WORLD TRADE  
ORGANIZATION   
 G/VAL/N/1/RUS/1  
17 October 2012  
 
 (12-5633 ) 
  Committee on Customs Valuation  Original:   English  
 
 
 
NOTIFICATION UNDER A RTICLE 22 OF THE AGR EEMENT ON  
IMPLEMENTATION OF AR TICLE VII OF THE GEN ERAL  
AGREEMENT ON TARIFFS  AND TRADE 1994  
 
RUSSIAN FEDERATION  
 
 
 The following communication, dated 12 October 2012,  is being circulated at the request of 
the delegation of the Russian Federation . 
 
_______________  
 
 
The Russian Federation  hereby notifies the following legislation on cu stoms valuation : 
 
 
- Customs Code of the Customs Union (attached);  
- Federal Law on Customs Regulation, No. 311 -FZ of 27/11/10;  
- Customs Union Agreement on determination of customs valuation of goods transferred 
through the customs border of the customs border of the Customs Union of 25/01/08;  
- Resolution of the Government of the Russian Federation No. 500 of 13/08/06;  
- Resolution of the Government of the Russian Federation No. 191 of 06/03/12;  
- Federal law on the Customs Tariff of the Russian Federati on (attached);  
- Customs Union Commission decision No. 376 from 20/09/11.  
 
The above -mentioned regulation is authentic in the Russian language, and the English 
translation is for reference only by the Committee and Members of the World Trade Organization.  G/VAL/N/1/RUS/1  
Page 2 
 
 
  AGREEMENT  
on customs valuation of goods transferred through  
the customs border of the customs union  
 
The Government of the Republic of Belarus, the Government of the Republic of Kazakhstan and the 
Government of the Russian Federation, hereinafter referre d to as the Parties,  
 
Guided by the generally accepted principles and rules of international trade,  
 
Have agreed as follows:  
Article 1  
1.  The customs value of goods transferred through the national customs border of a Party at 
export from its territory sh all be determined in accordance with the legislation of this Party.  
 
2.  This Agreement shall set the unified rules for customs valuation of goods for the purpose of 
applying the Common customs tariff of the customs union and other measures, different from  customs 
and tariff regulation, which are taken (may be taken) in order to control the trade of goods of the 
customs union. Provisions of this Agreement shall be applied in case when the goods have actually 
crossed the customs border of the customs union a t importing to the common customs area of the 
customs union and it is the first time since crossing the customs border that a customs regime is 
declared for such goods. In other cases the provisions of this Agreement may be applied if it is directly 
indica ted in the legislation of the corresponding Party.  
 
3.  Customs value of goods transferred through the customs border of the customs union  shall be 
determined in accordance with this Agreement taking into account the principles and provisions on 
the valuat ion of goods for customs purposes of the General Agreement on Tariffs and Trade of 1994 
(GATT 1994).  
Article 2  
 
1.  Customs valuation of imported goods shall be as much as possible based on the price of 
transaction with these goods in the sense indicated i n Article 4 of this Agreement.  
 
If the customs valuation of imported goods on the basis of transaction price is impossible it is 
allowable to hold consultations between the customs authority and the declaring person in order to 
make a justified choice of t he basis for the customs valuation of imported goods, in compliance with 
Article 6 or Article 7 of this Agreement. During consultations the customs authority and the declaring 
person can exchange information, on condition the legislation on trade secrets o f the respective Party 
is observed.  
 
Consultations shall be held under the procedure specified by the legislation of the Party in 
question.  
 
If the customs valuation of imported goods in accordance with Article 6 and Article 7 of this 
Agreement is impossi ble, the valuation basis may be the price, at which the imported, identical or 
similar goods were sold in the common customs area of the customs union  (Article 8 of this 
Agreement), or an estimated cost of goods determined in accordance with Article 9 of t his Agreement . 
The declaring person is eligible to choose the order of priority for application of the said Articles at 
the customs valuation of imported goods.   G/VAL/N/1/RUS/1  
 Page 3 
 
 
  If the customs valuation of imported goods through application of the above mentioned 
Articles is impossible, the customs valuation shall be carried out in accordance with Article 10 of this 
Agreement.  
 
2.  With the view to ensure the lawfulness, uniformity and fairness of the customs valuation it 
shall not employ arbitrary or fictitious customs val ue of goods.  
 
3.  The customs value of goods and the information related to their valuation shall be based on 
reliable and computable data and supported by documentary evidence. The procedure of customs 
valuation shall be universal, i.e. shall not differ d epending on the source of goods (country of origin, 
type of goods, participants of a transaction, etc.).  
 
4.  The customs valuation procedures for imported goods shall not be used by the Parties as 
antidumping measures.  
 
5.  Provisions of this Agreement sh all not be regarded as restrictive for the functions of a Party’s 
customs authorities targeted at verifying the authenticity of the documents provided for customs 
valuation by the declaring person and the credibility of the included data, as envisaged by t he customs 
legislation of the Party in question.  
 
Article 3  
 
1.  For the purposes of this Agreement the used notions shall have the following meanings:  
 
“Imported goods” are goods transferred through the customs border of the customs union for 
the purpose of exporting to the common customs area of the customs union;  
 
“Related parties” are persons that fall within at least one of the following categories:  
 
a)  employees or directors (heads) of the opposite party;  
b)  legally recognized business associates, i .e. connected with contractual relations, 
acting to make profit and together bearing expenses and damages related to the joint 
activity;  
c)  an employer and his employee, personnel;  
d)  any person directly or indirectly owning, controlling or holding five and more percent 
of the issued voting shares of the both parties;  
e)  one of the two persons directly or indirectly controlling the other;  
f)  two directly or indirectly controlled by a third person;  
g)  two persons jointly controlling a third person, dire ctly or indirectly;  
h)  persons that are relatives or members of one family.  
 
Persons that are partners in a joint enterprise or another activity, where one of them is the 
exclusive (the only) agent, the exclusive distributor or the exclusive concessionair e of the other, 
whatever form it might take, shall be regarded as interrelated for the purposes of this Agreement, if 
they fall within at least one of the above categories;  
 
“Identical goods” are goods similar in every respect, including their physical cha racteristics, quality 
and image. Insignificant divergence in their appearance shall not constitute grounds for not 
recognizing the goods as identical, if in all other respects the goods are in conformity with the 
requirements of this paragraph. The goods s hall not be regarded as identical if they were produced in 
a country different from the country where the evaluated (imported) goods were produced, or if their 
designing, developing, engineering or design efforts, styling, design, drafts and sketches or si milar 
works were carried out in the common customs area of the customs union . The notion “produced” G/VAL/N/1/RUS/1  
Page 4 
 
 
  (“were produced”) with regard to goods has also the meanings “extracted”, “raised” and 
“manufactured” (including mounting, assembling or disassembling of go ods)”. Identical goods 
produced by a person other than the producer of evaluated (imported) goods shall be taken into 
consideration only if identical goods are not discovered at the same producer, or the obtained 
information is considered unusable;  
 
“Simi lar goods” are goods that are not identical in every respect, but have similar characteristics and 
include similar components of the same materials, which allow them to perform the same functions as 
the evaluated (imported) goods and be commercially interc hangeable. When identifying the similarity 
of goods such characteristics as quality, image and trademark are taken into account. The goods shall 
not be reckoned as similar if they are not produced in the same country as the evaluated (imported) 
goods, or i f their designing, developing, engineering or design efforts, styling, design, drafts and 
sketches or similar works were carried out within the common customs area of the customs union . The 
notion “produced” (“were produced”) with regard to goods has also the meanings “extracted”, 
“raised” and “manufactured” (including mounting, assembling or disassembling of goods)”. Similar 
goods produced by a person other than the producer of evaluated (imported) goods shall be taken into 
consideration only if similar go ods are not discovered at the same producer, or the obtained 
information is considered unusable;  
 
“Goods of the same class or type” are the goods belonging to one and the same group or a line of 
commodities, including identical and similar goods, which ar e manufactured in the framework of a 
certain economic activity;  
 
“Place of entry of goods into the common customs area of the customs union ” is a checkpoint at the 
customs border of the customs union , appointed by the Parties, where the goods must be deliv ered 
after they cross the national border of the respective Party. This notion may be defined more specific 
for the purposes of customs valuation by joint decision of the customs union ’s bodies;  
 
“Generally accepted accounting principles” is the system of  accounting rules applied under the 
established procedure in a certain country in a certain time frame;  
 
“Third countries” are states not participating in the Treaty on the creation of the common customs 
area and establishment of the customs union  dated Oc tober 06, 2007.  
 
2.  A person is considered to control another person if he applies restrictions or rules to that 
person de jure or de facto.  
 
Article 4  
 
1.  The customs value of goods imported to the common customs area of the customs union  is the 
price o f the respective transaction, i.e. the price actually paid or liable to be paid for these goods at 
their sale for importing to the common customs area of the customs union  and enlarged in accordance 
with the provisions of Article 5 of this Agreement, if an y of the following conditions are present:  
 
1) There are no restrictions of the purchaser’s rights regarding the use or disposal of goods, 
except the restrictions of the following character:  
– restrictions set by the joint decision of the customs union ’s bodies; 
– restrictions that put limitations on the geographical region where goods may be resold;  
– restrictions that have no considerable influence on the price of goods;  
2) The sale of goods and their price do not depend on any conditions or obligations w hich 
exert computable influence on the price of goods;   G/VAL/N/1/RUS/1  
 Page 5 
 
 
  3) No share of income or proceeds from the subsequent sale or disposal in any other way or 
use of goods by the purchaser is obliged to be paid directly or indirectly to the seller, except 
extra charge s may be made in cases, when in accordance with Article 5 of this Agreement;  
4) The purchaser and the seller are not related parties, or they are related in such a way that 
the price of transaction with the imported goods is acceptable for customs purposes  as 
stipulated in Clause 4 of this Article.  
 
2. The price actually paid or liable to payment for the imported goods shall be the total of all 
payments for these goods, made or liable to be made by the purchaser directly to or to the benefit of 
the seller. At this the payments may be made directly or indirectly in any form admissible by the 
legislation of the respective Party.  
 
3. The relations between the seller and the purchaser itself shall not constitute grounds for declaring 
the price of transaction una cceptable for customs valuation of goods. In this case it is necessary to 
analyze the accompanying circumstances. If the existing relation did not affect the price, actually paid 
or liable to payment, the price of transaction must be found acceptable for c ustoms valuation of 
goods.  
 
If the seller and the purchaser are related parties and from the information provided by the declaring 
person or obtained in other ways it is evident that the relation between the seller and the purchaser 
affected the price, act ually paid or liable to payment, the customs authority shall inform the declaring 
person in writing thereof. The declaring person must prove that the relation between the seller and the 
purchaser did not influence the price, actually paid of liable to paym ent.  
 
4. At sale of goods between the related parties in cases specified in the second paragraph of Clause 3 
of this Article the price of transaction with imported goods shall be taken into consideration and the 
customs valuation of goods shall be carried  out in accordance with Clause 1 of this Article, only if the 
declaring person proves that the price of transaction with imported goods is close to one of the 
following benchmark values, found in the same or the respective time frame, when the imported 
goods crossed the customs border of the customs union : 
 
1) Price of transaction with identical or similar goods, when such goods were sold for 
importing to the common customs area of the Customs Union to the purchasers not being the 
related parties;  
 
2) Custo ms value of identical or similar goods determined in accordance with Article 8 of this 
Agreement;  
 
3) Customs value of identical or similar goods determined in accordance with Article 9 of this 
Agreement.  
 
5. The comparison performed as per Clause 4 of thi s Article shall take into account the information 
provided by the declaring person on the difference in the commercial sales levels, in the quantity of 
goods, in the extra charges specified in Article 5 of this Agreement, as well as the differences in the 
expenses usually borne by the seller, when the seller and the purchaser are not the related parties, as 
compared to the expenses borne by the seller, if the seller and the purchaser are the related parties.  
 
6. The benchmark values specified in Clause 4 of  this Article shall be used at the initiative of the 
declaring person only for comparison and cannot be used as a basis for customs valuation of goods.  
 G/VAL/N/1/RUS/1  
Page 6 
 
 
  7. The price, actually paid or liable to payment, for imported goods is related to goods transferred 
through the customs border of the customs union , therefore the transfer of dividends or similar 
payments not related to the imported goods by the purchaser to the seller is not a part of the customs 
value.  
 
Article 5  
 
1. At customs valuation of goods on the  basis of the transaction price, the price actually paid or liable 
to payment shall be enlarged by the following:  
1) The following expenses in the amount they were actually borne or liable to be borne by the 
purchaser, but not included in the price actuall y paid or liable to payment for the imported 
goods:  
a) Remuneration to intermediaries (agents) and brokers, except procurement 
remuneration paid by the purchaser to his agent (intermediary) for the representative 
services abroad related to the purchase of the evaluated (imported) goods;  
b) Expenses on the container, if it is considered as an integral part of the imported 
goods for customs purposes;  
c) Expenses on packaging, including the cost of packaging material and work;  
 
2) Adequately distributed cost o f the following goods and services, directly or indirectly 
provided by the purchaser to the seller free of charge or at reduced price for use at production 
and sale of the evaluated (imported) goods and their import to the common customs area of 
the custom s union, in the amount not included in the price actually paid or liable to be paid 
for the imported goods:  
 
a) Raw stock, materials, components, semi -manufactured articles and the like that 
constitute the imported goods;  
b) Instruments, patterns, template s and the like used in manufacturing of imported 
goods;  
c) Materials used in production of the imported goods;  
d) Designing, developing, engineering or design efforts, styling, design, drafts and 
sketches or similar works carried out outside the common cus toms area of the 
customs union and necessary for production of the imported goods;  
 
3) A part of income (revenues) from the subsequent sale or other disposal or use of the 
imported goods that must be directly or indirectly paid to the seller;  
 
4) Expenses on carriage (transportation) of goods to the airport, port or other place of entry 
into the common customs area of the customs union;  
 
5) Expenses on handling of goods and other operations related to their carriage 
(transportation) to the airport, port or other place of entry into the common customs area of 
the customs union;  
 
6) Expenses on insurance related to the operations mentioned in Clause 1, Sub -clauses 4 and 
5 of this Article;  
 
7) License and similar payments for the use of intellectual property o bjects (including 
payments for patents, trademarks and copyrights) related to the evaluated (imported) goods 
and directly or indirectly made or to be made by the purchaser, as a condition of the sale of 
the evaluated goods, in the amount that was not inclu ded in the price actually paid or liable to 
be paid for these goods.   G/VAL/N/1/RUS/1  
 Page 7 
 
 
  At customs valuation of imported goods the following items shall not be added to the price 
actually paid or liable to be paid:  
 
a) Payments for the right of replication (duplication) of t he imported goods in the 
common customs area of the customs union;  
b) Payments for the right of distribution or resale of the imported goods, if such 
payments are not a condition for sale of the imported goods to be transferred to the 
common customs area o f the customs union.  
 
