaration for 
commodities  is to be filed:  
- ordinal number of the commodity in the CVD-1 which the data are related to;  
- number of the column  of the CVD -1 which the data are related to;  
- letter code of foreign currency in compliance with the classifier  of currencies;  
- amount in foreign currency;  
- exchange rate of foreign currency with respect to the currency of a member states fixed 
(determined) in compliance of the legislation of the member state with whose customs 
authority the declaration for commodities  is filed which is effective as of the date of registration 
of the declaration in respect of commodities, while in respect of the commodities to be 
imported that have been released prior to filing the declaration in respect of commodities, as 
of the date of registration of the application for release prior to filing the declaration for 
commodities.  
When completing the CVD-1 in the form of a document made on a paper  medium, the data related 
to various commodities or to various columns of the CVD -1 shall be shown in separate lines in 
respect of each commodity or each column.  
39. The column  "Additional data" shall be completed in the follow ing procedure.  
In the column  of the CVD -1 in the form of a document made on a paper medium as separated by 
the separation sign "/", while in the CVD -1 in the form of an electronic document in appropriate 
requisite elements of t he CVD -1 structure, shall be cited the following:  
- ordinal number of the document in the CVD -1 which the additional data or estimations are 
related to, except when additional data are related to all the commodities data on whose 
customs value are declared  in the CVD;  
- the following additional data:  G/VAL/N/1/RUS/4  
 
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  - on the reference being used from among those cited in Subitem 2 of Item 5 of Article  39 
of the Code in the form of an appropriate entry (for example, "Cost of transac tion with 
commodities to be imported is close to the cost of transactions with identical 
commodities") - where it is provided for by Item 17  of this procedure;  
- on adding the total value of licence and other similar payments to  the price actually 
paid or subject of payment for the commodity to be imported in respect of which the 
greatest ad valorem rate of the import customs duty or the highest taxation level is 
applied in the form of the entry "Total amount of licence and other  similar payments is 
added to the price actually paid or subject of payment for the commodity to be 
imported" - where it is provided for by Item 27  of this procedure;  
- on non -inclusion of the amount of licence and other similar  payments to the customs 
value of the commodity to be imported (citing the denomination of the commodity, into 
whose customs value the amount of such payments is included, the registration number 
of the declaration in respect of commodities  in which data on such commodity is 
declared and the ordinal number of this commodity in the cited declaration in respect 
of commodities) in the form of the entry "Licence and other similar payments (payments 
for patents, payments for trademarks etc.) are not included into the commodity's 
customs value in connection with adding the total amount of such payments to the price 
actually paid or subject to payment for commodity________ DC 
No._________Commodity No.____________" - where it  is provided for by Item 27  of 
this procedure;  
- other additional data or estimations related to the customs value of the commodity to 
be imported (here necessary).  
40. The column  "Date, signature, s tamp" shall be completed in the following procedure.  
In the column  shall be cited the date of completing the CVD -1 in the format of dd.mm.yyyy (day, 
month, calendar year).  
In the CVD-1 in the form of  a document made on a paper medium the declared data shall be certified 
by way of affixing to the column the signature of the person that has completed the CVD -1 and an 
imprint of the stamp of the declarant or customs representative, if in compliance with the legislation 
of a member state the declarant or customs representative must have a stamp or if the CVD -1 is 
completed by a customs official - by affixing the signature of a customs official and an imprint of the 
personal numbered stamp thereof.  
41. The column  "For notes of customs authority" shall be completed in the following procedure.  
In the column  a customs official shall cite the registration number of the declaration in respect of 
commodities  in which data on the commodities to be imported are declared, and when making 
amendments (addenda) in the data on the customs value of commodities to be imported which are 
declare d in the declaration in respect of commodities - the registration number of the correction of 
the declaration co in respect of commodities.  
III. Procedure for Completing the CVD -2 
1. Procedure for Completing the CVD -2 in the Event of Estimating the Customs  Value of 
Commodities on the Basis of Methods 2 -6 
42. Column 1  shall be completed in the following procedure.  
In the column  shall be shown data on the foreign person being a party to the transaction i n 
compliance with which commodities are imported into the customs territory of the Union or, if 
commodities are imported within the framework of a unilateral transaction, data on the consignor of 
such commodities.  
The column  shall be completed in compliance with the procedure for completing Column 2  
"Consignor/Exporter" of the declaration in respect of commodities established by Section II  of the 
Instructions.  
43. Column 2  shall be completed in the following procedure.  G/VAL/N/1/RUS/4  
 
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  In section (a)  shall be cited data on the person of a member state that is a party to the transaction 
in compliance with which co mmodities are imported into the customs territory of the Union or, if 
commodities are imported within the framework of a unilateral transaction, data on the consignee 
of such commodities.  
Section (a)  shall be completed in compli ance with the procedure for completing Column 8  
"Consignee" of the declaration for commodities established by Section II  of the Instructions.  
In section (b)  shall be shown data on the person being the commodities' declarant.  
Section (b)  shall be completed in compliance with the procedure for completing Column 14  
"Declarant" of the declaration in respect of commodities established by Section II  of the Instructions.  
44. Column 3  shall be completed in the following procedure.  
In the column  in the CVD -2 in the form of a document made on a paper medium shall be shown as 
divided by the white space, while in the CVD -2 in the form of an electronic document in appropriate 
requisite elements of the CVD -2 structure, the code of th e terms of supply of commodities to be 
imported in compliance with the classifier  of the terms of supply and the denomination of a 
geographic point.  
If the bases of supply related to commodities to be imported are various or if the basis of supply is 
related to all the commodities to be imported but, with that, the supply is made to various geographic 
points, the entry "Different" shall be made in the column . 
45. Column 4  shall be completed in the following procedure.  
In the column  in the CVD -2 in the form of a document made on a paper medium shall be cited as 
divided by the while space and in the CVD -2 in the form of an electronic do cument in appropriate 
requisite elements of the CVD -2 structure the number and date in the format of dd.mm.yyyy (day, 
month calendar year) of the document that proves making the transaction one of the parties to 
which is a foreign person and on the basis o f which commodities are imported into the customs 
territory of the Union, as well as the numbers and dates of annexes, additions and amendments to 
it or, in the absence of such transaction, of other document proving the right of possession, use 
and/or disp osal of commodities to be imported.  
In the CVD-2 in the form of a document made on a paper medium data on each document shall be 
shown in a new line.  
46. Column 5  shall be completed in the following p rocedure.  
In the column  in the CVD -2 in the form of s document made on a paper medium shall be shown as 
divided by the white space and in the CVD -2 in the form of an electronic document in appropriate 
requisite elements of the C VD-2 structure the numbers and dates in the format dd.mm.yyyy (day, 
month, calendar year) of documents with the decisions rendered by customs authorities on the basis 
of the results of exercising customs control over the customs value of earlier imported c ommodities 
within the framework of the single document that proves making the transaction one of the parties 
to which is a foreign person and on the basis of which such commodities were imported into the 
customs territory of the Union or, in the absence of  a transaction, of other document proving the 
right of possession, use and/or disposal of such commodities or with decisions of judicial bodies in 
respect of such commodities.  
In the CVD-2 in the form of a document made on a paper medium data on each document shall be 
shown in a new line.  
In the column  shall not be cited the documents which are subject to showing in Column 8 . 
47. Column 6  shall be completed in the following procedure.  
In the space  corresponding to the method applied for estimating the customs value of commodities 
to be imported the sign "X" shall be made.  G/VAL/N/1/RUS/4  
 
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  When esti mating the customs value of commodities to be imported by using Method 6  on the basis 
of Method 1 , the mark shall only be made in the space "f".  
When estimating the customs value  of commodities to be imported by using Method 6  on the basis 
of Methods 2 -5, the mark shall be made in the space "e"  and in the space corresponding to one of 
Methods 2 -5. 
If for estimating the customs value of commodities to be imported that have various numbers in the 
columns  of the CVD -2 "Commodity No." various methods of estimation of the customs value of 
commodities are  used, the mark shall be made in the space "g" . 
48. Column 7  shall be completed in the following procedure.  
In the column  shall be stated a brief substantiation of the rea sons in connection with which the 
methods of estimation of the customs value of commodities preceding the method of estimation of 
the commodities' customs value cited in Column 6  are non -applicable:  
- in respect of Method 1  - the entry shall be made "Method 1 is non -applicable in connection 
with" and shall be shown the reasons for impossibility of applying Method 1 with references 
to the provisions of the Code and/or acts of the U nion's bodies in compliance with which the 
application thereof is impossible;  
- in respect of Methods 2 -5 the entry shall be made "Method__ is non -applicable in connection 
with" and shall be cited the reasons for impo ssibility of applying each method of estimating 
the commodities' customs value preceding the method of estimating the customs value of 
commodities specified in Column 6 , citing the absence of the specific documents an d/or data 
in connection with whose absence such methods are non -applicable;  
- in respect of Method 6  - the entry shall be made "Method 6 with flexible application of 
Method___ is non -applicable in connection with" and  shall be shown the reasons for 
impossibility of applying each method of estimating the customs value of commodities subject 
to the order of their application within the framework of Method 6 citing the absence of the 
specific documents and/or data in conn ection with whose absence the application of such 
methods is impossible.  
49. Column 8  shall be completed in the following procedure.  
In the column  shall be shown data on the documents serving as the b asis for completing the CVD -2. 
When estimating the customs value of commodities to be imported on the basis of Method 2 , 
Method  3 and Metho d 6, on the basis of them shall be cited in the CVD-2 in the form of s document 
made on a paper medium as divided by the separation sign "/" and in the CVD -2 in the form of an 
electronic document in appropriate requisite element s of the CVD -2 structure the following:  
- ordinal number of the commodity in the CVD-2 which the data are related to;  
- registration number of the declaration in respect of commodities in compliance with which an 
identical or homogeneous commodity was placed under the customs treatment and ordinal 
number of such commodity from Column  32 of such declaration in respect of commodities.  
When estimating the customs value of commodities to be imported by Method 4  and Method 6  on 
the basis of Method 4, in the CVD-2 in the form of a document made on paper medium shall be 
shown as divided by the separation sign "/" and in the CVD -2 in the form of an electronic document 
in appropriate requisite elements of the CVD -2 structure the following:  
- ordinal number of the commodity in the CVD-2 which the data are related to;  
- numbers and dates in the format of dd.mm.yyyy (day, month, calendar year) of the 
documents containing data on the price the earlier imported identic al, homogeneous 
commodity or commodity to be imported at which the greatest total quantity of such 
commodities is sold in the customs territory of the Union.  
When estimating the customs value of commodities to be imported by Method 5 , Method 6  on the 
basis of Method 5 and by Method 6 on the basis of Method 1 , in the CVD-2 in the form of a document 
made on a paper m edium shall be shown as divided by the separation sign "/" and in the CVD -2 in G/VAL/N/1/RUS/4  
 
- 400 - 
 
  the form of an electronic document in appropriate requisite elements of the CVD -2 structure the 
following:  
- ordinal number of the commodity in the CVD-2 which the data are related to;  
- numbers and dates in the format of dd.mm.yyyy (day, month, calendar year) of the 
documents data from which have been used in estimating the customs value of commodities 
to be imported.  
In the CVD-2 in the form of a document made on a paper medium data on each document shall be 
shown in a new line.  
50. Column 9  shall be completed in the following procedure.  
In the column  shall be cited th e number of additional sheets of the CVD -2 (the number of additional 
sheets shall correspond to the number of the last sheet of the CVD -2 reduced by 2).  
51. Column 10  shall be completed in the following procedure.  
The column  shall be competed in the procedure  provided for completing section (b) of Column 10  of 
the CVD -1. 
52. The column  "Commodity No." shall be complete d in the following procedure.  
In the column  shall be cited the ordinal number of the commodity shown in Column 32  "Commodity" 
of the declaration in respect of commodities.  
53. The column  "Code of the CC FEA  of the EAEU" shall be completed in the following procedure.  
In the column  shall be cited without white spaces the 10 -digit code of t he commodity to be imported 
in compliance with the CC FEA  of the EAEU.  
54. The column  "Additional data" shall be completed in the following procedure.  
In the column  shall be cited, where necessary, any additional data or estimations related to the data 
shown in the CVD -2. 
In the column  in the CVD -2 in the form of a document made on a paper medium as divided by the 
separation sign  "/" and in the CVD -2 in the form of an electronic document in appropriate requisite 
elements of the CVD -2 structure shall be cited the following:  
- ordinal number of the commodity in the CVD-2 which the data or estimations are related to, 
except when the data and estimations are related to all the commodities data on whose 
customs value are declared in the CVD;  
- any additional data or estimations related to the data shown in the CVD.  
55. The column  "Date, signature, stamp" shall be completed in the following procedure.  
In the column  shall be cited the date of completing the CVD -2 in the format of dd.mm.yyyy (day, 
month, calendar year).  
In the CVD -2 in the form of a document made on paper medium the declared data shall be certified 
by way of affixing in the column  the signature of the person that has completed the CVD -2 and an 
imprint of the stamp of the decla rant or customs representative, if in compliance with the legislation 
of a member state the declarant or customs representative must have a stamp or, if the CVD -2 is 
completed by a customs official, by way of affixing the signature of the customs official and an 
imprint of the personal numbered stamp thereof.  
56. The column  "For notes of customs authority" shall be completed in the following procedure.  G/VAL/N/1/RUS/4  
 