2. The customs value of the evaluated (imported) goods shall not include the following expenditures, 
if they are deducted from the price actually paid or liable to be paid indicated by the declaring person 
and supported by documentary  evidence:  
 
– Expenses on the construction, building, assembling, mounting, maintenance and technical support 
with regard to such evaluated (imported) goods as industrial plants, machinery and equipment, 
expenses incurred after the goods arrive in the comm on customs area of the customs union;  
 
– Expenses on carriage (transportation) of goods that are made after their arrival in the common 
customs area of the customs union;  
 
– Duties, taxes and fees paid in the common customs area of the customs union in con nection with the 
import or sale of the evaluated (imported) goods.  
 
3. Additions (extra charges) to the price actually paid or liable to be paid for the imported goods, 
envisaged by Clause 1 of this Article shall be based on reliable and computable informa tion supported 
by documentary proof. If there is no such information as required for extra charges, the valuation 
method based on transaction price shall not be employed.  
 
4. At customs valuation of imported goods no additions to the price actually paid or  liable to payment 
shall be made, except the additions specified in Clause 1 of this Article.  
 
5. On increasing the price actually paid or liable to be paid, the following rules shall be observed:  
 
a)  The cost of articles mentioned in Clause 1, Sub -clause  2 b of this Article which were 
used in the production of evaluated goods shall be distributed by adding this cost to 
the customs value of the first consignment of goods or to the customs value of the 
other lot of goods, as chosen by the declaring person; this quantity should not be less 
than the quantity of the declared goods. This distribution shall be performed in a 
reasonable way, depending on specific circumstances such as the documents provided 
by the declaring person, in line with generally accepted accounting principles.  
Moreover the cost of the said items shall be considered equal either to the expenses 
borne at their acquisition, if the purchaser and seller are not related parties, or the cost 
of their production if the purchaser produced the items . If the said items have been 
used by the purchaser earlier, whether they were bought or produced by the 
purchaser, the initial cost of their acquisition or production shall be reduced in order 
to find (determine) the residual value of the items;  
b)  With regard to goods and services provided by the purchaser and specified in Clause 
1, Sub -clause 2 d of this Article which were bought or rented by the purchaser, 
additions shall be made for the expenses on purchase and rent of such goods and 
services, if the purchaser provides publicly owned goods and services i.e. state or 
municipal property; extra charges are made for cost (expenses) of their replication.  G/VAL/N/1/RUS/1  
Page 8 
 
 
  Extra charges specified in Clause 1, Sub -clause 2 of this Article shall take into 
account both the cost of goods (items) and all the expenses related to their provision 
(delivery) to the purchaser (including their return if this is envisaged).  
 
Article 6  
 
1. If the customs value of goods imported to the common customs area of the customs union  cannot be 
found in accordance with Article 4 of this Agreement, the customs value of such goods shall be 
considered equal to the price of transaction with identical goods, sold for exporting to the common 
customs area of the customs union and imported to the common cust oms area of the customs union in 
the same as the evaluated (imported) goods or the respective time frame, but no earlier than 90 
calendar days prior to importing the evaluated (imported) goods.  
The customs valuation of the evaluated (imported) goods as per  this Article should employ the price 
of transaction with identical goods, sold at the same commercial level and practically in the same 
quantity as the evaluated (imported) goods. If no such cases are discovered it is necessary to employ 
the price of tran saction with identical goods sold at the same commercial level but in other quantities. 
If no such cases are discovered, it is necessary to employ the price of transaction with identical goods, 
sold at the different commercial level, but in the same quanti ty. If no such cases are discovered, it is 
necessary to employ the price of transaction with identical goods, sold at the different commercial 
level and in another quantity. The above stated should be applied with the proper price correction, 
taking into a ccount the differences in the commercial level of sale and (or) the quantity of goods.  
Such correction and its precision shall be based on the documentary justification, no matter if it 
increases or reduces the price of transaction with identical goods. If  no such documentary data exist, 
the price of transaction with identical goods shall not be used for customs valuation.  
 
2. If necessary, customs valuation of evaluated (imported) goods as per this Article shall use correction 
of the price of transaction w ith identical goods to take into account a considerable difference in the 
expenses mentioned in Article 5, Clause 1, Sub -clauses 4 –6 of this Agreement, with regard to the 
evaluated and identical goods, which is conditioned by the difference in the distance  of carriage 
(transportation) and the transport facility.  
 
3. If more than one price of transaction with identical goods is found (taking into account the 
corrections mentioned in Clauses 1 –2 of this Article), customs valuation of the evaluated (imported) 
goods shall use the lowest price.  
 
Article 7  
 
1. If the customs value of goods, imported to the common customs area of the customs union  cannot 
be determined in accordance with Articles 4 and 6 of this Agreement, the customs value of such 
goods shall be co nsidered equal to the price of transaction with similar goods sold for exporting to the 
common customs area of the customs union  and imported to the common customs area of the customs 
union  in the same or respective time frame with the imported goods, but not earlier than 90 calendar 
days prior to importing the evaluated (imported) goods.  
 
Customs valuation of evaluated (imported) goods as per this Article shall employ the price of 
transaction with similar goods sold at the same commercial level and practi cally in the same quantity 
as the evaluated (imported) goods. If no such cases are discovered, it is necessary to employ the price 
of transaction with similar goods sold at the same commercial level, but in another quantity.  
If no such cases are discovere d, it is necessary to employ the price of transaction with similar goods 
sold at the different commercial level, but in the same quantity. If no such cases are discovered, it is 
necessary to employ the price of transaction with similar goods sold at the di fferent commercial level 
and in the other quantity. The above stated should be applied with the proper price correction, taking 
into account the differences in the commercial level of sale and (or) the quantity of goods.   G/VAL/N/1/RUS/1  
 Page 9 
 
 
   
Such correction and its precision  shall be based on documentary justification, no matter if it increases 
or reduces the price of transaction with similar goods. If no such data are present, the price of 
transaction with similar goods shall not be used for customs valuation.  
 
2. If necessa ry, customs valuation of evaluated (imported) goods as per this Article shall use 
correction of the price of transaction with similar goods to take into account a considerable difference 
in expenses mentioned in Article 5, Clause 1, Sub -clauses 4 – 6 of th is Agreement, with regard to 
evaluated and similar goods, which is conditioned by the difference in the distance of carriage 
(transportation) and the transport facility.  
3. If more than one price of transaction with similar goods is revealed (taking into a ccount the 
corresponding corrections mentioned in Clauses 1 –2 of this Article), customs valuation of the 
evaluated (imported) goods shall use the lowest of them.  
 
Article 8  
 
1. If the customs value of evaluated (imported) goods cannot be determined in acco rdance with 
Articles 4, 6 and 7 of this Agreement, their customs value shall be found in compliance with this 
Article, except the cases when the opposite order of priority may be employed at the request of the 
declaring person.  
 
2. If either evaluated (im ported), identical or similar goods are sold in the common customs area of 
the customs union  in the same condition as they were imported to the common customs area of the 
customs union , the customs valuation of the evaluated (imported) goods shall be based  on the unit 
price of the goods, at which the largest total number of evaluated (imported), identical or similar 
goods is sold to persons that are not related parties, such sale taking place in the common customs 
area of the customs union  in the same or re spective time frame, when the evaluated (imported) goods 
crossed the customs border of the customs union , on condition the following amounts are deducted:  
 
1) Remuneration to the intermediary (agent) usually paid or liable to payment, or an addition 
to pri ce, usually made in order to receive profit and cover commercial and administrative 
expenses in the amount typical for sales of the same class or type of goods within the 
common customs area of the customs union ; 
2) Usual expenses on carriage (transportati on), insurance and the related  
expenditures made within the common customs area of the Customs Union;  
3) Customs duties, taxes and fees, applied in accordance with the legislation of a 
corresponding Party, other taxes liable for payment in connection with  importing and (or) sale 
of goods in the national territory of this Party, including taxes and duties of regional 
administrations, local taxes and duties.  
 
3. If neither evaluated (imported) nor identical or similar goods are sold within the common customs  
area of the customs union  in the same or respective time frame when the imported goods crossed the 
customs border of the customs union , the customs value of such goods shall be determined on the 
basis of unit price by which goods identical with the evalua ted (imported) or similar with the 
evaluated (imported) goods are sold in the common customs area of the customs union  in a quantity 
sufficient for identifying the unit price of such goods in the same condition that they were imported, 
on the earliest date  with respect to the date of arrival of goods to the common customs area of the 
customs union , but no later than 90 days after this date.  
 
4. If neither evaluated (imported) nor identical or similar goods are sold within the common customs 
area of the customs union  in the same condition they were imported to the common customs area of 
the customs union , at the written request of the declaring person the customs value of the evaluated 
(imported) goods shall be determined based on the unit price of such goods  at which their largest total G/VAL/N/1/RUS/1  
Page 10 
 
 
  quantity is sold upon processing (refinement) to persons that are not related parties, on condition the 
cost added as a result of processing (refinement) and the amounts set forth in Clause 2, Sub -clauses 1 –
3 of this Article a re deducted.  
 
Deductions of costs added as a result of processing (refinement) shall be based on reliable and 
computable information supported with documentary evidence related to the cost of processing 
(refinement).  
 
5. Provisions of Clause 4 of this Arti cle shall not be employed for customs valuation in the following 
cases:  
 
As a result of further processing (refinement) evaluated (imported) goods lose their individual 
features, except cases when despite the loss of individual features the cost added as a result of 
processing (refinement) can be determined precisely;  
 
Evaluated (imported) goods do not lose their individual features but comprise such an insignificant part 
of the goods sold within the common customs area of the customs union that the cost of evaluated 
(imported) goods does not exert any considerable influence on the cost of the sold goods.  
 
The possibility of employing Clause 4 of this Article shall be considered in each separate case 
depending on the circumstances.  
 
6. At considering sales of  evaluated (imported), identical or similar goods within the common 
customs area of the customs union, sales to a person providing directly or indirectly, free of charge or 
at reduced price, goods and services specified in Article 5, Clause 1, Sub -clause 2  of this Agreement 
in connection with production and delivery for exporting the evaluated (imported) goods to the 
common customs area of the customs union shall not be taken into account.  
 
7. For the purposes of this Article the amount of gain and commerci al and administrative expenses 
(direct and indirect expenses related to sale of goods) shall be regarded as additional to the price of 
goods covering these expenses and providing gain from sale of the evaluated (imported) goods of the 
same class and type.  
 
The amount of gain and commercial and administrative expenses is taken into account in total and 
determined on the basis of information available to the declaring person, if the provided information 
is comparable with the data on sales of the same class a nd type of goods in the respective Party. If 
these data are not in compliance with the information on usual profits and commercial and 
administrative expenses at sales of goods of the same class or type for exporting to the common 
customs area of the custo ms union available to the customs authority, the customs office can 
determine the sum of usual profit and the total expenses on the basis of information available to the 
customs authority.  
 
If the customs authority determines the amount of profit, commerci al and administrative expenses on 
the basis of data available to the customs authority, it should indicate the source of such data and the 
derived calculations in writing.  
 
8. For the purposes of this Article information on goods of the same class or type exported from the 
same country as the evaluated (imported) goods and information on goods from other countries shall 
be used. The question of whether the evaluated (imported) goods are of the same class or type as the 
goods they are compared with shall be resolved in each case individually depending on the 
circumstances. For this the sales of the smallest possible group or line of goods of the same class or 
type including the evaluated (imported) goods for which information is available shall be considered.  
  G/VAL/N/1/RUS/1  
 Page 11 
 
 
   
Article 9  
 
1. The customs valuation of goods as per this Article shall be based on the estimated cost of goods, 
which shall be determined by summation of the following items:  
 
1) Expenses on production or acquisition of materials and expenses on product ion of 
evaluated (imported) goods and related operations;  
 
2) Amounts of profit, commercial and administrative expenses equivalent to the amounts 
usual for sales of the same class or type of goods as the evaluated (imported) goods which are 
produced in the  exporting country for exporting to the common customs area of the customs 
union;  
 
3) Expenses specified in Article 5, Clause 1, Sub -clauses 4 –6 of this Agreement.  
 
2. Expenses specified in Clause 1, Sub -clause 1 of this Article shall be determined based o n 
information on the production of the evaluated (imported) goods provided by or on behalf of the 
producer and supported by the producer’s business documentation, on the condition that such 
documents are in line with generally accepted accounting principle s applied in the country of 
production.  
  
3. Expenses specified in Clause 1, Sub -clause 1 of this Article shall include expenses mentioned in 
Article 5, Clause 1, Sub -clauses 1 b and 1 c of this Agreement and the cost of each item indicated in 
Article 5, C lause 1, Sub -clause 2 of this Agreement distributed in accordance with Article 5, Clause 5 
of this Agreement, which was directly or indirectly provided by the purchaser for the use related to 
the production of imported goods. The cost of items indicated in  Article 5, Clause 1, Sub -clause 2 d of 
this Agreement, produced within the common customs area of the Customs Union shall be included 
only in the amount, in which the producer paid for goods and ser -vices. On determining estimated 
cost there shall be no d ouble count of expenses.  
 