- 401 - 
 
  In the column  the customs official shall cite the registration number of the declaration in respect of 
commodities  in which data on commodities to be imported are declared and when making 
amendments (addenda) in the data on the customs value of commodities to be imported which are 
declared in the declaration in respect of commodities, the registration number of the correction of 
the declaration co in respect of commodities.  
2. Procedure for Completing the CVD -2 in the Event of Es timating the Customs Value of 
Commodities by Method 2, Method 3 and Method 6 of Their Basis  
57. Column 11  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the cost of a transaction with identical or homogeneous 
commodities which is taken as the basis for estimating the cust oms value of commodities to be 
imported in compliance with Article 41 , 42 or 45 of the Code.  
58. Column 12  shall be completed in the following procedure.  
Sections (a) - (e) shall be completed when making corrections in respect of the cost of a transaction 
with identical or homogeneous commodities in compliance with Items 1  and 2 of Article 41  or Items 
1 and 2 of Article 42  of the Code, if any outlays in resp ect of identical or homogeneous provided for 
by sections (a) - (e) exceed similar outlays in respect of commodities to be imported.  
In section (a)  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the amount by which must be reduced the cost of the 
transaction with identical or homogeneous commodities cited in Column 11  because in com pliance 
with a contract (agreement) the price of the unit of the identical or homogeneous commodity 
depends on the sold units of the commodity and the commodities to be imported and identical or 
homogeneous commodities have been sold in the quantities corr esponding to various levels of price 
for the commodity unit.  
Section (a)  shall not be completed in the following instances:  
- in Column 11  is cited the cost of transactions with the identical or hom ogeneous commodities 
basically sold in the same quantity as commodities to be imported;  
- there is no documentary proof of dependence of the price of the unit of identical or 
homogeneous commodity on the quantity of sold units of this commodity.  
In section (b)  shall be shown in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed, the amount by which must be reduced the cost of the 
transaction with identical or homogeneous commodities shown in Column 11  because such 
commodities have been sold on a different commercial level of sales than commodities to be 
imported.  
Section (b)  shall not be completed, if in Column 11  is shown the cost of a transaction with identical 
or homogeneous commodities sold on the same commercial level of sales as commodities to be 
imported.  
In section (c)  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the difference between the outlays on carriage 
(transportation) of identical or homogeneous commodities to the place of arrival in the customs 
territory of the Union or to other place specified by the Commission and the similar outlays in respect 
of commodities to be imported.  
In the denomination of sectio n (b) shall be cited the place of arrival of commodities to be imported 
in the customs territory of the Union or other place specified by the Commission or, if the division 
of outlays on carriage (transportation) of commodities to be imported to the place of arrival of such 
commodities in the customs territory of the Union or to other place specified by the Commission and 
from the place of arrival or from other place specified by the Commission is not proved by 
documents, the place of destination of commodi ties to be imported in the customs territory of the 
Union.  G/VAL/N/1/RUS/4  
 
- 402 - 
 
  Section (c)  shall not be completed, if there are differences in the distances at which commodities to 
be imported and identical or homogeneous commodities are carried (transported) and in the modes 
of transport by which such commodities are carried (transported).  
In section (d)  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the difference between the outlays on loading, unloading 
or transloading and making other operations connected with carriage (transportation) of identical or 
homogeneous commodities to the place of arrival in the customs territory of the Union or to other 
place specified by the Commission, and similar outlays in respect of commodities to be imported.  
Section (d)  shall not be completed, if there are no differences in the distances at which commodities 
to be imported and identical or homogeneous commodities are carried (transp orted) and in the 
modes of transport by which such commodities are carried (transported).  
In section (e)  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the difference between the outlays on insurance of identical 
or homogeneous commodities in connection with the operations cited in Subitems 4  and 5 of Item  1 
of Article 40  of the Code and similar outlays on insurance of commodities to be imported.  
Section (e)  shall not be completed, if there are no differences in the distances at which commodities 
to be imported and identical or homogeneous commodities are carried (transported) and in the 
modes of transport by which such commodities are carried (transported).  
59. Column 13  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with whose customs agency the 
declaration for commodities  is to be filed the sum of the values cited in sections (a) - (e) of 
Column  12. 
60. Column 14  shall be completed in the following procedure.  
Sections (a) - (e) shall be completed when making corrections in respect of the cost of a tran saction 
with identical or homogeneous commodities in compliance with Items 1  and 2 of Article 41  or Items 
1 and 2 of Article 42  of the Code, if any of the outlays in respect of identical or homogeneous 
commodities which are provided for by sections (a) - (e) is below similar outlays in respect of 
commodities to be imported.  
In section (a)  shall be cited in the currency of the member state with whose the declaration in 
respect of commodities  is to be filed the amount by which must be increased the cost of a tra nsaction 
with identical or homogeneous commodities cited in Column 11  because in compliance with a 
contract (agreement) the price of the unit of an identical or homogeneous commodity depends on 
the quantity of sold units of the  commodity and imported commodities and identical or homogeneous 
commodities have been sold in the quantities corresponding to different levels of prices of the 
commodity unit.  
Section (a)  shall not be completed in the followin g instances:  
- in Column 11  shall be cited the cost of a transaction with identical or homogeneous 
commodities essentially sold in the same quantity as commodities to be imported;  
- there is no documentary proof of dependence o f the price of the unit of identical or 
homogeneous commodity on the number of sold units of this commodity.  
In section (b)  shall be cited in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the amount by which must be increased the cost 
of a transaction with identical or homogeneous commodities cited in Column 11  because such 
commodities ha ve been sold on a different commercial level of sales then commodities to be 
imported.  
Section (b)  shall not be completed, if in Column 11  is cited the cost of a transaction with identical 
or homoge neous commodities sold on the same commercial level of sales as commodities to be 
imported.  G/VAL/N/1/RUS/4  
 
- 403 - 
 
  In section (c)  shall be cited in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the difference between the outlays on carriage 
(transportation) of commodities to be imported to the place of arrival in the customs territory of the 
Union or to other place specified by the Commiss ion and similar outlays in respect of identical or 
homogeneous commodities.  
In the denomination of section (c)  shall be cited the place of arrival of commodities to be imported 
in the customs territory of the Union or other pla ce specified by the Commission or, if the division 
of outlays on carriage (transportation) of commodities to be imported to the place of arrival of such 
commodities in the customs territory of the Union or to other place specified by the Commission and 
from the place of arrival or from other place specified by the Commission is not proved by 
documents, the place of destination of commodities to be imported in the customs territory of the 
Union.  
Section (c)  shall not be completed, if there are no differences in the distances at which commodities 
to be imported and identical or homogeneous are carried (transported) and in the modes of transport 
by which such commodities are carried (transported).  
In section (d)  shall be cited in the currency of the member state with whose the declaration in 
respect of commodities  is to be filed the difference between the outlays on loading, unloading or 
transloading and making other operations connection with carriage (transportation) of commodities 
to be imported to the place of arrival in the customs territory of the Union or to other place specified 
by the Commission and similar outlays in respect of ident ical or homogeneous commodities.  
Section (d)  shall not be completed if there are no differences in the distances at which commodities 
to be imported and identical or homogeneous commodities are carried (transported) and in the 
modes of transport by which such commodities are carried (transported).  
In section (e)  shall be shown in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the difference between the outlays on insurance 
of commodities to be imported in connection with the operations cited in Subitems 4  and 5 of Item  1 
of Article 40  of the Code and similar outlays on insurance of identical or homogeneous commodities.  
Section (e)  shall not be completed, if there are no differences in the distances at which commodities 
to be impor ted and identical or homogeneous commodities are carried (transported) and in the 
modes of transport by which such commodities are carried (transported).  
61. Column 15  shall be completed in the following procedure.  
In the column  shall be shown in the currency of the member state with whose tax authority the 
declaration in respect of commodities  is to be filed the sum of the values cited in sections (a) -(d) of 
Column 14 . 
62. Column 16  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with whose tax authority the 
declaration in respect of commodities  is to be filed the cost of a transaction with identical or 
homogeneous commodities estimated by way of deducting from the value cited in Column 11  the 
value cited in Column 13  and by adding the obtained difference and the value cited in Column 15 . 
63. Column 17  shall be completed in the following procedure.  
In section (a)  shall be shown the quantity of identical or homogeneous commodities in appropriate 
measurement units (kilograms, pieces etc.) specifying such measurement units directly after the 
cited value.  
In section (b)  shall be cited the quantity of commodities to be imported in appropriate measurement 
units (kilograms, pieces etc.) specifying such measurements units directly after the cited value.  
The column  shall not be completed, if the quantity of commodities to be imported and identical or 
homogeneous commodities is the same.  G/VAL/N/1/RUS/4  
 
- 404 - 
 
  64. Column 18  shall be completed in the following procedure.  
In section ( a) shall be cited in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the customs value of commodity to be imported 
estimated by way of multiplyi ng the value shown in Column 16  by the ratio of the value cited in 
section (b) of Column 17  to the value cited in section (a) of Column 17 , or, if Column 17 has not 
been completed, the customs value of commodity to be imported which is equal to the cost of a 
transaction with identical or homogeneous commodities cited in Column 16.  
In section (b)  shall be cited the customs value of commodity to  be imported which is shown in section 
(a) as conversed into US dollars. The conversion shall be effected at the exchange rate of currencies 
fixed (determined) in compliance with the legislation of the member state with whose c ustoms 
authority the declaration in respect of commodities  is to be filed effective as of the date of 
registration of the declaration for commodities, and in respect of the commodities to be imported 
that have been released prior to filing the declaration in respect of commodities, as of the date of 
registration of the application for release prior to filing the declaration in respect of commodities.  
The letter code of the US dollar in compliance with the classifier  of currencies and the exchange rate 
of the US dollar to the currency of a member state shall be shown in the CVD -2 in the form of a 
document made on a paper medium in the denom ination of section (b)  in the space "(rate of 
conversion_____________)" and in the CVD -2 in the form of an electronic document it shall be done 
in appropriate requisite elements of the CVD -2 structure. The cited space (the appropriate requisite 
elements of  the CVD -2 structure) shall not be completed in respect of the commodities to be 
imported that had been released prior to filing the declaration in respect of commodities  on the basis 
of several applications, if suc h applications were registered by a customs authority on various days. 
In respect of such commodities data on the letter code of the US dollar and the exchange rate of the 
US dollar with respect to the currency of a member state shall be shown in respect o f each 
commodity in section (b) in the CVD -2 in the form of a document made on a paper medium in a 
separate line below data on the customs value of commodity to be imported and in the CVD -2 in the 
form of an electronic document it shall be done in appropri ate requisite elements of the CVD -2 
structure. Data on the letter code of the US dollar and the exchange rate of the US dollar with respect 
to the currency of a member state shall be shown in the CVD -2 in the form of a document made on 
a paper medium as di vided by the separation sign "/" and in the CVD -2 in the form of an electronic 
document it shall be done in appropriate requisite elements of the CVD -2 structure.  
65. The column "*"  shall be completed in the following procedure . 
In the column  in the CVD -2 in the form of a document made on a paper medium shall be shown as 
divided by the separation sign "/" and in the CVD -2 in the form of an electronic document in 
appropriate requisite elements of the CVD-2 structure data on conversion of the values subject to 
showing in Columns 12  and 14 which are shown in commercial and other documents in foreign 
currency into the currency of the member state w ith whose customs authority the declaration in 
respect of commodities  is to be filed:  
- ordinal number of the commodity in the CVD-2 which the data are related to;  
- number of the column of the CVD-2 which the data are related to;  
- letter code of the foreign currency in compliance with the classifier of currencies;  
- amount in foreign currency;  
- exchange rate of foreign currency with respect to the currency of  a member state fixed 
(determined) in compliance with the legislation of the member state with whose customs 
authority the declaration in respect of commodities  is to be filed effective as of the date of 
registratio n of the declaration in respect of commodities and in respect of the commodities to 
be imported that had been released prior to filing the declaration in respect of commodities, 
as of the date of registration of the application for release prior to filing the declaration in 
respect of commodities.  
When completing the CVD-2 in the form of a document made on a paper medium, data related to 
various commodities to be imported or to various columns of the CVD -2 shall be shown in separ ate 
lines in respect of each commodity or each column.  G/VAL/N/1/RUS/4  
 