Commercial and administrative expenses shall include direct and indirect costs of production and sale 
of goods for exporting to the common customs area of the customs union, that are not mentioned in 
Clause 1, Sub -clause 1 of this  Article.  
 
4. Amount of profit, commercial and administrative expenses shall be taken in total and determined 
based on the information provided by or on behalf of the producer. If these data are not in compliance 
with the information on usual profits and c ommercial and administrative expenses from sale of the 
same class or type of goods for exporting to the common customs area of the customs union  available 
to the customs authority, the customs office can determine the sum of usual profit and the total 
expe nses on the basis of the information available to the customs authority.  
 
If the customs authority determines the amount of profit, commercial and administrative expenses on 
the basis of the information available to the customs authority, it should indicat e the source of such 
data and the derived calculations in writing.  
 
5. For the purposes of this Article information on goods of the same class or type produced in the 
same country as the evaluated (imported) goods, shall be used. The question of whether th e evaluated 
(imported) goods are of the same class or type as the goods they are compared with shall be resolved 
in each case individually depending on the circumstances. For this the sales of the smallest possible 
group or line of goods of the same class or type including the evaluated (imported) goods for which 
information is available shall be considered.  
 G/VAL/N/1/RUS/1  
Page 12 
 
 
  6. The customs authorities have no right to require documents or data included in the business 
documentation on production and sale of evaluated (impo rted) goods from a person who is not a 
resident of any of the Parties. Nevertheless the information provided by the producer for customs 
valuation purposes as per this Article’s provisions can be verified in the other country by the 
authorized national bod y of a Party at the agreement of the producer. Verification of the documents 
and data provided by or on behalf of a foreign producer shall be carried out by customs authorities in 
accordance with international treaties the corresponding Party is a particip ant in and the generally 
accepted principles and rules of international law.  
 
Article 10  
 
1. If the customs value of evaluated (imported) goods cannot be determined in accordance with 
Articles 4 and 6 –9 of this Agreement, it shall be found based on data  available within the common 
customs area of the customs union  by methods in compliance with the principles and provisions of 
this Agreement.  
 
2. The methods of customs valuation of goods used as per this Article shall be the same as stipulated 
in Articles  4 and 6 –9 of this Agreement, however at customs valuation as per this Article they may be 
carried out with greater flexibility. In particular, the following shall be acceptable:  
 
The customs valuation of the evaluated (imported) goods can be based on the price of transaction with 
identical or similar goods produced in a different country from the country of production of the 
evaluated (imported) goods;  
 
At customs valuation of the evaluated (imported) goods using the price of transaction with identical or 
similar goods it is acceptable to allow a reasonable deviation from the requirement of Articles 6 and 7 
of this Agreement that identical or similar goods for exporting to the common customs area of the 
Customs Union should be sold in the same or the respec tive time frame as the evaluated (imported) 
goods, but not earlier than 90 calendar days prior to importing the evaluated (imported) goods;  
 
Customs valuation of evaluated (imported) goods can be based on the customs value of identical or 
similar goods fo und as per Articles 8 and 9 of this Agreement;  
 
At customs valuation of evaluated (imported) goods as per Article 8 of this Agreement it is acceptable 
to allow deviation from the time period of 90 days set by Article 8, Clause 3 of this Agreement.  
 
3. Cust oms valuation of evaluated (imported) goods carried out as per this Article shall be as much as 
possible based on previously determined customs values.  
 
4. Customs valuation of goods as per this Article shall not be based on the following:  
 
1) Price of goo ds in the internal market of the customs union ; 
2) The system of choosing for customs purposes the higher price from two alternatives;  
3) Price of goods in the domestic market of the exporting country;  
4) Expenses other than those included in the estimated  cost determined for identical or similar 
goods in accordance with Article 9 of this Agreement;  
5) Price of goods delivered from the exporting country to third countries;  
6) Minimum customs value;  
7) Arbitrary or fictitious customs value;  
 
If a customs aut hority uses this Article, it should indicate the source of the data and the details 
of derived calculations in writing.  
  G/VAL/N/1/RUS/1  
 Page 13 
 
 
  Article 11  
 
If there is a need to postpone the decision with regard to a certain customs valuation of evaluated 
(imported) goods, the d eclaring person shall be eligible to take the evaluated (imported) goods, if 
necessary providing sufficient guarantee of payment of the customs duties that may be imposed on 
such goods in accordance with the legislation of the customs union . 
 
 
 
Article 12  
 
The Parties shall   have the right to use in their national legislations the terms synonymous to the terms 
employed in this Agreement.  
 
Article 13  
 
Any dispute between the Parties related to the application or interpretation of this Agreement shall be 
resolved through consultations and negotiations between the Parties, and if consent is not achieved the 
dispute shall be submitted for review by the Court of Justice of the Eurasian Economic Community.  
 
At the agreement of the Parties amendments may be made to  this Agreement in the form of separate 
protocols.  
 
Article 14  
 
The procedure for entering into force of the Agreement, joining by the Parties thereto and withdrawal 
therefrom shall be stipulated in the Protocol on the procedure of entering into force of t he 
international treaties that constitute the contractual and legal framework of the customs union , their 
denunciation and annexation, dated October 06, 2007.  
 
Done in the city of Moscow on January 25, 2008 in one original in the Russian language.  
 
The ori ginal of this Agreement shall be kept by the Integration Committee of the Eurasian Economic 
Community, which, being a depositary of this Agreement, shall forward its true copy to each Party.  
 
For the Government  
of the Republic of Belarus                                      S. Sidorsky  
For the Government  
of the Republic of Kazakhstan                                K. Masimov  
For the Government  
of the Russian Federation                                       V. Zubkov  
 
 
 
 G/VAL/N/1/RUS/1  
Page 14 
 
 
  RUSSIAN FEDERATION  
 
FEDERAL LAW  
 
 
ON CUSTOMS REGULATION IN THE RUSSIAN FEDERATION  
 
 
PART I.  
GENERAL PROVISIONS  
 
 
Section 1. Customs regulations and customs business in the Russian Federation  
 
Article 1.  Purposes of this Federal Law and area of regulation  
 
1. The purposes of this Federal Law  are the following:  
 
1) ensuring of fulfillment by the Russian Federation of international treaties constituting 
the contractual and legal framework of the customs union within the framework of 
the Eurasian economic community, resolutions of authorities of  the customs union in 
the area of customs regulation and customs business;  
2) ensuring economic security of the Russian Federation within the framework of 
foreign trade of goods;  
3) improvement of governmental management in the area of customs business;  
4) ensuring of observance of rights and legal interests of persons exercising activities 
associated with import of goods to the Russian Federation and export thereof from the 
Russian Federation, persons exercising activities in the area of customs business a nd 
other persons exercising rights of possession, use and disposal of goods imported to 
the Russian Federation and exported from the Russian Federation;  
5) creation of conditions for development of the foreign economic activities, 
infrastructure in the are a of customs business.  
 
2. This Federal Law governs relations associated with import of goods to the Russian Federation 
and export of goods from the Russian Federation, transportation thereof through the territory of the 
Russian Federation under customs co ntrol, temporary storage, customs declaration, release and use in 
accordance with customs procedures, execution of customs control, payment of customs duties; 
establishes the powers of state authorities of the Russian Federation in the area of customs busi ness; 
determines rights and obligations of persons exercising activities associated with import of goods to 
the Russian Federation and export thereof from the Russian Federation, persons exercising activities 
in the area of customs business; establishes le gal and organizational grounds for operations of 
customs authorities of the Russian Federation; regulates authoritative relations between customs 
authorities and persons exercising rights of possession, use and disposal of goods imported to the 
Russian Fed eration and exported from the Russian Federation.  
 
Article 2.   Customs regulation and customs business in the Russian Federation  
  
1. The Russian Federation applies measures of customs -tariff regulation, prohibitions and restrictions 
concerning foreign t rade of goods (hereinafter referred to as the "prohibitions and restrictions") 
established by international treaties constituting the contractual and legal framework of the customs 
union as well as acts of authorities of the customs union adopted in accord ance with the above 
mentioned treaties.   G/VAL/N/1/RUS/1  
 Page 15 
 
 
  In cases and in accordance with the procedure prescribed by international treaties constituting the 
contractual and legal framework of the customs union, acts of authorities of the customs union, the 
Russian Federati on shall apply certain measures of customs -tariff regulation, prohibitions and 
restrictions unilaterally in accordance with laws of the Russian Federation.  
 
2. Customs business in the Russian Federation represents a combination of means and methods 
ensuri ng observance of measures of customs and tariff regulation as well as prohibitions and 
restrictions within the framework of import of goods to the Russian Federation and export of goods 
from the Russian Federation.  
 
3.  In case of unilateral introduction by the Russian Federation of any prohibitions and restrictions as 
well as in case of application by the Russian Federation of measures of customs and tariff regulation 
other than those measures which are applied in one or several states – members of the cu stoms union, 
means and methods ensuring observance thereof established in accordance with international treaties 
of the Russian Federation and this federal law shall apply.  
 
In cases mentioned in the first paragraph of this clause, in order to ensure obser vance of prohibitions 
and restrictions and measures of customs and tariff regulation, federal laws, acts of the President of 
the Russian Federation or the Government of the Russian Federation may establish other requirements 
and procedures than those estab lished by customs laws of the customs union and this Federal Law and 
determine authorized bodies accomplishing functions for control and supervision of established 
measures . 
 
Actions to be taken by persons to observe prohibitions and restrictions unilatera lly established by the 
Russian Federation may be determined by regulatory legal acts stipulating such measures.  
 
Article 3.     Management of the customs business in the Russian Federation  
 
1. General management of the customs business in the Russian Feder ation is exercised by the 
Government of the Russian Federation.  
 
Immediate implementation of objectives in the area of customs business is ensured by the federal 
executive authority authorized in the area of the customs business.       
                                             
2. The federal executive authority authorized in the area of the customs business , accomplishes, in 
accordance with customs laws of the customs union and (or) laws of the Russian Federation, the 
functions for development of the sta te policy and legal regulation in the area of the customs business, 
ensures unified application of laws on the customs business in the Russian Federation by all the 
customs authorities in the territory of the Russian Federation . 
 
The federal executive auth ority authorized in the area of finance accomplishes, in accordance with 
laws of the Russian Federation, functions for development of the state policy and legal regulation in 
the area of the customs  payments and determination of the customs value of the go ods. 
                                                           
Article 4.     Legal regulation of relations in the area of the customs business  
 
1. Legal relations associated with transportation of goods through the customs border of the 
customs union sha ll be governed in accordance with customs laws of the customs union.  
 
Officially published international treaties constituting the contractual and legal framework of the 
customs union as well as resolutions of authorities of the customs union are directly  applicable in the 
Russian Federation unless they contain any requirements on issue of internal acts for application 
thereof .  G/VAL/N/1/RUS/1  
Page 16 
 
 
  The Government of the Russian Federation is entitled to determine the procedure for application 
of acts of customs legislation of  the customs union in the Russian Federation pursuant to this Federal 
Law.                                
 
2. Legislation on the customs business in the Russian Federation is presented by the Customs 
Code of the Customs Union, other international treaties constituting the contractual and legal 
framework of the customs union, resolutions of authorities of the customs union, this Federal Law and 
other federal laws.  
 
Unless otherwise is provided for by customs laws of the customs union, relations associated wi th 
establishment, introduction and collection of customs payments representing taxes are subject to 
legislation on the customs business in the Russian Federation to the extent not governed by legislation 
of the Russian Federation on taxes and duties.  
 
The procedure for import to the Russian Federation and export from the Russian Federation of 
currency of states -members of the customs union, currency of the Russian Federation, internal 
securities, currency values and traveller's cheques  is governed in accor dance with customs legislation 
of the customs union, the international treaty between the states – members of the customs union as 
well as in accordance with currency legislation of the Russian Federation and this Federal Law.  
 
3. Federal laws in the area  of the customs business in the Russian Federation are to be adopted 
in accordance  with this Federal Law.  
 
4. Legal relations in the area of the customs business may be also governed by orders of the 
President of the Russian Federation.  
 
On the basis of an d for fulfillment of federal laws, orders of the President of the Russian Federation 
the Government of the Russian Federation shall issue resolutions and instructions in the area of the 
customs business.  
 
5. Federal executive authorities shall adopt regula tory legal acts in the area of the customs 
business only in cases directly prescribed by federal laws, acts of the President of the Russian 
Federation and Government of the Russian Federation.  
 
Regulatory legal acts of federal executive authorities in the area of the customs business concerning 
rights and legal interests of persons in the area of entrepreneurial and other economic activities may 
be appealed at the arbitration court in accordance with legislation of the Russian Federation on legal 
proceeding s at arbitration courts.  
 
6. If the Customs Code of the Customs Union, other international treaties constituting the 
contractual and legal framework of the customs union, acts of authorities of the customs union 
establish rules other than those provided fo r in this Federal Law or other regulatory legal acts of the 
Russian Federation in the area of the customs business, legislation of the customs union shall apply.  
 
Article 5.    Basic terms used in this Federal Law  
 
1. Basic terms used in this Federal Law have  the following definitions:  
1) Import of goods to the Russian Federation – transportation of any goods to the 
territory of the Russian Federation in any way;  
2) Export of goods from the Russian Federation – transportation of goods from the 
Russian Federation  in any way as well as execution of actions aimed to ensure export of 
goods from the Russian Federation;   G/VAL/N/1/RUS/1  
 Page 17 
 
 
  3) Export of goods from the Russian Federation outside the customs union – export of 
goods from the Russian Federation if the country of destination of go ods is, according to 
intentions of the persons transporting the goods, is the territory of a state not being a member 
of the customs union;  
4) Russian person – a legal entity located in the Russian Federation incorporated in 
accordance with laws of the Russia n Federation as well as a natural person registered as an 
individual entrepreneur and living in the Russian Federation on the permanent basis other 
than in cases when the established rules relate to natural persons in accordance with 
legislation on the cus toms  business in the Russian Federation;  
5) Goods – any property to be imported to the Russian Federation or to be exported from 
the Russian Federation.  
 