- 405 - 
 
  3. Procedure for Completing the CVD -2 in the Event of Estimating the Customs Value of 
Goods by Method 4 and Method 6 of Its Basis  
66. Column 11  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the price of the commodity unit at which the 
greatest aggregate quantity of commodities to be imported or of commodities which are identical to 
those to be imported or homogeneous with those to be imported is sold in the customs territory of 
the Union in the same condition in which they were imported into the customs territory of the Union 
to the persons that are not interconnected with the persons engaged in such sale in the customs 
territory of the Union.  
If neither commodities to be imported , nor those that are identical to commodities to be imported, 
nor those that are homogeneous to commodities to be imported are sold in the customs territory of 
the Union in the same condition in which they have been imported into the customs territory of t he 
Union, in the column  shall be cited in the currency of the member state with whose customs authority 
the declaration in respect of commodities  is to be filed the price of the commodit y unit at which the 
greatest aggregate quantity of commodities to be imported are sold after their processing 
(treatment) to the persons that are not interrelated with the persons from which they buy these 
commodities in the customs territory of the Union.  
67. Column 12  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the amount of remuneration to an agent (intermediary) 
normally paid or subject to payment, or of the markup to the price normally made for deriving profit 
and covering general outlays (commercial and administra tive outlays) at the rates normally made 
in connection with selling in the customs territory of the Union commodities of the same class or 
type. 
68. Column 13  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the amount of normal outlays on the carriage 
(transporta tion) and insurance, as well as of other outlays connected with such operations, that have 
been made in the customs territory of the Union.  
69. Column 14  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the amount of customs duties, taxes, fees and other taxes 
imposed in compliance with the legislation of member states which are subject to payment in 
connection with importation and/or sale of commodities in the territories of member states , including 
taxes and fees of subjects of member states, as well as local taxes and fees.  
70. Column 15  shall be completed in the following procedure.  
The column  shall be completed, if in Column 11 is cited the price of the unit of commodity after its 
processing (treatment).  
In the column shall be shown in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the value added as a result of processing (treating) 
commodities in a member state.  
71. Column 16  shall be completed in the following procedure.  
In the colum n shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the value estimated by way of adding the values shown in 
Columns 12 -15. G/VAL/N/1/RUS/4  
 
- 406 - 
 
  72. Column 17  shall be completed in the following procedure.  
In the column  shall be shown in measurement units for which the price cited in Column 11  is fixed 
the quantity of commodities to be imported specifying such measurement units directly after the 
cited value.  
73. Column 18  shall be completed in the following procedure.  
In section (a)  shall be  cited in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the customs value of commodities to be imported 
which is estimated by way of deduction  from the value shown in Column 11  of the value shown in 
Column 16 and by multiplying the obtained value by the value cited in Column 17 . 
In section (b)  shall be cited the customs value of commodity to be imported which is shown in section 
(a) conversed into the US dollars. The conversion shall be effected at the exchange rate fixed 
(determined) in compliance with the legislat ion of the member state with whose customs authority 
the declaration in respect of commodities  is to be filed which is effective as of the date of registration 
of the declaration in respect of commodities, and as re gards the commodities to be imported that 
had been released prior to the date of registration of the application for release, prior to filing the 
declaration in respect of the commodities.  
The letter code of the US dollar in compliance with the classifier  of currencies and the exchange rate 
of the US dollar with respect to the currency of a member state shall be cited in the CVD -2 in the 
form of a document made on a paper medium in the denomination of section (b)  in the space "rate 
of conversion__________)" and in the CVD -2 in the form of an electronic document it shall be done 
in appropriate requisite elements of the CVD -2 structure. The cited space (the appropriate requisite 
elements of  the CVD -2 structure) shall not be completed in respect of the commodities to be 
imported that had been released prior to filing the declaration in respect of commodities  on the basis 
of several applications, if suc h applications have been registered by a customs authority on various 
days. In respect of such commodities data on the letter code of the US dollar and the exchange rate 
of the US dollar with respect to the currency of a member state shall be shown in resp ect of each 
commodity in section (b) of the CVD -2 in the form of a document made on a paper medium in a 
separate line below data on the customs value of commodity to be imported and in the CVD -2 in the 
form of an electronic document it shall be done in app ropriate requisite elements of the CVD -2 
structure. Data on the letter code of the US dollar and the exchange rate of the US dollar with respect 
to the currency of a member state shall be cited in the CVD -2 in the form of a document made on a 
paper medium as divided by the separation sign "/" and in the CVD -2 in the form of an electronic 
document it shall be done in appropriate requisite elements of the CVD -2 structure.  
4. Procedure for Completing the CVD -2 in the Event of Estimation of the Customs Value 
of Commodities by Method 5 and Method 6 of Its Basis  
74. Column 11  shall be completed in the following procedure.  
In the column  shall be cited in the currency of the member state with whose customs au thority the 
declaration in respect of commodities  is to be filed the total amount of the outlays on the 
manufacture or acquisition of materials and of the production outlays, as well as on other operations 
connected  with the production of commodities to be imported.  
75. Column 12  shall be completed in the following procedure.  
In section (a)  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the total amount of the purchaser's outlays on tare, if such 
tare is regarded for custo ms purposes as the organic whole with commodities to be imported and of 
the outlays on packing, in particular the cost of packing materials and packing works.  
In section (b)  shall be cited in the currency of the member state wi th whose customs authority the 
declaration in respect of commodities  is to be filed the cost of project planning, development, 
engineering and design work, artistic design, styling, schemes and drawings made (render ed) in the 
customs territory of the Union and required for making commodities to be imported that have been 
directly or indirectly provided by the purchaser for use in connection with manufacture of G/VAL/N/1/RUS/4  
 
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  commodities to be imported, insofar as these commodities and services have been paid by the 
manufacturer.  
In section (c)  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be f iled the cost of the raw stuff, materials, parts, semi -finished 
products and other commodities of which commodities to be imported have been made (consist of).  
In section (d)  shall be shown in the currency of the member state w ith whose customs authority the 
declaration in respect of commodities  is to be filed the cost of the tools, stamps, forms and other 
similar commodities used in making commodities to be imported that have been direct ly or indirectly 
provided by the purchaser for use in connection with making commodities to be imported.  
In section (e)  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the cost of the materials spent on making commodities to 
be imported that have been directly or indirectly provided by the purchaser for use in connection 
with making commodities to be imported.  
In section (f)  shall be shown in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the cost of the project planning, development, 
engineering and design work, artistic design, styling, schemes and drawings made outside the 
customs territory of the Union and required for making commodities to be imported that have been 
directly or indirectly provided by the purchaser for use in connection with making commodities to be 
imported.  
In section (g)  shall be shown in the currency of the member state with whose customs authority the 
declaration in respect of com modities  is to be filed the amount of other outlays connected with 
making commodities to be imported that are not cited in sections (a) - (f). 
76. Column 13  shall be cited in the following procedure . 
In the column  shall be cited in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the amount of profit and of general outlays 
(commercial and administrative outlays).  
77. Column 14  shall be completed in the following procedure.  
In the column  shall be shown in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the amount of outlays on carriage (transportation) 
of commodities to be imported to the place of arr ival of such commodities in the customs territory 
of the Union or to another place specified by the Commission.  
In the denomination of Column 14  shall be cited the place of arrival of commodities to be imported 
in the customs territory of the Union or other place specified by the Commission the outlays on 
carriage (transportation) to which are added to the price actually paid or subject of payment  for 
commodities to be imported or, if the division of outlays on carriage (transportation) of commodities 
to be imported to the place of arrival of such commodities at the customs territory of the Union or 
to other place specified by the Commission and fr om the place of arrival or other place specified by 
the Commission is not proved by documents, the place of destination of commodities to be imported 
in the customs territory of the Union.  
78. Column 15  shall be completed in th e following procedure.  
In the column  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the amount of outlays on loading, unloading or transloading 
of commodities to be imported and on making other operations connected with their carriage 
(transportation) to the place of arrival in the customs territory of the Union or to other place specified 
by the Commission.  
79. Column 16  shall be completed in the following procedure.  G/VAL/N/1/RUS/4  
 
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  In the column  shall be cited in the currency of the member state with whose customs authority the 
declaration for commodities  is to be filed the amount of outlays on insurance in connection with the 
operations specified in Columns 14  and 15. 
80. Column 17  shall be c ompleted in the following procedure.  
In section (a)  shall be shown in the currency of the member state with whose customs authority the 
declaration in respect of commodities  is to be filed the customs value of commodities to be imported 
estimated by way of adding the values cited in Columns 11  and 13-16. 
In section (b)  shall be cited the cu stoms value of commodity to be imported which is shown in section 
(a) conversed into the US dollars. The conversion shall be effected at the exchange rate of currencies 
fixed (determined) in compliance with the legislation of t he member state with whose customs 
authority the declaration for commodities  is to be filed which is in effect as of the date of registration 
of the declaration in respect of commodities, and in respect of the commo dities to be imported that 
had been released prior to filing the declaration for commodities it shall be done on the date of 
registration of the application for release prior to filing the declaration in respect of commodities.  
The letter code of the US do llar in compliance with the classifier  of currencies and the exchange rate 
of the US dollar with respect to the currency of a member state shall be cited in the CVD -2 in the 
form of a document made on a paper mediu m in the denomination of section (b)  in the space "rate 
of conversion__________)" and in the CVD -2 in the form of an electronic document it shall be done 
in appropriate requisite elements of the CVD -2 structure. The cited space  (the appropriate requisite 
elements of the CVD -2 structure) shall not be completed in respect of the commodities to be 
imported that had been released prior to filing the declaration in respect of commodities  on the basis 
of several applications, if such applications have been registered by a customs authority on various 
days. In respect of such commodities data on the letter code of the US dollar and the exchange rate 
of the US dollar with respect to the currency o f a member state shall be shown in respect of each 
commodity in section (b) of the CVD -2 in the form of a document made on a paper medium in a 
separate line below data on the customs value of commodity to be imported and in the CVD -2 in the 
form of an elec tronic document it shall be done in appropriate requisite elements of the CVD -2 
structure. Data on the letter code of the US dollar and the exchange rate of the US dollar with respect 
to the currency of a member state shall be cited in the CVD -2 in the for m of a document made on a 
paper medium as divided by the separation sign "/" and in the CVD -2 in the form of an electronic 
document it shall be done in appropriate requisite elements of the CVD -2 structure.  
81. The column "*"  shall be completed in the following procedure.  
In the column  in the CVD -2 in the form of a document made on a paper medium shall be shown as 
divided by the separation sign "/", while in the CVD -2 in the form of an electronic doc ument in 
appropriate requisite elements of the CVD -2 structure, data on conversion of the values which are 
subject to showing in Columns 11 -16 that are cited in commercial and other documents in foreign 
currency into the curren cy of the member state with whose customs authority the declaration in 
respect of commodities  is to be filed:  
- ordinal number of the commodity in the CVD-2 which the data are related to;  
- number of the column of the CVD-2 which the data are related to;  
- letter code of foreign currency in compliance with the classifier  of currencies;  
- amount in foreign currency;  
- exchange rate of foreign currency with respect to the currency of a member states fixed 
(determined) in compliance of the legislation of the member state with whose customs 
authority the declaration in respect of co mmodities  is be filed which is effective as of the date 
of registration of the declaration in respect of commodities, while in respect of the commodities 
to be imported that had been released prior to filing the declaration in respect of commodities, 
as of the date of registration of the application for release prior to filing the declaration in 
respect of commodities.  
When completing the CVD-2 in the form of a document made on a paper medium, the data related 
to various commodit ies to be imported or to various columns of the CVD -2 shall be shown in separate 
lines in respect of each commodity or each column.  G/VAL/N/1/RUS/4  
 
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  5. Procedure for Competing the CVD -2 in the Event of Estimating the Customs Value of 
Commodities by Method 6 on the Basis of  Method 1  
82. Columns 11 -25 shall be completed in compliance with the procedure  for completing 
Columns  11-25 of the CVD -1 subject of the following specifics.  
In section (a) of Column 11  the following shall be shown:  
- if there is no agreement on purchase and sale of commodities - the value provided for (fixed) 
by the agreement in compliance with which commodities are imported into the customs 
territory of the Union or other basis for estimating the customs value of commodities to be 
imported specified in compliance with the Code; 
- in the event of non -application of Method 1  in compliance with Item 3 of Article 40  of the Code 
- the price actually paid or subject to payment for commodities to be imported;  
- in the event of failure to satisfy the conditions provided for by Item 1 of Article 39  of the Code 
- the basis for estimating the customs value of commodities to be imported which is 
determined in compliance with the Code.  
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Recommendation of the Collegium  
of the Eurasia n Economic Commission  
No. 20 of 15 November 2016  
Regulation on adding royalties and other similar payments for the use of intellectual 
property objects to the price actually paid or subject to payment for imported goods  
The Board of the Eurasian Economic Commission in order to develop common approaches to 
addressing the issue of adding licensed and other similar payments for the use of intellectual 
property objects to the customs value of goods imported into the customs territory of the Eurasian 
Economic U nion recommends that the member states of the Eurasian Economic Union from the date 
of publication of this Recommendation on the official website of the Eurasian Economic Union in the 
Internet be guided by the Provision on adding licensed and other similar  payments for the use of 
intellectual property objects to the price actually paid or payable for imported goods according to 
the annex.  
Chairman of the College  
Eurasian Economic Commission  
T. SARGSYAN  
Annex  
Regulation on adding royalties and other similar  payments for the use of intellectual 
property objects to the price actually paid or subject to payment for imported goods  
I. General provisions  
1. This Regulation is developed on the basis of Chapter 5 of the Customs Code of the Eurasian 
Economic Union (h ereinafter - the Code), the Agreement on the application of Article VII of the 
General Agreement on Tariffs and Trade of 1994, including its Interpretative Notes, as well as 
Comment 25.1 and Advisory Opinions of the Technical Committee on customs valuation  of the World 
Customs Organization.  
2. In accordance with subparagraph 7 of paragraph 1 of Article 40 of the Code, when determining 
the customs value of goods imported into the customs territory of the Eurasian Economic Union 
(hereinafter respectively the imported goods, Union), at the cost of a transaction with them (method 
1) to the price actually paid or payable for these goods are added licensed and other similar 
payments for the use of intellectual property objects, including royalties, payments for pa tents, 
trademarks, copyrights, which relate to the estimated (imported) goods and which directly or 
indirectly made or should make the buyer as a condition of sale of the evaluated (imported) goods 
for export to the customs territory of the Union, in an am ount not included in the price actually paid 
or payable for the goods.  
In determining the customs value of imported goods should not be added to the price actually paid 
or payable:  
- payments for the right of reproduction (duplication) of imported goods in  the customs territory 
of the Union;  
- payments for the right of distribution or resale of imported goods, if such payments are not a 
condition for the sale of imported goods for export to the customs territory of the Union.  
3. Legal relationship in the fi eld of intellectual property are governed by international treaties, 
international treaties and acts constituting the law of the Union, and the laws of the member states 
of the Union (hereinafter referred to as Member States).  
4. In this Provision as licen sed and other similar payments for the use of intellectual property objects 
any payments (including royalties, remuneration) for the use of the results of intellectual activity 
and equated to them means of individualization are considered, to which, in acc ordance with 
international treaties, international treaties  and acts constituting the law of the Union, and the laws 
of member states include works of science, literature and art, phonograms, inventions, utility G/VAL/N/1/RUS/4  
 
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  models, industrial designs, secrets of prod uction (know -how), trademarks, other objects of 
intellectual property (hereinafter - license fees).  
5. The obligation to pay licensed payments is part of the contractual relationship between the 
licensee and the right holder (licensor), which can be formal ized by a licensing contract (agreement), 
sublicensing contract (agreement), franchise agreement (franchise), commercial subconcession 
(subfranchising) or other type of contract (hereinafter - the license agreement).  
When concluding a licensing contract, t he right holder grants the licensee certain rights to use 
intellectual property object.  
This Regulation does not apply to cases of payment of remuneration under agreements on the 
alienation of the exclusive right to use objects of intellectual property.  
6. In international trade, license fees may be paid to both the seller of goods and to a third party 
who is not a seller of goods.  
When deciding on the inclusion of royalties in the customs value of the goods, it does not matter 
whether the holder of the rights is a person of a Member State or a foreign person.  
7. In order to verify the fulfilment  of the conditions stipulated in indent one of subparagraph 7 of 
paragraph 1 of Article 40 of the Code, and deciding whether license fees are to be added to the p rice 
actually paid or payable for imported goods, the terms of the license agreement and foreign trade 
agreement (contract) must be analysed , in accordance with which goods are sold for export to the 
customs territory of the Union, as well as other documen ts relating to the sale of goods and the 
payment of license fees.  
In the case when royalties are not included in the price actually paid or payable for imported goods 
and are paid separately from the invoice for payment of the estimated (imported) goods, w hen 
deciding whether to include royalties in the customs value of these goods, the following key factors 
should be taken into account:  
- whether royalties are related to the estimated (imported) goods;  
- whether the payment of royalties is a condition for the sale of the assessed (imported) goods.  
When analysing  these factors, it is necessary to take into account that the sale of estimated 
(imported) goods means their sale for export to the customs territory of the Union.  
8. When determining whether license  fees relate to the goods being estimated (imported), the key 
issue is not how the amount of license fees is calculated, but why they are paid and what exactly 
the buyer (licensee) receives in exchange for their payment.  
The most common situation where roy alties can be regarded as relating to the goods being valued 
(imported) is when the goods being valued (imported) contain an item of intellectual property and /or 
are produced using an item of intellectual property in respect of which the rights under the l icense 
contract are granted.  
In such and other situations, the decision on whether license fees relate to the goods being valued 
(imported) is made on the basis of studying and analysing  the question of which rights to use the 
intellectual property in que stion are granted to the licensee in accordance with the license agreement 
and how the rights granted are used by the licensee .  
9. In determining whether the payment of royalties is a condition for the sale of the goods being 
valued (imported), the main c riterion is that the buyer (licensee) does not have the opportunity to 
acquire the goods being valued (imported) without paying royalties.  
The absence of the possibility for the buyer (licensee) to acquire the estimated (imported) goods 
without paying roya lties is indicated by the presence in the foreign economic agreement (contract) 
according to which the goods are sold for export to the customs territory of the Union, indicating 
that the buyer should pay royalties as a condition of such sale. Such an indi cation is decisive in G/VAL/N/1/RUS/4  
 
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  determining whether license fees were paid as a condition for the sale of the estimated (imported) 
goods.  
The dependence of the sale of the estimated (imported) goods on the payment of royalties may also 
occur in cases where the forei gn economic agreement (contract), in accordance with which the goods 
are sold for export to the customs territory of the Union, does not contain a direct indication of the 
payment of royalties as conditions of such sale, especially when the right holder an d seller are 
different persons.  
In all cases, the decision on whether the payment of royalties is a condition for the sale of the goods 
being estimated (imported) should be made taking into account the analysis of all factors and 
circumstances surrounding the sale and importation of these goods.  The following factors may be 
considered as such factors:  
- presence in the foreign economic agreement (contract), in accordance with which the 
estimated (imported) goods are sold for export to the customs territory  of the Union, or in 
other documents related to the sale of such goods, provisions relating to the payment of 
royalties;  
- the presence in the license agreement of provisions relating to the sale of the estimated 
(imported) goods;  
- presence in the foreign  economic agreement (contract), in accordance with which the 
estimated (imported) goods are sold for export to the customs territory of the Union, and (or) 
in the license agreement provision on the possibility of termination of the foreign economic 
agreeme nt (contract) in case of non -payment by the licensee to the copyright holder 
payments;  
- the presence in the license agreement of a condition prohibiting the manufacturer (seller) to 
manufacture and /or sell to the buyer goods created using the copyright ho lder's intellectual 
property objects in the event of non -payment of the corresponding remuneration to the latter;  
- the presence in the license agreement of a condition allowing the right holder to control the 
production of goods or their sale by the manuf acturer (seller) to the buyer (selling goods for 
export to the customs territory of the Union) that would go beyond the scope of quality control.  
10. Examples containing the description of individual situations of granting rights to the use of 
specific obj ects of intellectual property by the right holder, analysis of conditions of license 
agreements granting the right to use objects of intellectual property, conditions of foreign economic 
agreements (contracts) according to which goods are sold for export t o the customs territory of the 
Union, as well as other factors, the influence of which is taken into account when making a decision 
on whether license fees are to be added to the price actually paid or payable for the imported goods 
are shown in the append ix. 
(In the examples considered, the names of the goods are given solely for ease of use. 
The conclusions contained in the examples about the inclusion or non -inclusion of royalties in the 
customs value of the goods may be applicable to any type of goods, provided that the factors and 
circumstances described in the example are consistent with the factors and circumstances of a 
particular situation.  
The examples given in the Appendix to this Regulation do not cover all possible situations that may 
arise in l aw enforcement practice. If any factors or circumstances of a particular situation do not 
correspond to those described in the example, it is necessary to analyse  the differences and their 
influence on the conclusions.)  
II.  License Fees for Use trademark  
11. In accordance with paragraph 11 of the Protocol on the Protection and Protection of Rights to 
Objects of Intellectual Property (Annex No. 26 to the Treaty on the Eurasian Economic Union of 
29 May 2014), the trademark is a designation protected in accor dance with the legislation of member 
states and international treaties, the members of which are Member States, and serving for the 
individualization of the goods of some participants in civilian traffic from the goods of other 
participants of civilian tra ffic. Verbal, pictorial, volumetric and other designations or their 
combinations can be registered as a trademark in accordance with the legislative acts of the member 
states.  G/VAL/N/1/RUS/4  
 
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  Examples describing the situations relating to license payments for the right to  use a trademark are 
given in Section I of the appendix to these Regulations.  
III.  License fees for the right  on reproduction (replication) of imported goods in the 
customs territory of the Union  
12. On the basis of sub -clause 7 of clause 1 of Article 40  of the Code, when determining the customs 
value of imported goods, the license fees for the right to reproduce (replicate) imported goods in 
the customs territory of the Union, even in cases where they are not added to the price actually paid 
or payable  license fees relate to imported goods and their payment is a condition for the sale of 
goods for export to the customs territory of the Union.  
13. For the purposes of this Provision, the term "reproduction (reproduction)" means not only 
copying imported go ods (for example, a sample of the product is imported, according to which a 
template is used to make exact copies of the imported product), but also a reproduction of an 
invention, work, concept or idea  embodied in imported goods.  
This also applies to ori ginals and copies of scientific works (for example, importing a new strain of 
bacteria that will be reproduced in the form required for vaccine production), originals of literary 
works (for example, importing a manuscript for printing a book), prototypes, that is, samples, 
models,  standards, etc. (for example, a sample of a new toy that will be reproduced in exact copies 
of a new toy) and animal and plant species (for example, a genetically modified insect that will be 
propagated to combat the spread of th e original species).  
14. Usually, in itself, the acquisition of goods that are objects of intellectual property or contain such 
objects, does not give the buyer the right to reproduce (duplicate). In most cases, such a right is 
transferred through the conc lusion of a license agreement.  
15. In order to decide whether paid payments are payments for the right of reproduction 
(duplication) of imported goods in the customs territory of the Union, the following should be 
analysed : 
- whether the imported goods con tain any idea or original work that is the subject of intellectual 
rights (for example, copyright, invention, know -how, selective achievement);  
- whether the reproduction (duplication) of an idea or original work is a protected right in 
accordance with the  legislation of a member state;  
- whether the terms of the foreign economic agreement (contract) or other agreement provide 
for the purchaser the right to reproduce (duplicate) the imported goods;  
- whether the holder of the protected right (the licensor) requires payment of remuneration for 
the transfer to the buyer of the right to reproduce (replicate).  
Positive answers to all of the above questions indicate the possibility that payments to be made 
relate to royalties for the right to reproduce (duplicate ) imported goods in the customs territory of 
the Union.  
Examples describing situations relating to license fees for the right to reproduce (duplicate) imported 
goods are given in Section II of the Appendix to these Regulations.  
IV.  License fees for the ri ght to use secrets  production (know -how)  
16. In accordance with paragraph 39 of the Protocol on the Protection and Protection of Rights to 
Objects of Intellectual Property (Annex No. 26 to the Treaty on the Eurasian Economic Union of 
29 May 2014), the secret of production (know -how) is information of any nature (production, 
technical, economic, organizational, etc.), including information on the results of intellectual activity 
in the scientific and technical sphere, as well as information on the ways o f carrying out professional 
activities that have a real or potential comm real value because they are unknown to third parties 
to whom third parties do not have free access on a legal basis and for whom the owner of such 
information has introduced a trade secret regime.  
17. When granting the right to use production secrets (know -how) in a license agreement it can be 
established that the production secret (know -how) is used, for example:  G/VAL/N/1/RUS/4  
 