2. Terms in the area of customs regulation and customs union are used in this Federal Law with 
meanings d etermined in the Customs Code of the Customs Union and other acts of legislation of the 
customs union.  
 
3. All other terms are used in this Federal Law with the meanings determined by laws of the Russian 
Federation on taxes and duties, civil laws of the Ru ssian Federation, laws of the Russian Federation 
on administrative violations and other legislation of the Russian Federation.         
 
Article 6.     Effectiveness of regulatory legal acts of the Russian Federation  
in the area of the customs business in t ime 
 
1. Regulatory legal acts of the Russian Federation in the area of the customs business apply to 
relations arising after introduction thereof into force and have retroaction only in cases directly 
stipulated by legal acts of the customs union and fede ral laws.  
 
2. Regulatory legal acts of the Russian Federation in the area of the customs union shall come into 
force not earlier than upon expiration of one month after the day of official publication thereof, except 
for the cases when:  
 
relevant provisio ns of  customs legal acts of the customs union or regulatory legal acts of the 
Russian Federation on the basis whereof and for fulfillment whereof regulatory legal acts of 
the Russian Federation in the area of the customs union are issued, shall be introduc ed in to 
force within shorter terms;  
customs legal acts of the customs union or this Federal Law establish a special procedure for 
introduction of regulatory legal acts of the Russian Federation in the area of the customs 
business into force;  
regulatory leg al ac ts of the Russian Federation in the area of the customs business establish a 
more beneficial procedure in comparison with the procedure applicant to the extent of 
requirements on submission of documents and data, terms for adoption of resolutions by 
custom s and other state authorities or other administrative (procedural) restrictions. In such 
cases regulatory legal acts of the Russian Federation in the area of the customs business may 
come into force within shorter terms.  
 
Article 7.     Effectiveness of re gulatory legal acts of the Russian Federation  
in the area of the customs business in space  
 
1. Regulatory legal acts of the Russian Federation in the area of the customs business are valid 
through the entire territory of the Russian Federation as wel l as i n the territory of artificial islands, 
installations and structures located in the exclusive economic zone of the Russian Federation and on 
the continental shelf of the Russian Federation which are covered by jurisdiction of the Russian 
Federation in  accor dance with legislation of the Russian Federation . G/VAL/N/1/RUS/1  
Page 18 
 
 
  2. International treaties constituting the contractual and legal framework of the customs union 
may provide for application of legislation of the Russian Federation on the customs business in the 
territory of a state – member of the customs union within the framework of export of Russian goods 
or products of processing thereof from the territory of such state – member of the customs union 
outside the customs territory of the customs union.  
 
3. An inter nation al treaty of the Russian Federation may provide for applicability of regulatory 
legal acts of the Russian Federation in the area of the customs business in the territory of a foreign 
state or applicability of regulatory legal acts of a foreign state in the  territory of the Russian 
Federation within the framework of execution by customs authorities of the Russian Federation joint 
customs control with customs authorities of such foreign state . 
 
Article 8.    Requirements to legal acts of the Russian Fe deratio n 
in the area of the customs business  
 
1. Provisions of regulatory legal acts of the Russian Federation in the area of the customs business 
shall be formulated so as that every person would know his rights and obligations as well as actions 
and the  procedu re for such actions to be taken at import of goods and transport vehicles to the Russian 
Federation and export thereof from the Russian Federation.  
 
2. Provisions of regulatory and other legal acts of federal executive authorities shall not contrad ict to 
provisions  of customs legal acts of the customs union, federal laws and acts of the President of the 
Russian Federation or the Government of the Russian Federation, establish any requirements, 
conditions and restrictions not prescribed by customs le gal acts  of the customs union, federal laws and 
acts of the President of the Russian Federation or the Government of the Russian Federation in the 
area of the customs business.  
 
3. A regulatory legal act of the Russian Federation in the area of the customs  busines s shall be deemed 
incompliant with this Federal Law is such act:  
 
1) is issued by an authority not entitled pursuant to this Federal Law to issue such acts or 
is issued with violation of the established procedure for issue of such acts;  
2) cancels or res tricts t he rights of the persons established by customs legislation of the 
customs union and this Federal Law;  
3) amends the grounds, conditions, sequence or procedure of actions to be taken by 
participants of relations governed by legislation on the customs business  in the 
Russian Federation, other persons whose obligations are established by this Federal 
Law, as stipulated in the customs legislation of the customs union and this Federal 
Law;  
4) amends the content of the terms determined by customs legislation o f the cu stoms 
union or uses such terms with a meaning different from the one used in the customs 
legislation of the customs union.  
 
4. Recognition of a regulatory legal acts of the Russian Federation in the area of the customs business 
as incompliant with this Fed eral Law shall be effected judicially.  
 
5. Nobody may be brought to liability for violation of customs rules is such violation is results from 
unclarity of legal norms contained in regulatory legal acts of the Russian Federation in the area of the 
customs business.  
 
6. The government shall reimburse losses caused to persons due to untimely adoption, introduction 
into force and publication of regulatory legal acts of the Russian Federation in the area of the customs 
business adoption whereof is provi ded for by this Federal Law as well as due to inaccuracy of  G/VAL/N/1/RUS/1  
 Page 19 
 
 
  information provided by customs authorities, on account of the treasury of the Russian Federation in 
accordance with the procedure prescribed by legislation of the Russian Federation.  
 
SECTION 2. CUSTOMS AUTHORITIES  
 
§ 1. System of customs authorities of the Russian Federation  
 
Article 9.     Customs authorities and their place in the system of state authorities of the  
Russian Federation. Officials of customs authorities  
 
1. Customs authorities cons titute a u nified federal centralized system.  
 
2. Customs authorities shall exercise their activities notwithstanding state authorities of 
constituent entities of the Russian Federation and local authorities.  
 
3. Officials of customs authorities shall be citizens  of the Ru ssian Federation occupying, in 
accordance with the procedure established by laws of the Russian Federation, positions of employees 
and federal state civil employees of customs authorities of the Russian Federation.  
 
Article 10.    System of cust oms author ities 
 
1. The following are customs authorities:  
 
1) the federal executive authority authorized in the area of the customs business;  
2) regional customs departments;  
3) customs offices;  
4) customs posts.  
 
2. Creation, reorganization and liquidati on of regi onal customs departments, customs offices and 
customs posts shall be effected on the basis of the resolution of the Government of the Russian 
Federation.   
Competence of specific customs authorities as regard to accomplishment of particular 
functi ons, execu tion of particular customs operations as well as the area of activities of customs 
authorities are to be determined by the federal executive authority authorized in the area of the 
customs business, upon agreement with the federal executive autho rity accom plishing functions for 
development of the state policy and legal regulation of foreign economic activities.  
 
The federal executive authority authorized in the area of the customs business, upon 
agreement with the federal executive authority acco mplishing functions for development of the state 
policy and legal regulation of foreign economic activities, is entitled to create specialized customs 
authorities whose competence is limited to separate powers for accomplishment of certain functions 
impose d on custo ms authorities or for execution of customs operations in relation to certain types of 
goods.  
 
3. Regional customs departments, customs offices and customs posts shall be guided by general or 
individual provisions approved by the federal executiv e authorit y authorized in the area of the 
customs business, upon agreement with the federal executive authority accomplishing functions for 
development of the state policy and legal regulation of foreign economic activities. Customs posts 
may not have the status of legal entities.  
 
4. The federal executive authority authorized in the area of the customs business shall have its 
representative offices in foreign states to be created in accordance with the procedure established by 
legislation of the Russian Fe deration.  G/VAL/N/1/RUS/1  
Page 20 
 
 
   
Article 11. Principles of activity of customs authorities  
 
1. Activities of customs authorities are based on the following principles:  
 
1) legality;  
2) ensuring of equality of persons before the law, respect and observance of their rights and 
freedom s; 
3) unicity of the system of customs authorities and centralized management;  
4) professionalism and competence of officials of customs authorities;  
5) clarity, predictability, transparency of actions taken by officials of customs authorities, 
understandability of  requiremen ts of customs authorities within the framework of execution 
of customs operations and customs control, accessibility of information about the rules of 
foreign economic activities and legislation of the Russian Federation in the area of the 
custo ms business ; 
6) unicity of law enforcement practice within the framework of customs control and execution 
of customs operations;  
7) avoidance of imposition on participants of foreign economic activity, persons exercising 
activities in the area of the customs bus iness, carr iers and other persons of extraordinary 
and unreasonable costs within the framework of accomplishment of the powers in the area 
of the customs business;  
8) improvement of customs control, application of up -to-date information technologies, 
impleme ntation of progressive methods of customs administration, in particular, on the 
basis of generally accepted international standards in the area of the customs business, 
experience of management of the customs business in foreign states – trade partners of the 
Russian  Federation.  
 
Article 12. Functions of customs authorities  
 
1. Customs authorities shall accomplish the following functions:  
 
1) to apply and improve methods of execution of customs operations and customs control, 
create conditions facilitating acceleratio n of goods turnover at import of goods to the Russian 
Federation and export of goods from the Russian Federation;  
2) to facilitate development of foreign economic relations between constituent entities of the 
Russian Federation as well as organi zations and  individuals;  
3) to maintain customs statistics of foreign trade and special customs statistics;  
4) to charge customs duties, taxes, anti -dumping, special and compensatory duties, to control 
correctness of calculation and timeliness of payment o f such duti es, taxes and fees, to take 
measures for forced collection thereof;  
5) to ensure in the territory of the Russian Federation observance of the procedure for 
transportation of goods and transport vehicles for international transportation through t he 
customs border of the customs union;  
6) to ensure, unless otherwise is stipulated in laws of the Russian Federation, observance of 
prohibitions and restrictions established in accordance with international treaties of states – 
members of the customs uni on and legi slation of the Russian Federation in relation to goods 
to be imported to the Russian Federation and exported from the Russian Federation;  
7) to ensure within the limits of their competence protection of intellectual rights;  
8) to counteract smug gling and o ther crimes, administrative violations in the area of the 
customs business, suppress illegal turnover of drugs, psychotropic substances and precursors 
thereof, arms, cultural values, radioactive substances, disappearing kinds of animals and 
plants, parts t hereof, and derivatives, intellectual property, other goods through the customs 
border and to provide assistance for counteracting international terrorism and suppression of  G/VAL/N/1/RUS/1  
 Page 21 
 
 
  illegal interference in airports of the Russian Federation into operati ons of inte rnational civil 
aviation;  
9) to facilitate implementation of measures aimed at protection of state security, public order, 
morality of the population, life and health of humans, protection of animals and plants, 
environmental protection, protect ion of inte rests of Russian consumers of goods imported to 
the Russian Federation;  
10) to exercise within the limits of their competence control over currency operations relating 
to import of goods to the Russian Federation and export of goods from the Ru ssian 
Feder ation, in accordance with international contracts of states -members of the customs 
union, currency legislation of the Russian Federation, and regulatory legal acts adopted by 
currency regulators in accordance with the same;  
11) to ensure in acco rdance with  the international treaty of states -members of the customs 
union measures aimed at counteracting legalization (laundering) of proceeds from crime and 
financing of terrorism within the framework of control over transportation of the currency of 
states-membe rs of the customs union, securities and (or) currency values, travelers checks 
through the customs border of the customs union;  
12)  to ensure fulfillment of international obligations of the Russian Federation to the extent 
of the customs busine ss, to coop erate with customs and other competence authorities of 
foreign states, international organizations dealing with matters of the customs business;  
13) to inform and consult in the area of the customs business, to provide in accordance with 
the es tablished p rocedure state authorities, organizations and individuals with information on 
customs matters;  
14) to carry out scientific, research, experimental and design developments in the area of the 
customs business.  
 
2. Other functions may be imposed o n customs a uthorities by federal laws.  
 
3. Laws of the Russian Federation may determine that certain functions imposed on customs 
authorities by this Federal Law may be accomplished by other executive authorities of the Russian 
Federation.  
 
Article 13. Fla g, pennon a nd emblem of customs authorities  
 
1. Customs authorities shall have a flag and emblem. Seal and river vessels of customs authorities 
shall have a pennon. Am emblem shall be placed on motor transport vehicles and air vessels of 
customs authoriti es. Descript ion and images of the flag and emblem of customs authorities as well as 
the pennon of sea and river vessels of customs authorities shall be approved by the President of the 
Russian Federation.  
 
2. It is forbidden in the Russian Federation to us e on signs, letterheads, invoices and other 
documentation, advertisements and announcements, on goods and package any customs symbols 
(images of the flag or emblem of customs bodies, pennon of sea and river vessels of customs 
authorities) as well as any de signations s imilar to names of customs authorities, within the framework 
of commercial activities of legal entities and natural persons including individual entrepreneurs, other 
than legal entities mentioned in article 36 of this Federal Law and persons de aling in the  area of the 
customs business (section 5 of this Federal Law).  
 
It is forbidden to organizations and individual entrepreneurs exercising trade activities to use 
on signs, letterheads, invoices and other documentation, advertisements and announc ements, on g oods 
and package any verbal designations "customs" and any combination thereof.  
 G/VAL/N/1/RUS/1  
Page 22 
 
 
  Article 14. Location of customs authorities  
 
1. Customs authorities are located in pass points through the customs border of the Russian 
Federation. Other locati ons of custom s authorities shall be determined by the federal executive 
authority authorized in the area of the customs business upon agreement with the federal executive 
authority accomplishing functions for development of the state policy and legal regul ation of fore ign 
economic activities, on the basis of volume of passenger and goods flows, intensity of development of 
foreign economic relations of certain regions, development of transport corridors and transport 
infrastructure, needs of participants of foreign econo mic activities and transport organizations.  
 
2. Customs authorities shall be located at the premises being federal ownership. At the initiative of 
persons exercising activities in the area of the customs business, participants of foreign econo mic 
activitie s exercising regular export and import supplies of goods, transport and forwarding 
organizations and federal postal organizations, customs posts and structural subdivisions of customs 
offices may be located at the premises belonging to such pe rsons.  
 