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  a)  in the production of imported goods (including when the secret of p roduction (know -how) is 
incorporated (contained) in them);  
b)  in the manufacture of products, the performance of work, the provision of services using 
imported goods (ingredients, components, equipment, tools, etc.) in the customs territory of 
the Union;  
c)  when implementing organizational decisions within the framework of the licensee 's activities.  
18. If the production secret (know -how) is used in the production of imported goods or incorporated 
(contained) in them, license fees for the use of the produ ction secret (know -how) are included in 
the customs value of the imported goods, since in such cases the production secret (know -how) is 
part of the imported goods.  
19. If the secret of production (know -how) is related to the production of goods, the perfo rmance of 
work, the provision of services in the customs territory of the Union using imported goods 
(ingredients, components, equipment, tools, etc.), the decision to include royalties for using 
production secret (know -how) to the customs value of importe d goods is accepted on the basis of 
studying and analysing  the question of whether the conditions for using the production secret (know -
how) require the purchase and use of imported goods in production, in the performance of work, 
the provision of services . 
20. If the secret of production (know -how) is related to the implementation of organizational 
decisions in the framework of the licensee 's activities (for example, training of the licensee 's staff in 
the production of licensed products or the use of equi pment or machines, with technical support in 
the field of management, administration, marketing, sales, accounting and etc.), the decision to 
include license fees for the use of production secrets (know -how) in the customs value of imported 
goods is made o n the basis of studying and analysing  the issue of restrictions and the requirements 
established by the license agreement, or specific features or characteristics of imported (estimated) 
goods other than those stipulated by the terms of the license agreeme nt on the use of a trademark, 
commercial designation, brand name, by virtue of which the use of production secret (know -how) is 
possible using imported (estimated) goods.  
Examples describing situations relating to license payments for the right to use prod uction secrets 
(know -how) are given in Section III of the annex to these Regulations.  
EXAMPLES WITH DESCRIPTION OF SITUATIONS  
CONCERNING LICENSE PAYMENTS  
I. Examples describing situations relating to royalties for the use the trademark  
Example 1. The rightholder (hereinafter - the parent company) directly holds more than 50 % of the 
outstanding voting shares of the buyer of the goods (hereinafter - the organization) and the voting 
shares of the manufacturer of the goods (hereinafter - the manufacturer).  
The organization imports and sells clothing in the customs territory of the member states of the 
Eurasian Economic Union (hereinafter - Member States, the Union). The organization and the parent 
company entered into a license agreement, in accordance with  which the organization was granted 
the right to use the trademark owned by the parent company in connection with the importation and 
introduction into civilian circulation in the territory of one of the Member States of clothing with the 
applied trademark . According to the license agreement, the organization pays the parent company 
royalties in the amount of 1.5 percent of the amount of revenue received by the organization from 
the sale of clothing.  
Clothing with a trademark printed on it is purchased by a n organization from a foreign manufacturer. 
In the contract of sale concluded between the manufacturer and the organization, there are no 
obligations for the organization to pay royalties in favour  of the parent company.  
Since the organization has been gra nted the right to use the trademark in connection with the 
importation of clothing with the applied trademark, royalties for the use of the trademark apply to 
imported goods.  G/VAL/N/1/RUS/4  
 
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  License fees are a condition for the sale of goods, since the parent company, con trolling both the 
organization and the manufacturer, can set conditions for the sale of clothing by the manufacturer 
of the organization.  
The fact that there is no contract in writing between the manufacturer and the parent company does 
not cancel the orga nization 's obligation to make license payments in accordance with the 
requirements of the parent company established in the license agreement.  
Thus, royalties are related to imported goods, their payment is a condition for the sale of imported 
goods and, t herefore, such payments are subject to addition to the price actually paid or payable for 
imported goods.  
Example 2. An organization has entered into a license agreement with a foreign rightholder, 
according to which the organization pays license fees to t he rightholder for the right to use a 
trademark in connection with the importation and production of goods.  
License payments are calculated on the basis of a fixed percentage established in the license 
agreement of the amount of revenue received by the org anization from the sale of goods with a 
trademark in the territory of a Member State.  
In case of non -payment by the organization of license payments, the right holder has the right to 
terminate the license agreement.  
The organization and the right holder a re interrelated persons in the meaning established by 
Article  37 of the Customs Code of the Eurasian Economic Union (hereinafter - the Code).  
The rightholder  also concluded an agreement with a foreign manufacturer in order to grant him the 
right to produce goods with a trademark and sell them to organizations. Under this contract, the 
manufacturer is obliged to comply with the requirements for quality, design and technology 
established by the copyright holder. In the contract, in particular, it is stated that the manufacturer 
undertakes to produce and sell goods with a trademark exclusively to organizations or companies 
defined by the copyright holder.  
The manu facturer is not a related person in the meaning set forth in Article 37 of the Code, neither 
with the right holder, nor with the organization.  
The organization has entered into a sales contract with the manufacturer, according to which the 
manufacturer sel ls the organization goods with the trademark of the holder. In the contract of sale 
there is no requirement to pay royalties for the right to use the trademark. The price actually paid 
or payable by the organization to the manufacturer for the goods does n ot include royalties.  
Since the organization has been granted the right to use the trademark in connection with the 
importation and production of goods on which the trademark has been applied, and the organization 
imports such goods with the trademark appl ied, the license fees are related to the goods being 
imported.  
In this case, in accordance with the agreement between the manufacturer and the copyright holder, 
the latter controls the production of goods marked with a trademark, granting permission to 
manufacture licensed goods, determining which companies a manufacturer can sell goods, and 
providing samples and technologies directly to the manufacturer.  
Thus, the right holder, on the one hand, gives the organization the right to use the trademark in 
conne ction with the importation and production of goods in accordance with the provisions of the 
license agreement, and on the other hand, affects the transaction between the organization and the 
manufacturer and controls this transaction, determining which com panies may use the trademark 
and purchase goods marked with the trademark.  
The contract of sale between the manufacturer and the organization does not contain a condition 
about the need to pay royalties. However, the payment of royalties is a condition for  the sale of 
goods, since the organization will not be able to purchase them without making payment to the 
copyright holder. Failure by the organization to pay the license payments to the right holder will G/VAL/N/1/RUS/4  
 
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  entail not only the termination of the license agr eement, but also the withdrawal of the permission 
granted to the manufacturer to produce and sell goods with a trademark to the organization.  
Thus, in this case, license fees are related to imported goods, their payment is a condition for the 
sale of impor ted goods and, therefore, they must be added to the price actually paid or payable for 
imported goods.  
Example 3. The buyer purchases, under contracts of sale from two foreign manufacturers, 
polyethylene film for packaging products manufactured by the buye r in the territory of the Member 
State. In order to manufacture products, the buyer entered into a licensing agreement with the 
foreign right holder, providing for the purchaser the right to use production technology, as well as a 
trademark by placing it o n the products manufactured by the buyer.  
In accordance with the license agreement, the term "products" means mineral wool and /or products 
containing more than 30% mineral wool by weight. A polyethylene film for packaging products is 
manufactured on the bu yer's order with a trademark applied to it, which is one of the ways to place 
a trademark on licensed products. There are no special requirements for packaging into which 
products manufactured by the buyer may be packaged by the copyright holder. Thus, the  issue of 
product packaging and the material used for its packaging is decided at the discretion of the buyer, 
taking into account the requirements of technical regulation.  
The license agreement provides for the payment by the buyer of license payments in favour  of the 
copyright holder in the amount of 1.5 % of the amount of proceeds received by the buyer from the 
sale of manufactured products.  
The buyer and the right holder are interrelated persons in the meaning established by article 37 of 
the Code.  
Produ cers of the film are not related parties with either the buyer or the copyright holder. There 
were no license agreements for the use of the trademark between the producers of the film and the 
copyright holder. In accordance with the purchase and sale agree ments concluded between the 
buyer and manufacturers, the right to use the trademark to manufacturers is not granted. All the 
film with the trademark applied on it is supplied to the buyer.  
Thus, since the license agreement does not apply to the packaging o f products manufactured by the 
buyer on the territory of the Member State, and there are no requirements for packaging of products 
by the right holder, and packaging is decided at the discretion of the buyer, taking into account 
technical regulation requir ements, royalties do not apply to  the imported goods and shall not be 
included in the customs value of the imported polyethylene film.  
Example 4. The organization carries out activities for the installation of accessories for cars, as well 
as for the reta il sale of car accessories and spare parts. To carry out this activity, the organization 
purchases in third countries and imports automobile accessories into the territory of a Member State.  
The organization also concluded a licensing agreement with a fore ign rightholder, which is 
interrelated with the organization in the meaning established by Article 37 of the Code. According to 
the license agreement, the organization has been granted the following rights to use the trademark 
in the territory of a member state:  
- in connection with business activities (in the company name of the organization, in commercial 
designations, in the domain name in the information and telecommunication network 
"Internet", on letterheads, documents);  
- in connection with the impor t of licensed goods, the introduction of licensed goods into civilian 
circulation, their advertising and marketing.  
Under a license agreement for the right to use a trademark in connection with the business activity, 
an organization pays license fees (roya lties) in the form of a fixed amount of X million rubles per 
year. This amount is divided into 4 equal quarterly payments, which are included in the quarterly 
invoice for payment of royalties (royalties).  G/VAL/N/1/RUS/4  
 
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  For the right to use a trademark in connection with  the import of licensed goods, the introduction of 
licensed goods into civilian circulation, their advertising and marketing, the organization pays 
royalties in the amount of 3 % of the amount of proceeds received from the sale of licensed goods. 
The amount  of revenue received as a result of the sale of licensed goods is determined by the 
organization on a quarterly basis no later than the last day of the month following the reporting 
quarter.  On the basis of the revenue data obtained as a result of the sal e of licensed goods, the 
organization calculates the license payments (royalties) and sends it to the copyright holder, who 
quarterly invoices the organization.  
The quarterly invoices are always separately indicated a fixed amount in the amount of 1/4 of X  
million rubles and the amount of license payments (royalties), calculated based on the results of 
sales of licensed goods in the past quarter.  
In accordance with the license agreement, the licensed goods include the goods on which the 
trademark is applied  and which are acquired by the organization from foreign suppliers interrelated 
with it.  The supply contracts between the organization and the interconnected foreign suppliers in 
the meaning set forth in Article 37 of the Code do not contain references to  the license agreement 
concluded by the organization.  
In addition to the goods with the applied trademark, the organization also buys from foreign, both 
interconnected suppliers and independent suppliers, other similar goods to which the trademark is 
not affixed, that is, goods not related to licensed goods.  
Based on the above, it is possible to draw the following conclusions with respect to royalties paid for 
the right to use the trademark:  
- in connection with business activities:  
- since according to the  license contract, license fees are paid by the organization for the 
right to use the trademark in connection with business activities regardless of the 
acquisition and use of licensed goods, these license payments do not apply to licensed 
imported goods a nd therefore are not subject to inclusion in their customs value;  
- in connection with the import of licensed goods, the introduction of licensed goods into civilian 
circulation, their advertising and marketing:  
- since according to the license agreement, the licensed goods include goods with the 
trademark applied on them and the license fees are paid for the right related to the 
import of such goods, these license payments are related to the imported license goods. 
The license agreement and supply agreemen ts do not state that the payment of license 
payments is a condition for the sale of goods.   
However, under a licensing agreement, licensed goods are purchased from interconnected foreign 
suppliers. In this regard, it is necessary to take into account that  foreign suppliers are controlled by 
the copyright holder and carry out the production of licensed goods not only for the sale of the 
organization, but also for other buyers around the world. At the same time, the organization provided 
information to the c ustoms authority that the right holder can control which persons and under what 
conditions foreign suppliers sell the produced licensed goods. Thus, the right holder actually 
establishes the requirement to pay royalties as a condition for the sale of licen sed goods to an 
organization controlled by foreign suppliers.  
Consequently, such royalties are subject to inclusion in the customs value of imported licensed 
goods.  
Example 5. An importer carries out the processing and sale of coffee in the territory of a Member 
State. To carry out this activity, the importer has entered into a license agreement with a foreign 
company that owns the trademark "A" (hereinafter - the copyright holder).  
In accordance with the license agreement, the importer was granted the righ t to use the trademark 
"A" in connection with production, sale, sale in another form, advertising to stimulate the sale of 
finished products made from coffee raw materials (coffee beans) in the Member State.  G/VAL/N/1/RUS/4  
 