§ 2. Obligations, powers and liability of customs authorities  
 
Article 15.   Observance of legal requirements by customs authorities and their officials  
 
1. Adoption of resolutions by customs authorities and their officials, execution of actions by 
them shall b e exercised within the limits of their competence and in accordance with legislation on the 
customs business in the Russian Federation.  
 
2. Observance of requirements of legislation on the customs business within the framework 
adoption by cu stoms authoriti es and their officials of resolutions, taking by them of actions or 
omissions shall be secured by the right of appeal, prosecutor's supervision as well as departmental 
control over activities of customs authorities including control on the p art of superior  customs 
authorities and superior officials of customs authorities.  
 
Article 16. Obligations of officials of customs authorities  
 
1. Within the framework of fulfillment of office duties officials of customs authorities are 
obliged:  
to observe  rights and lega l interests of citizens, participants of foreign economic activity and 
persons dealing in the area of the customs business;  
to maintain the level of qualification required to fulfill office duties;  
to fulfill other obligations in accordance  with legislatio n of the Russian Federation established 
for a civil servant or employee of the customs authority.  
 
2. Accomplishment by an official of the customs authority of his/her office duties shall be 
exercised pursuant to his/her job description. The j ob description s hall be established by a regulatory 
legal act of the federal executive authority authorized in the area of the customs business in 
accordance with legislation of the Russian Federation on state service.  
 
3. An official of the customs authority  shall not fulfi ll an illegal instruction given to him/her. In 
case of receipt of such instruction which is illegal, in the opinion of the official, the official shall 
present the written justification of illegality of such instruction with indication of p rovisions of 
legislation of the Russian Federation which may be violated by fulfillment of such instruction, and 
shall receive a written confirmation of such instruction from the chief. If the chief confirms such 
instruction in writing, the official of the  customs authori ty is obliged to refuse to fulfill it.   G/VAL/N/1/RUS/1  
 Page 23 
 
 
  If the official of the customs authority fulfills an illegal instruction, the official and the chief 
who gave such instruction will bear disciplinary, civil -legal, administrative and criminal liability  in 
accordance w ith federal laws.  
 
Article 17. Working time of customs authorities  
 
1. Working time of customs authorities shall be determined by the head of the customs authority in 
accordance with legislation of the Russian Federation.  
 
Working time of customs authoriti es at places of import of goods to the territory of the 
Russian Federation and export of goods from the territory of the Russian Federation shall correspond 
to working time of state controlling authorities and services at such places.  
 
Working time of cust oms authorities at other places of execution of customs operations shall 
be determined taking into account needs of transport organizations, participants of foreign economic 
activities.  
 
Working time of customs authorities at places of imp ort of goods to t he territory of the 
Russian Federation and export of goods from the territory of the Russian Federation which are 
combined with pass points of adjacent states because of location, shall be possible the same as the 
working time of customs a uthorities of suc h adjacent states.  
 
2. At the reasoned request of an interested person, provided that customs authorities are able to satisfy 
such request, customs operations may be executed outside working hours of the customs authority.  
 
Refusal of the customs authority  to execute customs operations outside the working time of the 
customs authority shall be reasoned. The interested person may appeal the refusal of the customs 
authority to execute customs operations outside the working time of the customs  authority.  
 
Article 18. Obligations of customs authorities  
 
1. Customs authorities are obliged in accordance with their functions:  
 
1) to assist within the limits of their powers in development of foreign trade of the 
Russian Federation, to facilitate accele ration of goods t urnover;  
2) to facilitate development of the export and transit potential of the Russian Federation, 
optimization of the export structure, to protect interests of domestic producers using means of 
customs regulation; to continuously improve t he customs contro l system facilitating optimal 
use of resources of customs authorities;  
3) to explain to interested persons their rights and obligations in the area of customs 
relations;  
4) to provide assistance within their powers to participants of foreign eco nomic 
activities in implementation by them of their rights within the framework of execution of 
customs operations in relation to goods and transport vehicles for international transportation;  
5) to establish and maintain official relations of the consulting nature with parti cipants 
of foreign economic activities, persons dealing in the area of the customs business, other 
organization whose operations are associated with foreign trade of goods and their 
professional organizations (associations) for the purpose  of cooperation d evelopment and 
facilitation of their participation in implementation of the most efficient methods of customs 
control;  
6) to ensure timely and full collection of customs duties, taxes and other payments 
collection whereof is imposed on custom s authorities;  G/VAL/N/1/RUS/1  
Page 24 
 
 
  7) to provide state authorities with information on the customs business in accordance 
with the established procedure;  
8) to inform and consult interested parties on provisions of legal acts on the customs 
business in the Russian Federation, regul atory legal acts of federal executive authorities in the 
area of the customs business ; 
9) to ensure safety of operations of customs authorities, protection of officials of 
customs authorities against illegal invasions in connection with accomplishment of offi ce 
duties by offi cials of customs authorities; to carry out the work for prevention, identification 
and suppression of office crimes on the part of officials of customs authorities;  
10) to take measures aimed at protection of the state border of the Russian Fe deration 
within t he limits of their competence and in cooperation with the federal executive authority 
in the area of security for border service;  
11) to ensure observance of the regime of the customs control zone within the limits of 
their competence, indepen dently and in coo peration with other law enforcement authorities;  
12) to ensure needs of customs authorities for expertise and research as well as provision 
of technical means of customs control; to exercise efficient application of search and 
inspection equip ment, other means  of technical control in pass points through the state border 
of the Russian Federation and other places of customs control;  
13) to exercise within the limits of their competence monitoring and assessment of the 
situation with drugs in he Russ ian Federation;  
14) to accomplish other duties prescribed by legislation on the customs business in the 
Russian Federation.  
 
Article 19. Powers of customs authorities  
 
1. For fulfillment of the imposed functions customs authorities are entitled:  
 
1) to take m easures prescribed  by legislation on the customs business in the Russian 
Federation, in order to ensure observance of this legislation by persons;  
2) to require documents, data provision whereof is prescribed by legislation on the customs 
business in the R ussian Federation and other legislation of the Russian Federation control 
over observance whereof is imposed on customs authorities;  
3) to verify identification documents of officials taking part in customs operations;  
4) to require from natural persons an d legal entities c onfirmation of the powers for execution 
of certain actions or execution of certain activities in the area of the customs business;  
5) to exercise in accordance with legislation of the Russian Federation investigative activities 
for the pu rpose of identific ation, prevention, suppression and discovery of crimes, execution 
of urgent investigative actions and interrogation for which, is under the competence of 
customs authorities according to legislation on criminal procedure of the Russian Fe deration, 
identifi cation and establishment of persons preparing, committing or having committed the 
same as well as ensuring of person security;  
6) to take urgent investigative actions and interrogation within their competence and in 
accordance with the pr ocedure determined  by legislation of the Russian Federation on 
criminal procedure;  
7) to carry out proceedings on cases on administrative violations and to bring persons to 
liability for commission of administrative violations in accordance with legislatio n of the 
Russian F ederation on administrative violations;  
8) to use in exigent cases means of communication or transport vehicles belonging to 
organizations or public associations (other than means of communication and transport 
vehicles of diplomatic repr esentative offices , consular and other establishments of foreign 
states as well as international organizations), to prevent crimes in the area of the customs 
business, prosecution and detention of persons who have committed such crimes or who are 
suspected  in commission the reof. Property damage borne in such cases by owners of means of  G/VAL/N/1/RUS/1  
 Page 25 
 
 
  communication or transport vehicles shall be reimbursed by customs authorities at the request 
of owners of means of communication or transport vehicles on account of funds of  the federal 
budge t in accordance with the procedure determined by the Government of the Russian 
Federation;  
9) to detain and deliver to service premises of the customs authorities or bodies of internal 
affairs of the Russian Federation persons suspected i n commission of cr imes, having 
committed or committing crimes or administrative violations in the area of the customs 
business, in accordance with legislation of the Russian Federation;  
10) to carry out documentation, video and audio recording, cinema and photo shooting of 
facts and events associated with import of goods to the Russian Federation and export thereof 
from the Russian Federation, transportation, storage of goods under customs control and 
execution of cargo and other operations with the same;  
11) to receive info rmation required for fulfillment of their functions from state authorities, 
organizations and individuals in accordance with this Federal Law;  
12) to submit claims and applications to courts or arbitration courts:  
for forced collection of  customs duties, t axes, interest and penalties;  
on foreclosure of goods on account of payment of customs duties, taxes;  
on recognition of property as derelict;  
in other cases prescribed by legislation on customs business in the Russian Federation and 
other  legislation of th e Russian Federation;  
13) to develop, create and operate information systems, communication systems and data 
transmission systems, technical means for customs control as well as information protection 
means including means of cryptographi c protection, in a ccordance with legislation of the 
Russian Federation;  
14) to accomplish other powers prescribed by this Federal Law and other federal laws.  
 
2. The powers of customs authorities prescribed in clause 1 of this article may be used exclusi vely at 
accomplish ment by customs authorities of the functions in the area of the customs business. If any 
supervisory or control functions in other areas are imposed on customs authorities, the powers of 
customs authorities for accomplishment of these fun ctions are to be d etermined by the federal law 
pursuant whereto other control or supervisory functions are imposed on customs authorities.  
 
Article 20.   Rights of customs authorities within the framework of customs  
control using vessels of customs authori ties 
 
1. In case o f execution of customs control using sea (river) and air vessels of customs authorities, 
these authorities are entitled:  
 
1) in case of detection of the signs that any goods which are subject to customs control are 
illegally transport on  the transport vehi cle, to stop such transport vehicle and to carry out 
customs inspection thereof;  
2) to detain persons on this transport vehicle suspected in commission of crimes, execution of 
urgent investigative actions and interrogation relating to wh ich are related by legislation of 
the Russian Federation on criminal procedure to the competence of customs authorities unless 
otherwise is prescribed by international treaties of the Russian Federation;  
3) to prosecute and detain outside the area of the t erritorial sea of t he Russian Federation sea 
(river) vessels that have left the territory of the Russian Federation without permit of customs 
authorities, within the adjacent area of the Russian Federation before their entrance to the 
territorial sea of a foreign state provi ded that prosecution was commenced in internal waters, 
territorial sea of the Russian Federation after a visible or sound signal on stoppage from a 
distance enabling to see or hear such signal, and is carried out on the continuous basis;  G/VAL/N/1/RUS/1  
Page 26 
 
 
  4) in case of dete ction of any signs of administrative violation in the area of the customs 
business to detain transport vehicles for withdrawal thereof in accordance with legislation of 
the Russian Federation on administrative violations;  
5) in cases pre scribed by the Cust oms Code of the customs union to accompany transport 
vehicles, in particular, with placement of officials of customs authorities on board thereof.  
 
2. Crews of sea (river) and air vessels of customs authorities shall have the following r ights:  
 
1) free use  of water and air space of the Russian Federation, water area of sea and river ports 
as well as airports, aerodromes (landing platforms) in the territory of the Russian Federation 
notwithstanding appurtenance and designation thereof;  
2) free use of the pre -emptive right for entrance to the port and exit from the port in 
accordance with the procedure agreed upon with interested federal executive authorities;  
3) free obtainment of navigation, hydro meteorological, hydrographic and other inf ormation;  
4) free p rocurement of flights and navigation.  
 
Article 21.   Rights of customs authorities in relation to motor transport  
vehicles transporting goods under customs control  
 
1. Customs authorities are entitled to stop motor transport vehicles in cluding those not ex ercising 
international transportation of goods if such transport vehicles transport goods subject to customs 
control, for the purpose to check goods and documents thereon. Customs authorities may stop 
independently such motor transport vehicles only in the  areas of customs control created along the 
state border of the Russian Federation. Stoppage of such motor transport vehicles at other places shall 
be exercised by authorities for internal affairs authorized in the area of traffic safet y in cooperation 
with customs authorities.  
 
2. In cases mentioned in clause 1 of this article the time of verification by customs authorities of 
goods and documents on the goods and fixation of results of the verification shall not exceed two 
hours. A cert ificate shall be dra wn up on verification of goods and documents on such goods 
according to the form determined by the federal executive authority authorized in the area of the 
customs business. One counterpart of such certificate is to be provided to the carrier. Forced 
placement of the above mentioned transport vehicles in the territory of the warehouse of temporary 
storage or at another place representing the permanent customs control area is permissible only in case 
of initiation of proceedings on an ad ministrative violati on with severance of a copy of the relevant 
resolution and minutes to the carrier or the person driving the transport vehicle. At that, such transport 
vehicle may be in the territory of the warehouse for temporary storage or at another place representing 
the customs control area during the period of time required to unload it, other than in case when such 
transport vehicle is subject to confiscation in accordance with legislation of the Russian Federation.  
 
Article 22.   Binding nature o f requirements of cu stoms authorities  
 
1. Legal requirements of customs authorities and their officials are binding for all persons.  
 
2. Requirements of customs authorities submitted to persons within the framework of execution of 
customs operations and c ustoms control may no t serve the an obstacle for import of goods to the 
Russian Federation, export of goods from the Russian Federation, release thereof and execution of 
activities in the area of the customs business to an extent higher than it is necessar y to ensure 
observanc e of legislation of the Russian Federation on the customs business.  
 
3. Non -fulfillment of legal requirements of customs authorities and their officials will result in 
responsibility prescribed by legislation of the Russian Federation.  
  G/VAL/N/1/RUS/1  
 Page 27 
 
 
  Article 23.   Inter action and cooperation of customs authorities  
with other state authorities  
 
1. Customs authorities shall accomplish their functions independently and in cooperation with other 
state authorities.  
 
2. Customs authorities are entitled in  accordance with this Federal Law and other federal laws to 
admit execution under their control of certain actions relating to their competence by other state 
authorities. The Government of the Russian Federation may in some cases import fulfillment of som e 
functions included i nto the competence of customs authorities according to this Federal Law on 
controlling and other state authorities of the Russian Federation.  
 
3. In case of identification by customs authorities of any signs of administrative violatio ns (crimes), 
proceedin gs on which are within the competence of other state authorities according to legislation of 
the Russian Federation, customs authorities are obliged to immediately notify state authorities 
thereon.  
 
Article 24.   Departmental control  of operations of cust oms authorities  
 
1. Unless otherwise is prescribed by this Federal Law and other federal laws, the superior customs 
authority or the superior official of the customs authority is entitled at any time within the framework 
of departmen tal control to cancel o r amend the resolution of the inferior customs authority or the 
inferior official of the customs authority in the area of the customs business if such resolution does not 
comply with requirements of legislation on the customs busines s in the Russian Federa tion, and to 
take any measures prescribed by legislation on the customs business in the Russian Federation in 
relation to illegal actions (omissions) of inferior customs authorities or inferior officials of customs 
authorities in the  area of the customs bu siness.  
 
2. In case if any signs of violations of legislation on the customs business in the Russian Federation on 
the part of authorized officials of customs authorities in the course or following the results of 
departmental control , customs control shall  take place after release of goods within such terms, in 
such forms and in accordance with such procedure as established by legislation on the customs 
business in the Russian Federation.  
 
Article 25.   Liability of customs authoriti es and their officials  
 
1. For illegal resolutions, actions (omissions) officials of customs authorities shall bear disciplinary, 
administrative, criminal and other liability in accordance with legislation of the Russian Federation.  
 
2. Damage caused to p ersons and their propert y due to illegal resolutions, actions (omissions) of 
officials and other employees of customs authorities within the framework of fulfillment of office or 
labor duties by them, shall be reimbursed in accordance with legislation of t he Russian Federation.  
 
3. Damage caused to persons by legal actions of customs authorities and their officials will not be 
reimbursed unless otherwise is prescribed by this Federal Law and other federal laws.  
 
4. For violation of the terms stipulated by l egislation on the custom s business in the Russian 
Federation for execution of certain actions by customs authorities, the head of the customs authority 
(in the federal executive authority authorized in the area of the customs business, - the head of the 
subdivision whose competen ce covers organization and control of observance of the terms set by law 
according to his job description) shall bear disciplinary liability in form of reduction of the class rank 
and impossibility to be appointed for superior posit ions within the terms of  validity of the punishment.  G/VAL/N/1/RUS/1  
Page 28 
 
 
  In case of repeated violation of the terms within 1 years from the time of primary violation, the heads 
named in the first paragraph  of this clause will be dismissed from customs authorities.  
 
§ 3. Appli cation of physical force , special means, arms and use of service dogs by 
officials of customs authorities  
 
Article 26.   Conditions of application of physical force, special means, arms and use of 
service dogs by officials of customs authorities  
 
1. Offic ials of customs authorit ies may apply physical force, special means, arms and use of service 
dogs in accordance with the procedure prescribed by this Federal Law.  
 
2. Application of physical force, special means and arms shall be preceded by a clear warnin g on the 
intention to ap ply the same and in case of application of arms – warning shots. At that, officials of 
customs authorities are obliged:  
 
1) to provide enough time for fulfillment of their legal requirements other than in cases when 
a delay in appli cation of physical force , special means and arms creates direct danger for their 
life and health and may result in other heavy consequences – in case of a sudden or armed 
attack, attack with use of military equipment, vessels and transport vehicles or in o ther 
circumstances when warning in the given situation is inappropriate or impossible;  
2) to provide persons suffering bodily injuries with fi rst aid and to immediately notify the 
head of the customs authority on the happening that shall notify the prosecu tor thereon not 
later th an in 24 hours.  
 
3. In case of application of physical force, special means or arms, depending on the nature and degree 
of danger of the violation as well as the degree of resistance, officials of customs authorities are 
obliged to be guided by the fact th at the damage caused at elimination of the danger shall be 
minimum.  
 
4. In case of application of physical force, special means or arms, use of service dogs with violation of 
the established procedure, officials of customs authoriti es shall bear liability in accordance with 
legislation of the Russian Federation.  
 
Article 27.   Application of physical force by officials of customs authorities  
 
1. Officials of customs authorities are entitled to apply physical force including combat m aneuvers of 
close fight o nly in such cases when non -violent methods cannot ensure fulfillment of the duties 
imposed on customs authorities.  
 
2. Physical force shall be used for:  
 
1) suppression of a violation;  
2) detention of violators;  
3) overcoming counter action of legal require ments of officials of customs authorities;  
4) prevention of access to the premises, territory, goods under customs control and (or) 
subject to customs control.  
 
Article 28.   Application of special means by officials of customs autho rities  
 
1. Officials of  customs authorities are entitled to apply special means in the following cases:  
 
1) to resist attacks on officials of customs authorities;   G/VAL/N/1/RUS/1  
 Page 29 
 
 
  2) to resist attacks on buildings, structures or transport vehicles belonging to customs 
authorities or used by them , goods and transport vehicles under customs control and for 
release of the above mentioned objects in case of capture thereof;  
3) for detention of violators, their delivery to the official premise of the customs authority or 
author ity for internal affairs  if such persons do not obey or resist or may cause harm to 
surrounding persons or themselves;  
4) to suppress physical resistance against the official of the customs authority;  
5) to stop a transport vehicle the driver whereof has f ailed to fulfill require ments of the 
official of the customs authority to stop within the customs control area.  
 
2. It is forbidden to apply special means against women with visual signs of pregnancy or invalidity 
and minors other than in cases of armed r esistance on their part,  a group or other attach endangering 
life and health of people, safety of goods and transport vehicles under customs control.  
 
3. The list of special means used by customs authorities is determined by the Government of the 
Russian F ederation.  
 
Article 29.   Use of service dogs by officials of customs authorities  
 
1. Officials of customs  authorities are entitled to use service dogs in the following cases:  
 
1) to search and reveal drugs, explosive substances, arms, ammunitions and oth er goods 
illegally import ed to the Russian Federation and exported from the Russian Federation having 
individual odor, within the framework of customs control;  
2) to search and reveal drugs, explosive substances, arms, ammunitions and other things with 
individual odor, within the framework of prosecution and investigative actions;  
3) for odorological expertise;  
4) to search and detect a person by his/her individual odor;  
5) to protect customs infrastructural objects.  
 
2. It is forbidden to use service dogs in case of a threat again st life, health, honor and dignity  of a 
human, for execution of actions not corresponding to designation  of the service dog and under 
conditions which may damage its productivity, life or health.  
 
3. The procedure for use of servi ce dogs within the framew ork of customs control, financing of their 
acquisition, training and accommodation is determined by the Government of the Russian Federation.  
 
Article 30.   Application of arms by officials of customs authorities  
 
1. In the state of necessary defense or ex treme necessity officials of customs authorities are entitled, in 
the absence of special means, to apply arms or use any nearby means.  
 
2. Officials of customs authorities are entitled to apply arms for fulfillment of their duties  in the 
following cases:  
 
1) to resist an attack against officials of customs authorities when their life or health are 
subject to immediate danger provided that such attack cannot be resisted using any other 
means and methods;  
2) to suppress an attempt to  capture arms of officials  of customs authorities including attempts 
of a person detained by the official of the customs authority, to approach, with reduction of 
the distance instructed by the official of the customs authority, or to touch the arms of suc h 
official;  G/VAL/N/1/RUS/1  
Page 30 
 
 
  3) to resist a  group or armed attack on buildings, structures, air, sea, river vessels or transport 
vehicles belonging to customs authorities or used by them, on goods and transport vehicles 
under customs control, objects where such goods and t ransport vehicles are situ ated  as well 
as  for release of such objects, vessels, goods and transport vehicles in case of armed capture 
thereof;  
4) to detail persons (a person) arranging armed resistance as well as armed persons (a person) 
refusing to sati sfy a legal request to lay  down arms;  
5) to stop motor transport vehicles, sea and river vessels by means of damaging thereof if they 
cause a real threat against life and health of officials of customs authorities or do not satisfy 
their repeated requests to stop after warning shot s; 
6) to disinfect animals threatening life and health of officials of customs authorities;  
7) to warn on the intention to apply arms, give the alarm signal or call for help.  
 
3. It is forbidden to apply arms against women with vi sual signs of pregnancy or  with visible signs of 
invalidity and minors other than in cases directly prescribed by federal laws.  
 
4. An official of the customs authority is obliged to immediately notify the head of the customs 
authority on each case of appl ication of arms in writing  and such head shall notify the prosecutor 
thereon not later than 24 hours from the time of application of arms.  
 
5. The list of types of arms and ammunitions thereto used by customs authorities is determined by the 
Government of the Russian Federation.  
 
6. An official  of customs authorities is entitled to set arms ready if he/she believes that in the given 
situation grounds for application thereof may arise, as prescribed by clause 2 of this article.  
 
§ 4. Ensuring of activities of customs authorities  
 
Article 31.   Material and technical procurement of operations of customs authorities 
and social warranties for officials of customs authorities  
 
1. Material and technical procurement of operations of customs authorities shall be exercised on 
account of fu nds of the federal budget and from other sources prescribed by legislation of the Russian 
Federation.  
 
2. Officials of customs authorities shall be provided with uniform cloths. The form of such clothes, 
the procedure  for issue th ereof, distinguishing sign s and norms of provision with clothing allowance 
for officials of customs authorities shall be set by the Government of the Russian Federation.  
 
The procedure for wearing of the uniform clothes shall be established by the federal executive 
authority in the  area of the customs business.  
 
3. In case of death of an official of the customs authority in connection with fulfillment of his/her job 
duties, a lump -sum allowance will be paid to the family and dependants of the deceased at t he amount 
of 10 -time annua l financial  allowance of the deceased at the most recent position occupied by 
him/her at customs authorities. A monthly allowance will be additionally paid to minor dependants of 
the deceased at the amount of the average monthly salary of the deceased on the most recent position 
occupied by him/her, until achievement of the age of majority or appearance of an independent source 
of income, and for students of day departments of secondary professional, higher professional 
education – until termination of stu dy. For other dependants a survivor pension shall be appointed at 
the amount of the average monthly salary of the deceased.  
  G/VAL/N/1/RUS/1  
 Page 31 
 
 
  If an official of the customs authority suffers from any bodily injuries in connection with 
fulfillment o f his/her job duties, whic h deprive him/her of the possibility to further exercise 
professional activities, such person is entitled for the lump -sum allowance at the amount of 5 -time 
annual financial allowance at the most recent position occupied by him/he r at customs authorities, and 
within 10 years – the difference between the amount of his/her average monthly salary at the most 
recent occupied position and amount of the pension.  
 
If any  other bodily injuries are caused to the official of the customs auth ority, he/she is entitled for the 
lump -sum allowance at the amount of five average monthly salaries.  
 
The damage caused to the property of the official of the customs authority or his/her close relative in 
connection with fulfillment by such official of hi s/her job duties shall be indemnified in full.  
 
Payment of allowances and indemnification of the damage caused to property shall be effected from 
funds of the federal budget with further collection of such sums from guilty persons.  
 
The decision on payment  of allowances shall be ta ken by the head of the customs authority at the 
place of work of the injured official on the basis of the court award or resolution of investigative 
bodies on termination of the criminal proceedings or suspension of preliminary in vestigation.  
 
Refusal or a voidance by investigative bodies to initiate criminal proceedings may be appealed by the 
customs authority to the prosecutor or court on the basis of the conducted service investigation and 
other evidences.  
 
Indemnification of the  damage caused to property  shall be effected at the decision (conviction) of the 
court.  
 
The annual financial allowance of the official of the customs authority used to calculate the amounts 
of lump -sum allowances shall include monetary payments of all kin ds which should have been 
received by such person in the year of death or damaging health.  
 
The average monthly salary shall be determined in accordance with the procedure established by 
legislation of the Russian Federation on compulsory social insurance against accidents at produ ction 
and professional diseases. Amounts of the average monthly allowance payable to minor dependants of 
the deceased official of the customs authority and the difference between the amount of the average 
monthly salary at the mos t recent occupied position  and amount of the pension payable to an official 
of the customs authority due to bodily injuries depriving him/her of the possibility to further exercise 
his/her professional activities shall be indexed in accordance with the pro cedure established by the 
Government of the Russian Federation.  
 
Payment of allowances and amounts of indemnification of the property damage shall be effected by 
the customs authority where the injured/deceased worked before the bodily injury or damage to 
property and in case of re organization or liquidation of such authority – by its successor or superior 
authority.  
 
The procedure for payment of the amounts specified in this clause shall be determined by the federal 
executive authority authorized in the ar ea of the customs business . 
 
4. Officials of customs authorities are subject to compulsory state personal insurance on account of 
funds of the federal budget.  
 
The insurance amount is payable:  G/VAL/N/1/RUS/1  
Page 32 
 
 
  in case of death of the insured official of the customs authori ty during the period of hi s/her 
service at customs authorities or within one year after dismissal due to a hurt (contusion), other bodily 
injuries, diseased caused in connection with fulfillment of job duties, to his/her heirs (upon 
presentation of the cer tificate  of the right for heritage) – at the amount of 12.5 -times annual financial 
allowance;  
 
in case of establishment of invalidity to the insured in connection with fulfillment of job 
duties during the period of his/her service or within one year after dismissal from customs 
authorities:  
 
invalid of the I group – at the amount of 7.5 -times annual financial allowance;   
invalid of the II group – at the amount of 5 -times annual financial allowance;  
invalid of the III group – at the amount of 2.5 -times annua l financial allowance;  
 
in case of a heavy bodily injury caused to the insured in connection with fulfillment of job duties – at 
the amount of the annual financial allowance and in case of lighter bodily injury - at the amount of the 
half-year monetary all owance.  
 
        5. The in surance amount for this type of insurance is payable notwithstanding any payments 
under other types of insurance and payments for indemnification of damage.  
 
The annual  financial allowance of an official of the customs authority sh all be determined accordi ng 
to the most recent position occupied by such official at the customs authority and shall include all 
types of monetary payments to which such person would be entitled in the year of occurrence of the 
insurance event.  
 
Other cond itions of and procedure f or compulsory state personal insurance of officials of customs 
authorities shall be determined by a contract between the federal executive authority authorized in the 
area of the customs business and an insurer.  
 