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  The importer and the right holder are not relate d persons in the meaning established by article 37 
of the Code.  
The rightholder has not established that for the production of finished products only coffee raw 
materials under the trademark "A" can be used, as well as restrictions on the purchase of coffe e raw 
materials from specific suppliers or other requirements for such raw materials. However, the license 
agreement stipulates that the importer is obliged to ensure that the quality of the finished goods 
produced by him, to which he will put the trademar k "A", which must not be lower than the quality 
of the respective products of the copyright holder. The rightholder will exercise proper control over 
the quality of the finished products produced by the importer with the "A" trademark applied to it, 
by che cking its samples.  Thus, the issue of purchasing coffee raw materials is decided at the 
discretion of the importer.  
The importer pays licensee to the rightholder, estimated at 4 percent of the proceeds from the sale 
of finished products, on which trademar k "A" is affixed. The rightholder has the right to demand 
from the importer for verification all accounting documents confirming the amount of revenue, 
including invoices and profit and loss statements in the form in which the said documents were filed 
with the tax authorities.  
The importer, at its own discretion, purchases coffee raw materials used for the production of 
finished products, both from the copyright holder (in this case, the coffee raw material is supplied 
in the package bearing the "A" tradem ark) and from independent suppliers (in this case, the coffee 
raw material is supplied in  packaging, without trademarks or with trademarks belonging to other 
rightholders).  
A number of technological operations, including roasting, adding various flavours  and other 
components, packaging in retail packaging, are carried out on the territory of a Member State with 
an imported coffee raw material. Elements of retail packaging, in particular banks, covers, labels 
used for packaging finished products, are purcha sed by the importer from suppliers in the territory 
of the Member State. On the retail packaging of finished products applied trademark "A".  
 In this example, the payment of license payments is made in relation to finished products with the 
applied tradema rk "A", made from coffee raw materials, and does not depend on the purchase and 
use of coffee raw materials with the applied trademark "A", since the choice of suppliers of coffee 
raw materials is carried out by the importer independently.  
Therefore, royal ties do not apply to imported coffee raw materials.  
The provisions of the license agreement that give the right holder the right to check samples refer 
to the quality control of the finished product being produced, and the right to check the importer 's 
accounting documentation to control the correctness of the calculation of the amount of royalties.  
The sale of coffee raw materials on which the trademarks are applied, is carried out regardless of 
the payment of royalties by the importer . Consequently, the p ayment of royalties is not a condition 
for the sale of raw coffee.  
Thus, in determining the customs value of imported coffee raw materials, license fees should not be 
added to the price actually paid or payable.  
Example 6. A company registered in a Member State imports the following goods to the territory of 
that State:  
- finished products for resale;  
- raw materials and components that are used:  
(i) for production;  
(ii) for warranty and after -sales service (repair) of sold products and finished products.  
In the manufacture of products, in addition to imported components, components produced in the 
territories of the Member States and acquired by the company from suppliers registered in the 
territories of these States are used.  G/VAL/N/1/RUS/4  
 
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  In order to obtain the right to manufacture products with the trademark "A" applied to it, the 
company entered into a licensing agreement with a foreign rightholder, which is interrelated with 
the company in the meaning established by Article 37 of the Code. According to the license 
agreement, the company is granted the right to use the trademark "A" by placing it on products 
manufactured in the territories of the Member States (including placing the trademark on its 
packaging) and when selling manufactured products in the territories of these states. The license 
agreement establishes a list of categories (types) of goods in respect of which the contract in 
question has been granted the right to use the trademark "A" (hereinafter - licensed products).  
The license agreement does not appl y to finished products purchased by the company and imported 
into the customs territory of the Union for resale, as well as raw materials and components imported 
by the company into the customs territory of the Union for the production of licensed products  and 
for warranty and post -warranty service (repairs) of the licensed products sold  and finished products.  
According to the license agreement, the company pays license payments (royalties) in the amount 
of 5 percent of the proceeds from the sale of licens ed products.  Proceeds from the sale of finished 
products, as well as raw materials and components for repair, imported by the company into the 
customs territory of the Union, are not included in the calculation of royalties.  
 The license agreement does no t contain references to supply contracts.  The right holder did not 
establish requirements for the selection by the company of producers and suppliers of raw materials 
and components, as well as requirements for such suppliers or for the production or sale  of raw 
materials and components used for the production of licensed products that would go beyond the 
quality control of licensed products. Thus, the question of the acquisition of raw materials and 
components is decided at the discretion of the company.  
For the production of licensed products, the company buys different types of raw materials and 
components from the following suppliers:  
- raw materials and components bearing the "A" trademark on them - from foreign suppliers 
that are interconnected with t he company in the meaning established by Article 37 of the 
Code;  
- raw materials and components with other trademarks from independent foreign suppliers. At 
the same time, the same types of raw materials and components can be purchased, as well 
as those pu rchased from interconnected suppliers with trademark "A" applied on them. Thus, 
the company uses two types of engines in the production of licensed products: some are made 
by suppliers interconnected with the company, and others are made by independent per sons;  
- raw materials and components that do not contain any trademarks - from independent foreign 
suppliers and suppliers registered in the territories of the Member States.  
The company has not entered into licensing agreements for the use of other tradem arks placed on 
imported raw materials and components.  
The supply contracts concluded by the company contain no references to the license contract, 
provisions that would restrict the company's rights to continue using or disposing of the purchased 
raw mater ials and components, as well as provisions for termination of such supply contracts if the 
company does not pay royalties to the copyright holder.  Some types of raw materials and 
components with the trademark "A" are used by the company both for the produc tion of licensed 
products in the territory of a Member State, and for the subsequent repair of such products, as well 
as finished products imported by the company. At the same time, at the time of the purchase of raw 
materials and components, the company d oes not have information about what proportion will be 
used for the production of licensed products by the company, and what proportion will be used for 
repairs. The price of purchasing raw materials and components from foreign suppliers does not 
depend on  whether the company uses imported raw materials and components for the production 
of licensed products or for repairs. After importing a specific batch of raw materials and components, 
the company, depending on current needs, determines whether they will be fully used for the 
production of licensed products or some part will be sold for repairs. In the latter case, one part of 
the raw materials and components imported in one consignment and purchased at the same price 
is used for the production of licensed  products, and the other part of the same raw materials and 
components is resold for repair.  G/VAL/N/1/RUS/4  
 
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  Repairs are made either at the production sites of the company itself, or by partners, technical 
services  In the second case, the imported raw materials and compo nents are sold to partners under 
the relevant supply contracts.  
In this example, the payment of license payments is made in respect of licensed products made 
from imported raw materials and components. At the same time, there are no requirements for the 
use of raw materials and components with the "A" trademark in the manufacture or subsequent 
repair of licensed products by the right holder.  
In connection with the above, despite the fact that the trademark "A" is applied to some raw 
materials and components  imported into the customs territory of the Union, the license fees paid by 
the company do not apply to imported goods.  
In addition, the price of purchasing raw materials and components with the "A" trademark from 
foreign suppliers does not depend on wheth er the company will use the imported goods for the 
production of licensed products or for repair. In respect of raw materials and components that the 
company sold for repair, the license fees are not paid, therefore, the company has the right to 
purchase r aw materials and components with the trademark "A", regardless of the payment of 
license fees.  
Thus, the payment of royalties is not a condition for the sale of raw materials and components with 
the trademark "A". Accordingly, royalties are not subject to inclusion in the customs value of 
imported raw materials and components containing the trademark "A".  
Example 7. A company registered in a Member State manufactures products under the trademarks 
"A" and "B" in the territory of that state.  
The company has e ntered into a licensing agreement with a foreign rightholder on granting the 
company the right to use trademarks "A" and "B" in the manufacture and sale of products in 
accordance with the conditions set forth in this license agreement.  
For the use of trade marks "A" and "B", the company pays licensee to the rightholder, calculated as 
a fixed percentage of the proceeds from the sale of finished products under the trademarks "A" and 
"B". 
In accordance with the license agreement, the condition for granting the right to manufacture 
products under the trademarks "A" and "B" is that the company uses only the raw materials specified 
by the copyright holder and supplied by the copyright holder or suppliers interrelated with the 
copyright holder in the meaning set for th in Article 37 of the Code, or independent suppliers at prices 
agreed by the company and the copyright holder.  
In addition, the terms of the license agreement stipulate that the company must use raw materials 
supplied by either the copyright holder or su ppliers, previously approved by the copyright holder in 
writing, exclusively for manufacturing products under the trademarks "A" and "B" and should not 
sell or supply this raw material. Third parties, and also to use this raw material for the production of  
other products under other trademarks.  
All contracts for the supply of raw materials, including supply contracts with independent suppliers, 
contain provisions that the raw materials are supplied exclusively for production under the 
trademarks "A" and "B"  according to the license agreement and the company will not use the 
imported raw materials for the production of other goods  and also sell or supply this raw material 
to third parties.  
Taking into account the provisions of the license agreement, which es tablishes the conditions under 
which the company is granted the right to manufacture and sell products under the trademarks "A" 
and "B", as well as the relationship between the supply contracts and the license agreement, we can 
conclude that royalties are evaluated (imported) goods (raw materials) and their payment is a 
condition for the sale of these goods (raw materials) and, accordingly, license fees are subject to 
inclusion in the customs value of the estimated (imported) goods (raw materials).  G/VAL/N/1/RUS/4  
 
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  Example 8. An organization entered into a license agreement with a foreign right holder, according 
to which a foreign right holder grants an organization the right to use a trademark by placing it on 
sports bags, subject to the payment of license fees.  
The right h older has not established the requirements for sports bags, on which the trademark is 
applied, as well as to their manufacturers. The choice of manufacturers is carried out by the 
organization itself.  
The organization and the right holder are interrelated persons in the meaning set forth in Article 37 
of the Code.  
The trademark is placed on sports bags that the organization purchases from foreign manufacturers.  
The organization and foreign manufacturers are not interconnected persons in the meaning 
establis hed by Article 37 of the Code.  
The organization provides labels containing trademarks to foreign manufacturers, which are placed 
on sports bags before being imported into the customs territory of the Union.  
Since the organization has been granted the right  to use the trademark by placing it on sports bags 
and the organization imports sports bags on which the manufacturer has placed a trademark on the 
organization 's order, license fees are related to imported goods.  
Since the right holder has not established  requirements for sports bags and their manufacturers and 
such bags are purchased at the option of the organization from manufacturers who are not 
interconnected persons or with the organization or the right holder, the payment of royalties is not 
a condit ion for the sale of goods for export to the customs territory of the Union.  
Therefore, royalties are not added to the price actually paid or payable.  
Separately, in this case, when determining the customs value of imported sports bags, the question 
of a po ssible additional charge to the price actually paid or payable should be considered in 
accordance with subparagraph 2 of paragraph 1 of Article 40 of the Code in connection with the 
provision of labels to manufacturers.  
Example 9. A buyer enters into a lic ense agreement with the owner of a trademark, according to 
which the buyer undertakes to pay the right holder a fixed amount of license fees for each pair of 
shoes containing the trademark and imported into the customs territory of the Union.  
The buyer ent ered into a contract with a foreign manufacturer providing for the purchase of shoes 
manufactured by the manufacturer with the application of a trademark and in compliance with the 
requirements of the copyright holder for the design and design of the trade mark expressed in 
sketches, drawings, drawings. The manufacturer does not have a license agreement with the 
copyright holder. The contract of sale between the buyer and the manufacturer does not contain 
provisions relating to the payment of royalties. The manufacturer, buyer and right holder are not 
related parties in the meaning set forth in Article 37 of the Code.  
The right holder has not established the requirements for the shoes on which the trademark is 
applied, as well as to its manufacturers. The cho ice of the manufacturer was carried out by the buyer 
independently.  
Since according to the license contract, license fees are paid for each pair of shoes with a trademark 
imported into the customs territory of the Union and the trademark is applied by the manufacturer 
in the manufacture of these goods in accordance with the contract concluded with the buyer, such 
license fees are attributed to the shoes imported by the buyer.  
Due to the fact that the right holder does not control the manufacture of shoes by  the manufacturer 
and its sale to the buyer, either within the framework of the contractual or in any other legal 
relations, the payment of royalties is not a condition for the sale of these goods. Therefore, royalties 
in this case cannot be added to the p rice actually paid or payable.  G/VAL/N/1/RUS/4  
 
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  Separately, in this case, when determining the customs value of imported footwear, the question of 
a possible additional charge to the price actually paid or payable should be considered in accordance 
with subparagraph 2 of p aragraph 1 of Article 40 of the Code in relation to sketches, drawings, 
drawings provided by the buyer to the manufacturer.  
Example 10. An importer conducts cigarette production and innovative tobacco -containing products 
(hereinafter referred to as finishe d products) on the territory of a Member State, and also imports 
into the Union customs territory certain types of cigarettes and innovative tobacco -containing 
products, which are products from heated tobacco (heated tobacco sticks (hereinafter - sticks) ). 
For the implementation of this activity, the importer has entered into a license agreement with a 
foreign company that owns certain trademarks (hereinafter respectively the right holder, 
trademarks).  
In accordance with the license agreement, the importer has been granted the right to manufacture 
finished products with the application of trademarks on it, as well as the use of trademarks in 
connection with the importation of cigarettes and sticks with applied trademarks. The importer and 
the right holder ar e interrelated persons in the meaning set forth in Article 37 of the Code.  
According to the license agreement, the importer pays the rightholder for the right to manufacture 
finished products with the application of trademarks license payments in the amoun t of X percent of 
the proceeds received from the sale of finished products in the customs territory of the Union.  
Regarding imported cigarettes and sticks with trademark terms laid down in the license agreement, 
it is stipulated that for the right to impor t such cigarettes and sticks into the customs territory of the 
Union, the importer pays license holder license fees in the amount of Y percent of the proceeds from 
the sale of cigarettes and sticks in the customs territory of the Union  .  
With regard to im ported cigarettes and sticks, the terms of the license agreement stipulate that the 
importer purchases such cigarettes and sticks from foreign manufacturers who are interconnected 
with the importer and holder of rights by persons in the sense established b y article 37 of the Code.  
Such manufacturers are actually controlled by the copyright holder, since they ensure the supply of 
cigarettes and sticks to persons defined by the copyright holder.  
For the production of finished products, the importer, at his o wn discretion, selects foreign suppliers 
for the purchase of ingredients (components), namely, raw tobacco for cigarettes, heated tobacco 
for the production of innovative tobacco -containing products (hereinafter referred to as raw 
materials), as well as fo r the manufacture and delivery of edging paper, etiquette (for packing 
cigarettes in packs and blocks), packaging containers (corrugated boxes) (hereinafter referred to as 
accompanying components). Foreign suppliers of raw materials and related components are both 
interconnected and unrelated to the importer and holder of rights by persons in the meaning 
established by Article 37 of the Code.  
Raw materials are delivered in packaging containers (corrugated boxes), which can be marked for 
identification purpo ses, including the indication of trademarks. On rim paper, etiquette and packing 
container (gofrokoroba) for cigarettes applied trademarks.  
Supply agreements with foreign suppliers of raw materials and related components do not contain 
references to the li cense agreement on granting the right to use trademarks entered into by the 
importer with the copyright holder, nor any conditions on the importer's obligation to pay royalties 
to any person for the use of trademarks.  
The Rightholder does not control the s upply of raw materials and related components, including the 
prices at which they are purchased. The rightholder also did not establish (including according to the 
terms of the license agreement) that only raw materials and related components of specific s uppliers 
can be used for the production of finished products. However, the license agreement stipulates that 
the importer is obliged to ensure compliance with the quality of the produced and sold finished 
products on which the trademarks are applied, with the quality requirements established by the 
copyright holder. The right holder shall control the quality of finished products with trademarks 
applied by periodically checking samples of finished products made by the importer.  G/VAL/N/1/RUS/4  
 
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  Based on the above, it is poss ible to draw the following conclusions with regard to royalties paid for 
the right to use trademarks:  
1. In connection with the production of finished products with application  on her trademarks  
royalties are paid for finished products with trademarks applied, made of raw materials and 
related components, the acquisition of which is carried out at the discretion of the importer.  
Therefore, royalties do not apply to imported raw materials and related components.  
Due to the fact that the provisions of th e license contract that give the right holder the right 
to check the samples are related to the quality control of finished products and the choice of 
suppliers is carried out by the importer independently, the raw materials and related 
components are supp lied regardless of the importer's payment of license fees. Consequently, 
the payment of royalties is not a condition for the sale of imported raw materials and related 
components for export to the customs territory of the Union.  
Thus, such royalties are no t subject to inclusion in the customs value of imported raw materials 
and related components . 
2. In connection with the importation of cigarettes and sticks with applied  trademarks : 
since the importer imports cigarettes and sticks with trademarks and royal ties are paid for the 
right to import such goods, these royalties are related to imported cigarettes and sticks.  
Supply contracts concluded by the importer with foreign manufacturers do not contain any 
conditions related to the payment of royalties. Howeve r, foreign manufacturers sell cigarettes 
and sticks to persons specified by the copyright holder. Consequently, the payment of royalties 
is a condition for the sale by foreign manufacturers of imported cigarettes and sticks for export 
to the customs territ ory of the Union.  
Thus, such royalties are subject to inclusion in the customs value of imported cigarettes and 
sticks.  
II.  Examples describing situations related to royalties for reproduction rights  
(replication) of imported goods  
Example 1. On the basis  of a contract of sale, an organization registered in the territory of a Member 
State acquires and imports into the customs territory of the Union reproductive seeds of plant A 
(hereinafter referred to as mother seeds).  
Plant variety A is registered in the  state register of protected breeding achievements of a member 
state.  
A license agreement was concluded between the seller and the organization, in accordance with 
which the seller (rightholder) granted the organization (licensee) the right to reproduce a breeding 
achievement, including:  
- import of maternal seeds solely for the purpose of subsequent reproduction;  
- bringing to sowing condition maternal seeds for subsequent reproduction;  
- direct reproduction of maternal seeds to obtain hybrid seeds of plan ts of variety A;  
- the implementation of hybrid seeds of plant variety A, derived from mother seeds, in the 
Member State.  
According to the license agreement for the right to reproduce a breeding achievement, the 
organization pays the seller license payment s in the amount of X euro from each ton of realized 
hybrid seeds.  
The license agreement also establishes that the organization is obliged to keep records of the mother 
seeds with the provision of the appropriate reporting to the licensor and does not have the right to 
carry out actions with the mother seeds different from those provided by the license agreement.  G/VAL/N/1/RUS/4  
 
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  Thus, the maternal seeds are imported by the organization solely for the purpose of reproduction 
and cannot be sold to third parties.  
In case of n on-payment by the organization of license payments to the right holder, the license 
agreement provides for the termination of the contract of sale and the requirement for the 
destruction of the mother seeds.  
Since plant variety A is registered in the state  register of protected breeding achievements of a 
Member State, maternal seeds of plants of this variety are subject to intellectual rights and legal 
protection is provided for their use, including performing seed actions such as reproduction, in 
accordanc e with state law member.  
Considering the above, as well as the terms of the license contract providing for granting the 
organization the right to reproduce maternal seeds and the obligation to pay royalties, the license 
fees under consideration are payment s for the right to reproduce (replicate) imported goods in the 
customs territory of the Union.  
Thus, despite the fact that the license fees paid by the organization in accordance with the license 
agreement relate to the imported goods and their payment is a condition for the sale of goods for 
export to the customs territory of the Union, on the basis of subparagraph 7 of paragraph 1 of 
Article  40 of the Code when determining the customs value Imported mother seed royalties should 
not be added to the price a ctually paid or payable.  
III.  Examples describing situations related to  royalties for the right to use production 
secrets (know -how)  
Example 1. Under a license agreement, the importer has been granted the right to use the secret of 
production (know -how), which is concluded in the technology of drilling and other types of work 
related to the extraction of hydrocarbons, significantly increasing their efficiency and productivity.  
To use this technology does not require the use of any specially designed equip ment.  
For the use of know -how, the importer is obliged to pay the licensee a license fee in the amount of 
3% of the revenue received as remuneration for the importer's work using the licensed technology 
ordered by third parties.  
The right holder and the importer are interrelated persons in the meaning set forth in Article 37 of 
the Code.  
The importer purchases and imports into the customs territory of the Union equipment, tools and 
consumables (hereinafter referred to as goods for drilling operations) und er contracts concluded 
with various foreign sellers (both interconnected and unrelated to the importer as defined in 
Article  37 of the Code).  
Part of the goods for drilling operations is resold by the importer to third parties and is not used in 
the activi ties of the importer in the work. Another part of the imported goods for drilling operations 
is used by the importer in carrying out work related to the extraction of hydrocarbons, on the orders 
of third parties. In the case of work performed by the import er without the use of licensed 
technology, the remuneration received by the importer is not taken into account when calculating 
the amount of royalties. In the case of the use of know -how, the amount of remuneration of the 
importer is greater than when per forming the above works without using licensed technology.  
Despite the fact that imported goods for drilling operations are used when applying the licensed 
technology, license fees do not apply to them, since drilling products are not equipment specificall y 
designed for the implementation of this technology, and the license agreement does not set any 
restrictions and  Requirements by virtue of which the use of know -how is possible with the use of 
exclusively valued goods for drilling operations. Payment of royalties is not a condition for the sale 
of goods for drilling operations for their export to the customs territory of the Union, since foreign 
sellers sell such goods regardless of the importer's payment of royalties to the licensor. This 
conclusion is a lso confirmed by the fact that imported goods for drilling operations can be used by 
the importer when performing work without the use of know -how or resold, while the license G/VAL/N/1/RUS/4  
 
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  agreement provides for payment of license fees only for the performance of work by the importer 
using the licensed technology.  
Thus, in the considered case, license fees for the use of know -how are not subject to inclusion in the 
customs value of imported goods for drilling operations.  
Example 2. The buyer received on the basis of a l icense agreement the right to use the technological 
process (know -how) for the production of certain products and is obliged to pay the license holder 
a license payment calculated on the basis of the quantity of products produced using this process.  
The bu yer also entered into an agreement with a foreign manufacturer for the supply of a machine 
specifically designed to carry out the process (know -how). The manufacture of this machine is 
carried out by a foreign manufacturer in accordance with the project do cumentation made in the 
customs territory of the Union and provided by the buyer. The sale of a car by a foreign manufacturer 
to a buyer does not depend on the payment of royalties to the copyright holder.  
The foreign manufacturer is not a related person i n the meaning set forth in Article 37 of the Code, 
neither with the right holder, nor with the buyer.  Although the payment of the license payment in 
question is related to the production process carried out on this machine, and this is the only way 
to use this machine, in this case the license fee is not part of the customs value of the machine, 
since its payment is not a condition of selling the machine for export to the customs territory of the 
Union.  
Example 3. The buyer and the seller entered into a con tract for the supply of metal -rolling 
equipment. Rolling equipment contains technology that ensures the production of products using a 
technological process (know -how).  
According to the contract between the buyer and the seller, in addition to the price of  the equipment, 
the buyer must pay the seller a fixed amount of X million conventional units as a royalty for the right 
to use the process (know -how). After paying for the equipment and paying the license fee, the seller 
transfers the full amount of the li cense fee to the licensor.  
In this case, the license fee is paid for the right to use the technological process (know -how) during 
the operation of metal -rolling equipment, which allows to perform the specified technological 
process. Equipment purchased spe cifically for this process.  
Since the license fee for the right to use the technological process (know -how) is associated with 
imported equipment containing technology that ensures production using the technological process 
(know -how), and the payment of t he license payment is a condition for the sale of the equipment, 
this royalty must be added to  the price actually paid or payable for the imported metal -rolling 
equipment.  
  G/VAL/N/1/RUS/4  
 