Article 32. Placem ent of facilities of cust oms authorities  
 
1. Land plots designed for placement of facilities of customs authorities shall be provided within the 
framework of allotment of lads for state needs in accordance with land legislation of the Russian 
Federation.  
 
Land plots allotted for p lacement of facilities of customs authorities shall be provided for 
permanent (termless) use.  
 
2. If structural subdivisions of customs houses and customs posts are placed at facilities of 
organizations mentioned in clause 2 of ar ticle 14 of this Federal L aw, such organizations shall provide 
necessary premises for placement of customs authorities Code on the basis of a contract of gratuitous 
use or lease. Model contracts of gratuitous use and lease as well as the main requirements to 
arrangement and equipme nt, material and technical procurement and maintenance of premises shall be 
established by the Government of the Russian Federation.  
 
Equipment of service premises of customs authorities and their officials with means of 
communica tion and office equipment shall be ensured at the expense of the federal budget.  
 
Article 33. Protection of data about activities of customs authorities  
  G/VAL/N/1/RUS/1  
 Page 33 
 
 
  1. Documents and materials containing data about the personnel composition of customs 
authorities, ab out organization, tactic, m ethods and means of investigative operations are to be stored 
in archives of customs authorities in accordance with legislation of the Russian Federation.  
 
2. Materials of archives of customs authorities representing any historica l and scientific value 
declassified in accordance with legislation of the Russian Federation shall be transferred for storage to 
archives of the Federal Archive Service of Russia in accordance with the procedure established by 
legislation of the Russian Fe deration.  
 
3. Protection o f state, bank and tax secrets and restricted information at customs authorities shall be 
ensured in accordance with legislation of the Russian Federation.  
 
Article 34.   Establishments and state unitary enterprises of customs auth orities  
 
1. The federal ex ecutive authority authorized in the area of the customs business has in its competence 
scientific and research establishments, educational establishments of higher professional and 
supplementary education, health care establishme nts, printed editions, info rmation and computation 
centers and other establishments as well as state unitary enterprises whose activities facilitate 
resolution of tasks imposed on customs authorities.  
 
2. Determination of the functions of establishments an d state unitary enterprises  of customs 
authorities shall be effected in accordance with requirements of anti -trust and other legislation of the 
Russian Federation.   
 
Article 35.   Property of customs authorities and organizations of customs authorities  
 
Property of customs authoriti es, establishments and state unitary enterprises of customs authorities 
represent federal property. Such property shall be disposed in accordance with legislation of the 
Russian Federation.  
 
SECTION 3. APPEAL OF  RESOLUTIONS, ACT IONS (OMISSIONS) OF CUSTOMS 
AUTH ORITIES AND THEIR OF FICIALS  
 
Article 36. Right of appeal  
 
1. Any person is entitled to appeal a resolution, action (omission) of a customs authority or its official 
if such resolution, action (omission) violated, in the opi nion of such person, his rig hts, freedoms or 
legal interests, or created any obstacles for implementation of such rights, freedoms or legal interests 
or illegally imposed any  obligation on him.  
 
2. Waiver by the person of the right to appeal a resolution , action (omission) of a cus toms  authority or 
its official is invalid.  
 
Article 37. Appeal procedure  
 
1. The procedure for submission, consideration and resolution of appeals submitted to customs 
authorities against resolutions, actions (omissions) of cust oms authorities or their off icials in the area 
of the customs business is determined by this section.  
 
The procedure determined by this section shall not apply in case of appeal against resolutions of 
customs authorities or their officials on cases of admi nistrative violations as wel l as other resolutions, 
actions (omissions) of customs authorities or their officials for which a special procedure of appeal is 
prescribed.  G/VAL/N/1/RUS/1  
Page 34 
 
 
   
2. Resolutions, actions (omissions) of customs authorities or their officials may be a ppealed to 
customs authoriti es and (or) a court, arbitration court.  
Submission of an appeal against a resolution, action (omission) of a customs authority or its official to 
the customs authority does not exclude the possibility to submit a similar appeal to a court, arbitration 
court. An appeal against a resolution, action (omission) of a customs authority or its official submitted 
to the customs authorities and to the court, arbitration court, shall be considered by the court, 
arbitration court.  
 
3. The procedure for submission, pr oced ure for consideration and procedure for resolution of appeals 
submitted to courts and arbitration courts shall be determined by legislation of the Russian Federation 
on civil proceedings and proceedings at arbitration court.  
 
Article 38.   The procedur e for submission of a appeal against a resolution, action 
(omission) of a customs authority or its official  
 
1. A appeal against the resolution, action (omission) of a customs authority or an official of the 
customs authority s hall be submitted to the sup erior customs authority.  
 
A appeal against the resolution, action (omission) of a customs authority or an official may be 
submitted both to the immediately superior customs authority and through the customs authority 
whose, of w hose employee's, resolution,  action (omission) is being appealed.  
 
2. The customs authority whose, of whose employee's, resolution, action (omission) is being appealed, 
shall direct such appeal to the superior customs authority together with confirming mat erials not later 
than five b usiness days from the day of submission thereof.  
 
In cases when the customs authority receiving the appeal against the resolution, action (omission) of a 
customs authority or its official is not competent to consider the same. I t is obliged to direct it no t 
later than five business days to the customs authority that shall consider it in accordance with this 
article, subject to notification of the appellant in writing.  
 
3. An appeal against the resolution, action (omission) of a f ederal executive authority a uthorized in 
the area of the customs business shall be submitted to this authority.  
 
Article 39.   Powers of persons at appealing resolutions, actions (omissions) of a customs 
authority or its official. Participation of represen tatives at appealing of reso lutions, 
actions (omission) of a customs authority or its official  
 
Organizations shall participate in appeal of resolutions, actions (omissions) of a customs authority or 
its official through their bodies acting in accordance with the federal law, other r egulatory legal acts 
or constitutive documents of the organizations.  
 
 Protection of rights and legal interests of disabled persons at appeal of resolutions, actions 
(omissions) of a customs authority or its official shall be e nsured by their legal represe ntatives – 
parents, adoptive parents, guardians or trustees who may entrust another representative chosen by 
them to take actions for appeal.  
 
 An authorized representative of the liquidation commission shall act on behalf of t he 
liquidated organizations i n ca se of appeal against resolutions, actions (omissions) of a customs 
authority or its official.  
  G/VAL/N/1/RUS/1  
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  Representatives of individuals including individual entrepreneurs and organizations within the 
framework of appeal against resol utions, actions (omissions) o f a customs authority or its official may 
be advocates and other persons providing legal assistance.  
 
Powers of heads of organizations representing the organizations within the powers prescribed by the 
federal law, other regulat ory legal acts or constituti ve do cuments shall be confirmed by documents 
evidencing their service position as well as constitutive and other documents.  
 
 Powers of legal representatives shall be confirmed by documents evidencing their status and 
powers.  
 Powers of an advocate shall be ev idenced in accordance with the federal law.  
 Powers of other representatives shall be expressed in a power of attorney issued and executed 
pursuant to clause 4 of this article and in cases prescribed by an international tre aty of the 
Russian Federatio n or federal law – in another document.   
 
1. A power of attorney shall be signed on behalf of the organization by its head or another 
person authorized for this purpose by constitutive documents and shall be certified with the s eal of the 
organization.  
 
2. A po wer of attorney on behalf of an individual may be notarized or certified in accordance 
with any other procedure determined by law. A power of attorney on behalf of an individual 
entrepreneur shall be signed by him/her or ma y be notarized or certified in ac cordance with any other 
procedure determined by law.   
 
3. A representative is entitled to take all actions prescribed by this section on behalf of the 
presented person including submission and signing of an appeal against a resolution, action 
(omissi on) o f a customs authority or its official, unless otherwise is prescribed by the power of 
attorney or another document.  
 
Article 40.   Terms of submission of an appeal against the resolution, action  
(omission) of a customs auth ority or its official  
 
An ap peal against the resolution, action (omission) of a customs authority or its official may be 
submitted within three months:  
 
1) from the day when the person knew or should have known on violation of his rights, 
freedoms or lega l interests, creation of obst acles  for implementation thereof or illegal 
imposition of any obligation on him;  
2) from the day of expiration of the term for adoption by the customs authority or its official 
of the resolution or execution of the action estab lished by legislation on the custo ms business 
or another regulatory legal act of the Russian Federation adopted in accordance with such 
legislation.  
 
Article 41.   Restoration of the term for submission of an appeal against the resolution, 
action (omission ) of a customs authority or i ts official  
 
1. In case of missing of the term of appeal for any just cause, this term may be restored at the request 
of the person who submitted the appeal against the resolution, action (omission) of a customs 
authority or it s official, by the customs au thori ty empowered to consider this appeal.  
 
2. Restoration of the missed term of appeal takes place in form of actual acceptance of the appeal 
against the resolution, action (omission) of a customs authority or its official for  consideration.  
 G/VAL/N/1/RUS/1  
Page 36 
 
 
  Article 42.    Form and content of the appeal against the resolution, action  
(omission)  of a customs authority or its official  
 
1. An appeal against the resolution, action (omission) of a customs authority or its official shall be 
submitte d in writing and shall be sig ned b y the person whose rights have been violated in his opinion, 
or by his representative personally.  
 
If such appeal is submitted by a representative, the appeal shall be accompanied by the documents 
evidencing his powers.  No use of analogues of the per sonal  signature to sign the appeal is permitted.  
 
2. The appeal against the resolution, action (omission) of a customs authority or its official shall 
contain:  
 
the name of the customs authority or position, family name, first name and middle name of 
the o fficial of the customs authority (if known), whose resolution, action (omission) is being 
appealed;  
the family name, first name and middle name of the individual or name of the entity 
submitting the appeal, his address of domic ile or its address of locatio n; 
the essence of the resolutions, actions (omissions) being appealed.  
 
3. The person submitting an appeal against the resolution, action (omission) of a customs authority or 
its official, may not present documents and data evi dencing the circumstances spe cified in this appeal. 
If presentation of such documents and data is material for consideration of this appeal and these 
documents are absent at the customs authority, whose or whose official's resolution, action (omission) 
is being appealed, the customs a uthor ity considering such appeal, is entitled to require such 
documents and data from the appealing person. In such case the term of consideration of the appeal 
against the resolution, action (omission) of a customs authority o r its official shall be suspe nded until 
presentation by the person of documents and data requested by the customs authority but not more 
than three months. If the person fails to present documents and data requested by the customs 
authority, the decision o n the relevant appeal shall b e tak en without taking into account arguments for 
evidencing whereof the documents and data have not been presented.  
 
Article 43.   Consequences of submission of an appeal against the resolution,  
action of the customs authority  or its official  
 
1. Submissi on of  an appeal against the resolution, action of the customs authority or its official shall 
not suspend fulfillment of the resolution, action being appealed.  
 
2. If there are sufficient grounds to believe that the resolution , action being appealed does n ot co mply 
with the legislation on the customs business in the Russian Federation, as well as in case is non -
suspension of fulfillment of the resolution, action may lead to inevitable consequences. The customs 
authority conside ring the appeal may fully or p artially suspend fulfillment of the resolutions, action 
being appealed before adoption of the decision on the essence of the appeal.  
 
Article 44.   Grounds for refusal to consider the appeal against the resolution, action 
(omi ssion) of a customs authority or its official in merits  
 
1. The customs authority shall refuse to consider the appeal against the resolution, action (omission) 
of a customs authority or its official in merits if:  
 
1) the established terms of appeal have no t been observed and the person  has not submitted an 
application for restoration of the missed term of appeal or the application for restoration of the 
missed term of appeal has been dismissed;   G/VAL/N/1/RUS/1  
 Page 37 
 
 
  2) the requirements stipulated in clauses 1 and 2 of article 42  of this Federal Law have not 
been satisfied;  
3) the person has already submitted a similar appeal to a court  and such appeal has been 
accepted by a court, arbitration court for consideration or a resolution has been issued 
thereon;  
4) the subject -matter of such appeal is a resolution , action (omission) of an authority not being 
a customs authority or of an official of an authority not being a customs authority;  
5) the appeal has been submitted by a person whose powers have not been confirmed in 
accordance  with the procedure establishe d by article 39 of this Federal Law;  
6) the appeal has been submitted by a person whose rights, freedoms or legal interests have 
not been concerned by the resolution, action (omission) being appealed;  
7) the subject -matter of the appeal is an act (document ) of the customs authority or its official 
not representing a resolution in the area of the customs business;  
8) there is a resolution adopted pursuant to article 48 of this Federal Law by the same customs 
authority in relatio n to the same person and on th e sam e subject -matter;  
9) there is no subject of appeal, i.e. the fact of adoption of the resolution by the customs 
authorities or execution by it of the action (omission) has not been confirmed.  
 
2. The decision to refuse to consider the appeal against th e res olution, action (omission) of a customs 
authority or its official in merits shall be taken not later than five business days from the day of 
submission of such appeal unless otherwise prescribed by this Federal Law.  
 
In cases prescribed by sub -clauses  3, 8 and 9 of clause 1 of this article, the decision to refuse 
to consider the appeal against the resolution, action (omission) of a customs authority or its official in 
merits shall be taken not later than five business days  from the day of receipt by th e cus toms authority 
considering such appeal, of the determination of the court, arbitration court on acceptance of a similar 
appeal for consideration or a court judgment or other documents evidencing on existence of grounds 
preventing from consideration of  the appeal.  
 
3. The decision of the customs authority to refuse to consider the appeal against the 
resolution, action (omission) of a customs authority or its official in merits may be appealed to a 
superior customs authority  or a court, arbitration court . 
 
Article 45.   Withdrawal of the appeal against the resolution, action (omission) of a 
customs authority or its official  
 
1. The person who has submitted an appeal against the resolution, action (omission) of a customs 
authority or its official may with draw such appeal at any time before issue of a decision on the appeal.  
 