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  APPROVED  
by Decision of the Collegium  
of the Eurasian Economic Commission  
No. 103 of 19 June 2018  
Procedure for  a deferred determination of the customs value of goods  
I. General provisions  
1. This procedure determines cases of deferred determination of the customs value of goods, 
features of application of the method on the val ue of a transaction with imported goods (method 1) 
when using deferred determination of the customs value of goods, features of declaring the 
preliminary customs value of goods, order and deadlines for declaring the exact customs value of 
goods, features o f customs control of the customs value of goods.  
2. When using the deferred definition of the customs value of goods, following is declared:  
a)  at the customs declaration of goods – the preliminary customs value of goods;  
b)  after the release of goods – the exact customs value of goods.  
3. It is allowed to postpone the determination of the exact customs value of goods subject to the 
conditions stipulated by paragraph 1 of Article 39 of the Customs Code of the Eurasian Economic 
Union (hereinafter - the Cod e), in the following cases:  
a)  if the imported goods that are traded on international commodity exchanges are placed under 
the customs procedure of release for domestic consumption and in accordance with the terms 
of the foreign economic agreement (contra ct) according to which the goods are sold for export 
to the customs territory of the Eurasian Economic Union, there is no fixed  the price payable 
for these goods, but at the same time the dependence of the price of goods from exchange 
prices (stock quotat ions, stock indexes) and agreed by the parties of foreign economic 
agreement (contract) procedure (algorithm, formula) for calculating the price of goods at 
exchange prices (stock quotes, stock market indices) for a specific date set in this contract 
after the date of registration of the goods declaration are established;  
b)  if the imported goods are placed under the customs procedure of release for domestic 
consumption and by the terms of the contract, which should determine the value of the 
transaction w ith the imported goods (for example, license agreement, agreement on the 
transfer of copyrights, etc.), there is no fixed amounts of licensing  and other similar payments 
for the use of intellectual property (including payments for patents, trademarks, cop yrights) 
that relate to imported goods and which are directly or indirectly to be paid by the buyer as a 
condition for the sale of imported goods, but the contract establishes the procedure for their 
calculation on the basis of information unknown on the d ate of registration of the goods 
declaration;  
c)  if the terms of the contract, by which the value of the transaction with the imported goods are 
to be determined, stipulate that part of the income (revenue) received as a result of 
subsequent sale, otherwi se disposal or use of the imported goods is directly or indirectly due 
to the seller, and the procedure for calculating such part of the income (revenue) on the basis 
of information unknown on the day of registration of the goods declaration.  
4. Definition  and declaration of the exact customs value of goods may be postponed for a period 
during which, in accordance with the terms of the contract specified respectively in subparagraph 
"a", "b" or "c" of paragraph 3 of this Procedure (hereinafter contract), documented information for 
determination and declaration of the exact customs value of goods must be obtained. At the same 
time, the term for determining and declaring the exact customs value of goo ds may not exceed 15 
months from the date of registration of the goods declaration.  
  G/VAL/N/1/RUS/4  
 
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  II.  Features of the method on the value of the transaction  with imported goods  
(method 1) when using  deferred determination of the customs value of goods  
5. The prelimi nary customs value of goods in accordance with Article 39 of the Code is determined 
by: 
a)  in the case specified in subparagraph "a" of paragraph 3 of this Procedure - based on exchange 
prices (stock quotations, stock indexes) on the date closest to the d ate of registration of the 
goods declaration, according to the order (algorithm, formula) calculation, established by the 
contract;  
b)  in the cases specified in subparagraphs "b" and "c" of paragraph 3 of this Procedure - on the 
basis of indicators reflec ting the planned volume of import of goods, sale of goods, other use 
of goods, or other planned indicators specified in business plans, planned price calculations, 
price lists, catalogs and other similar documents, or in the absence of such indicators on t he 
basis of accounting data for a certain previous period (month, quarter, year). In this case, the 
calculation of the value of additional charges is carried out on the basis of the procedure of 
calculation established by the contract. To calculate the amo unt of additional charges to the 
price actually paid or payable for imported goods, the values of the available indicators are 
used, corresponding to the maximum possible value of such additional charges.  
6. The exact customs value of goods is determined b y: 
a)  in the case specified in subparagraph "a" of paragraph 3 of this Procedure, based on the price 
actually paid or payable for the imported goods, which is calculated on the basis of exchange 
prices (exchange quotations, exchange indices) as of the dat e specified in the contract;  
b)  in the cases specified in sub -clauses "b" and "c" of clause 3 of this Procedure - on the basis of 
the actual volume of import of goods, sale of goods, other indicators determined on the basis 
of accounting data in the manner prescribed by the contract.  
7. The information used to calculate the preliminary  and exact customs value of the goods must be 
documented.  
III.  Declaration of preliminary and exact customs value of goods  
8. Information on the preliminary customs value of goods shall be declared taking into account the 
following features.  
The prelimina ry customs value of goods, determined in accordance with paragraph 5 of this 
Procedure, shall be declared in the customs value declaration, drawn up in the form of DTS -1 in 
accordance with the Decision of the Commission of the Customs Union dated 20 Septem ber 2010 
No. 376 (hereinafter - DTS-1), and in the goods declaration.  
In the "Additional data " column of DTS -1, the declarant shall indicate the deadline for the declaration 
of the exact customs value of goods, determined in accordance with paragraph 4 of this Procedure.  
The first subsection of column 43 of the goods declaration indicates the code for deferring the 
customs value of goods in accordance with the classifier of methods for determining the customs 
value, approved by Decision of the Commission of  the Customs Union of 20 September 2010 
No. 378. 
The indication by the declarant in the first subsection of column 43 of the declaration for goods of 
the code of deferred determination of the customs value of goods is a declaration by the declarant 
about t he use of deferred determination of the customs value of goods.  
To confirm the declared preliminary customs value of goods, the declarant shall submit documents 
on the basis of which a preliminary customs value of goods is determined, including documents on 
the basis of which the calculations were made taking into acco unt the provisions of paragraph 5 of 
this Procedure. These documents may not be submitted to the customs body of a member state of 
the Eurasian Economic Union (hereinafter respectively the customs body, member state), if such G/VAL/N/1/RUS/4  
 
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  documents were previously subm itted to this customs body or if information about such documents 
and (or) information from them can be obtained the customs authority from the information systems 
of the customs authorities, as well as from the information systems of the state bodies 
(organizations) of the member states in the framework of the information interaction of customs 
authorities and state bodies (organizations) of member states.  
9. Prior to the expiration of the period established in accordance with paragraph 14 of this Procedur e, 
the declarant shall declare the exact customs value of goods. At the same time, DTS -1 is submitted 
to the customs authority with the calculation of the exact customs value of goods, the adjustment 
of the goods declaration, as well as the documents used to calculate the exact customs value of 
goods.  Documents previously submitted by the declarant to the customs authority when declaring 
the preliminary customs value of goods are not resubmitted.  
IV.  Features of customs control of the preliminary customs value of goods  
10. When conducting customs control of the preliminary customs value of goods, the customs 
authority checks:  
a)  compliance with the conditions stipulated by paragraph 1 of Article 39 of the Code;  
b)  compliance of the terms of the contract with the conditions stipulated by paragraph 3 of this 
Procedure;  
c)  the validity of the determination of the preliminary customs value of goods, including the 
validity of its determination in accordance with paragraph 5 of this Procedure, and its 
document ed confirmation.  
11. The preliminary customs value of goods is considered as the customs value of goods declared 
by method 1 without applying a deferred determination of the customs value of goods, if, when 
carrying out customs control of the preliminary c ustoms value of goods the customs body identified 
that 
a)  the conditions stipulated by paragraph 1 of Article 39 of the Code are not met;  
b)  the terms of the contract do not comply with the conditions stipulated by paragraph 3 of this 
Procedure;  
c)  the documents provided for in subparagraph six of paragraph 8 of this Procedure have not 
been submitted;  
d)  there are signs of an inaccurate determination of the customs value of the goods (except for 
cases when the lack of accurate information is the cause of the deferred determination of the 
customs value of the goods).  
12. If there are grounds specified in paragraph 11 of this Procedure, the customs control of the 
customs value of goods is carried out in accordance with the Code and the Regulations on the 
particulars of customs control of the customs value of goods imported into the customs territory of 
the Eurasian Economic Union, approved by the Decision of the Board of the Eurasian Economic 
Commission 27 March 2018 N o. 42. 
13. If during customs control o f the preliminary customs value of goods, the customs body finds out 
that inaccurate information on the preliminary customs value of goods is declared, including non -
compliance with the provisions of paragraph 5 of this Procedure, the information on the pr eliminary 
customs value of goods declaring in the goods declaration must be changed (supplemented) by the 
declarant at the request of the customs authority in accordance with the Procedure for amending 
(supplementing) the information declared in the goods declaration, approved by the Decision of the 
Board of the Eurasian Economic Commission of 10 December 2013 N o. 289. 
If, when making changes (additions) to the information on the preliminary customs value of goods 
declared in the goods declaration, the cust oms value of goods is determined by applying the methods 
for determining the customs value of goods established by Articles 41 - 45 of the Code (methods 2 
- 6), the deferred determination of customs value of goods does not apply.  
If, when making changes (a dditions) to the information on the preliminary customs value of goods 
declared in the goods declaration, the customs value of goods is determined by applying method 1, G/VAL/N/1/RUS/4  
 
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  the preliminary customs value of goods is a preliminary customs value of goods determin ed by such 
changes (additions).  
14. Subject to the requirements established by paragraphs 3 –5, 7 and 8 of this Procedure, and if 
there are no grounds for not applying the deferred determination of the customs value of goods 
specified in paragraph 11 of thi s Procedure, by an official of the customs body in the field "For stamps 
of the customs authority " of DTS -1 indicates "The determination of the exact customs value of 
goods is postponed to ______" and establishes the deadline for the declaration of the ex act customs 
value of goods, determined in accordance with paragraph 4 of this Procedure.  
V. Features of customs control of the exact customs value of goods  
15. When conducting customs control of the exact customs value of goods, the customs authority 
check s: 
a)  the validity of the calculation in DTS -1: 
- in the case specified in subparagraph "a" of paragraph 3 of this Procedure, - the price 
actually paid or payable for the imported goods, based on exchange prices (stock 
quotations, stock indexes) as of the  date set in the contract;  
- in cases specified in subparagraph "b" and "c" of paragraph 3 of this Procedure - the 
amount of additional charges to the price actually paid or payable for imported goods, 
based on the actual volume of  import of goods, sale of goods, other indicators 
determined on the basis of  accounting data in the manner prescribed by the contract;  
b) documentary evidence of the information used to calculate the exact customs value of goods;  
c)  the validity of filling out the form for adj usting the goods declaration.  
16. According to the results of the customs control of the exact customs value of goods no later than 
3 working days from the date of the declaration of the exact customs value of goods and the 
submission of documents confirmi ng the information used to calculate it, the customs authority:  
a)  registers the adjustment of the goods declaration - if the customs authority has not found that 
the information on the exact customs value of the goods is inaccurate;  
b)  makes a decision on amendments (additions) to the information on the customs value of goods 
declared in the goods declaration, in accordance with the Procedure for amending 
(supplementing) the information declared in the goods declaration - in case if the customs 
authority  has found out that information about the exact customs value of goods is inaccurate.  
17. If within the prescribed period the exact customs value of the goods wasn 't declared by declarant 
or the documents confirming the information used to calculate it wer e not submitted, the declared 
preliminary customs value of the goods is considered as the customs value of the goods declared by 
method 1 without applying the deferred definition of customs value of goods. In this case, the 
customs control of the customs v alue of goods is carried out in accordance with the Code and the 
Regulations on the particulars of customs control of the customs value of goods imported into the 
customs territory of the Eurasian Economic Union.  
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