2. A repeated appeal on the same ground may be submitted within the terms specified in article 40 of 
this Federal Law.  
 
Article 46.   The customs authorit y considering the appeal again st the resolution, action 
(omission) of a customs authority or its official  
 
1. An appeal against the resolution, action (omission) of a customs authority or an official shall be 
considered by a superior customs authority.  
 
2. The decision on the appeal s hall be taken on behalf of the customs authority by the head of such 
customs authority or an official authorized by it. At that, consideration of an appeal against the 
resolution, action (omission) of a customs authority or it s official may be exercised by  an official who 
adopted the appealed resolution, took the appealed action (omission) or any official inferior in relation 
to him.  G/VAL/N/1/RUS/1  
Page 38 
 
 
  Article 47.   Terms of consideration of the appeal against the resolution, action 
(omission) of  a customs authority or its of ficial 
 
1. The appeal against the resolution, action (omission) of a customs authority or its official shall be 
considered by a n of the reasons for such extension.  
 
Article 48.   The decision of the customs authority on the a ppeal against the resolution, 
actio n (omission) of a customs authority or its official  
 
1. The decision of the customs authority on the appeal against the resolution, action (omission) of a 
customs authority or its official shall be taken in writing accord ing to the form determined by the 
federal executive authority authorized in the area of the customs business. Such decision shall specify 
the following:  
 
the name of the customs authority that considered the appeal;  
the position, family name and initials o f the official of the customs autho rity that took the 
decision on the appeal, requisites of the document evidencing his powers to consider the 
appeal (other than the head of the customs authority);  
the family name and initials of the person or name of the entity who submitted the appea l; 
brief summary of the appeal in merits;  
the decision taken on the appeal;  
arguments and grounds of the decision taken;  
data on the procedure for appeal of the decision taken.  
 
2. Following the results of consideration of the  appeal against the resolution , action (omission) of a 
customs authority or its official the customs authority shall:  
 
1) recognize the resolution, action (omission) of a customs authority or its official legal and 
dismisses the appeal;  
2) recognize resolu tion, action (omission) of a c ustom s authority or its official illegal fully or 
partially and takes the decision to satisfy the appeal fully or partially.  
3. In case of satisfaction of the appeal against the resolution, action (omission) of a customs 
autho rity or its official fully or partially, the customs authority shall:  
cancel fully or partially the resolution adopted by the customs authority or its official;  
 
cancel the resolution adopted by the customs authority or its official and oblige such customs  
authority or its official to adopt  a new resolution in accordance with legislation of the Russian 
Federation or shall independently adopt such resolution if adoption thereof is covered by the 
competence of the customs authority that considered the appeal;  
 
recognize the action (omissi on) o f a customs authority or its official illegal;  
 
recognize the action (omission) of a customs authority or its official illegal and determine measures to 
be taken for the purpose to eliminate made violations or shall indep endently take necessary action s is 
execution of such actions is covered by the competence of the customs authority that considered the 
appeal.  
 
4. Actions aimed at implementation of the decision of the customs authority on satisfaction of the 
appeal agains t the resolution, action (omis sion)  of a customs authority or its official shall be taken by 
the customs authority whose or whose official's resolution, action (omission) are recognized illegal, 
within 10 business days from the day of submission of the dec ision on such appeal to such a uthor ity 
unless another term for execution thereof is stipulated in such decision.   G/VAL/N/1/RUS/1  
 Page 39 
 
 
  5. The official of the customs authority considering the  appeal against the resolution, action 
(omission) of a customs authority or its offici al on behalf of the customs au thori ty, shall, upon 
detection of any signs of willful non -fulfillment or improper fulfillment by the official of the customs 
authority of job duties imposed on him, take measures to bring such official to disciplinary liabili ty in 
accordance with the esta blish ed procedure.  
 
6. A copy of the decision taken following the results of consideration of the appeal against the 
resolution, action (omission) of a customs authority or its official shall be sent to the person who 
submitte d the appeal within the terms speci fied in article 47 of this Federal Law.  
 
7. The decision of the customs authority on the appeal against the resolution, action (omission) of a 
customs authority or its official may be appealed to a superior customs author ity or to a court, 
arbitration  court. 
 
Article 49.   Facilitated procedure for appeal of the resolution, action (omission) of an 
official of the customs authority  
 
1. A resolution, action (omission) of an official of the customs house or customs post in t he area of the 
customs busines s in connection with transportation of goods with value exceeding 2.5 million rubles 
may be appealed in accordance with the facilitated procedure.  
 
2. The facilitated procedure for appeal of the resolution, action (omission) o f an official of the 
customs a uthor ity consists in submission by a person of an oral appeal to a superior official of the 
customs house or customs post respectively and in case of appeal of a resolution, action (omission) of 
the head of the customs post – to the head of the customs hou se wi thin the area whereof such customs 
post is situated.  
 
The official of the customs authority is obliged to register the oral appeal and to issue to the carrier a 
written notice on acceptance of the appeal for consideration . 
 
3. Consideration of the app eal a gainst the resolution, action (omission) of the official of the customs 
authority in accordance with the facilitated procedure shall be exercised on the urgent basis and the 
decision on such appeal shall be taken immediat ely, not later than 3 hours fr om th e time of 
submission thereof.  
 
4. In case of appeal in accordance with the facilitated procedure, at the desire of the person submitting 
the appeal against the resolution, action (omission) of the official of the customs authority, the official 
of the  customs authority considering such appeal shall draw up a certificate on consideration of such 
appeal in accordance with the facilitated procedure with indication of data about the official of the 
customs authority considerin g the appeal, the person who s ubmit ted the appeal, brief summary of the 
appeal and taken decision. In case of refusal to consider the appeal against the resolution, action 
(omission) of the official of the customs authority in accordance with the facilitat ed procedure, this 
act shall s pecif y the reasons for such refusal. The form of the act shall be determined by the federal 
executive authority authorized in the area of the customs business. The act on consideration of the 
appeal against the resolution, act ion (omission) of the official  of the customs authority in accordance 
with the facilitated procedure shall be signed by the official of the customs authority considering the 
appeal and the appellant. A copy of the act on consideration of the appeal against  the resolution, 
action (omiss ion) of the official of the customs authority in accordance with the facilitated procedure 
shall be issued to the appellant.  
 
5. Consideration of the appeal against the resolution, action (omission) of the official of the cust oms 
authority in accordance wi th th e facilitated procedure and taking of a decision do not prevent from G/VAL/N/1/RUS/1  
Page 40 
 
 
  submission of an appeal against the resolution, action (omission) of the customs authority or its 
official in accordance with the general procedure.  
 
6. The act on consideration of t he ap peal against the resolution, action (omission) of the official of the 
customs authority in accordance with the facilitated procedure may be appealed in accordance with 
the general procedure to a superior customs authority  or a court, arbitration court . 
 
 
SECTION 4. INFORMING AND CONSULTING  
 
Article 50.   Obtainment of information on the reasons for the adopted resolution,  
taken action (omission)  
 
1. The person in relation to whim a customs authority or its official adopte d a resolution or took an 
actio n as well as the person in relation to whom no resolution was adopted or the action to be taken 
was not taken within the established term may submit an inquiry to such customs authority on the 
reasons and grounds of adoption of the resolution or taking of the a ction or on the reasons for failure 
to adopt the resolution or take the action provided that this directly and individually affects the rights 
and legal interests of such persons.  
 
2. Such inquiry shall be submitted with in six months from the date of adopt ion of the resolution, 
execution of the action (omission) or expiration of the term for adoption or execution thereof from the 
day when the person knew about the adopted resolution or executed action (omission).  
 
3. The interested person may submit an  inquiry for provision of necessary information both orally or 
in writing. The oral inquiry is to be considered by the customs authority on the day of receipt of such 
inquiry. In case of submission of a written inquiry the an swer shall be given in writing withi n 10 days 
from the day of receipt of the inquiry.  
 
Article 51.   Informing about legal acts in the area of the customs business  
 
1. The federal executive authority authorized in the area of the customs business and othe r 
customs authorities shall ens ure f ree gratuitous access, in particular, with use of information 
technologies, to information on effective legal acts in the area of the customs business.  
 
2. Customs authorities shall ensure access to information about le gal acts being prepared as well  
as on amendments and supplements to legal acts in the area of the customs business which have not 
yet come into force, other than in cases when preliminary notification on legal acts being prepared 
will prevent from executio n of customs control or facilit ate reduction of efficiency thereof.  
 
3. The federal executive authority authorized in the area of the customs business shall arrange 
for publication of legal acts adopted by such authority as well as legal acts on the custom s business in 
the Russian Feder ation  and other legal acts of the Russian Federation in accordance with laws of 
states – members of the customs union  in its official publications.  
 
Article 52.   Consulting on matters of the consulting and information servi ces and other 
matters covered b y the  competence of customs authorities  
 
1. Customs authorities shall consult interested persons on matters of the customs business and other 
matters covered by competence of such authorities. The head of the customs authori ty (the person 
substituting him ) sha ll determine officials of the customs authority authorized to consult.   G/VAL/N/1/RUS/1  
 Page 41 
 
 
  2. Consulting by customs authorities shall be exercised orally or in writing on the free basis. At the 
written request of an interested person the c ustoms authority is obliged to provi de information in 
writing as soon as possible but not later than one month from the day of receipt of the request.  
 
3. Information provided to interested persons within the framework of consultations may not serve the 
basis for adoption of a resoluti on or  execution (non -execution) of actions by customs authorities 
within the framework of execution of customs operations in relations to goods and (or) transport 
vehicles.  
 
4. If the requested information is provided untimel y or inaccurately and if this r esult s in any losses for 
the person who asked for consultation, the losses shall be indemnified in accordance with provisions 
of clause 6 of article 8 of this Federal Law.  
 
5. Customs authorities shall not be liable for losse s caused due to misrepresentati on of  the text of a 
legal act published without their knowledge and control as well as for losses resulting from non -
qualified consultations provided by persons not authorized to give the same.  
 
6. The procedure for organizat ion of consulting by customs au thori ties shall be determined by the 
federal executive authority authorized in the area of the customs business .  
 
Article 53.   Involvement of non -commercial organizations uniting persons exercising activities 
relating to im port of goods to the Russian Fe derat ion and export of goods from the Russian 
Federation as well as persons exercising their activities in the area of the customs business for 
formation and implementation of the state policy in the area of the customs busin ess 
 
1. The federal executive a uthor ity authorized in the area of the customs business, for the purpose to 
agree upon socially important interests of the persons exercising activities associated with import of 
goods to the Russian Federation and export of goods from the Russian Federati on as  well as persons 
exercising activities in the area of the customs business, shall involve such persons for formation and 
implementation of the state policy in the area of the customs business.  
 
2. Involvement of non -comme rcial organizations uniting pe rsons exercising activities relating to 
import of goods to the Russian Federation and export of goods from the Russian Federation as well as 
persons exercising their activities in the area of the customs business for formation  and 
implementation of the sta te pol icy in the area of the customs business  may take the following forms:  
 
1) participation in development of draft regulatory legal acts of the Russian Federation in 
accordance with laws of states – members of the customs un ion, acts of customs legislat ion of 
the customs union;  
2) participation in analysis of financial, economic, social and other indicators of development 
of foreign economic activity, in particular, in certain branches of economy, in the territory of 
constitu ent entities of the Russian F ederation;  
3) participation in assessment of efficiency of application of customs administration 
measures;  
4) provision of information necessary for formation and implementation of the state policy in 
the area of the trade act ivities ;  
5) preparation of s uggesti ons on improvement of the customs business for state authorities;  
6) other forms of such participation prescribed by this Federal Law, other federal laws and 
other regulatory legal acts of the Russian Federation adopted in accordance with the same.  
 
 G/VAL/N/1/RUS/1  
Page 42 
 
 
  Section 5. Activities in the area of the customs business  
 
§ 1. General Provisions  
 
Article 54.  Inclusion of legal entities into the registers of persons exercising  
activities in the area of the customs business  
 
1. Inclusio n of legal entities into the  regist ers of persons exercising activities in the area of the 
customs business shall be effected under the terms of articles 13, 19, 24, 29 and 34 of the Customs 
Code of the customs union and articles 61, 67, 70, 76, 82 of this  Federal Law.  
 
2. For inclu sion of  entities into one of the registers of entities exercising activities in the area of the 
customs business, a legal entity shall submit a written application to the customs authority containing 
data prescribed by this Fede ral Law and shall present do cuments  confirming such data, according to 
lists established by articles 62, 68, 71, 77, 83 of this Federal Law respectively.  
 
For inclusion into the Register of owners of warehouse for temporary storage a legal entity shall 
submit an individual applicatio n for e ach territorially separated premise and (or) each territorially 
separated open platform which are designed for use as warehouse for temporary storage or customs 
warehouse.  
 
Documents confirming provision of the customs au thority with a security of p ayment of customs 
duties, taxes, may be presented by the applicant within 30 days from the day of receipt of the notice 
from the customs authority on confirmation of observance of other conditions for inclusion of the 
legal enti ty into the relevant registe r. 
 
3. Documents mentioned in clause 2 of this article may be presented in form of originals or copies 
certified by the person presenting the same, authorized bodies that issued such documents or notarized 
other than documents c onfirming provision of the c ustoms authority with a security of payment of 
customs duties, taxes which shall be presented as originals.  
 
At presentation of copies of documents certified by the person submitting the same, the customs 
authority shall verify in case of necessity complia nce of copies of such documents with originals and 
then the original documents shall be returned to the person providing the same.  
 
Upon completion of consideration of the application the customs authority is obliged to return t o the 
applicant at its reque st originals of the presented documents other than original documents confirming 
provision of the customs authority with a security of payment of customs duties, taxes.  
 
4. If the application does not contain any data prescribe d by this Federal Law or if no docu ments are 
presented confirming data specified in the application, together with the application, according to the 
list established by this Federal Law, the customs authority shall immediately notify the applicant 
thereon.   
 
5. The customs authority shall consider the application within a term not exceeding 30 days from the 
date of receipt thereof and shall take the decision on inclusion or refusal to include the legal entity 
into the relevant register.  
 
If the applicant do es not submit together with the app lication for inclusion into the register the 
documents confirming provision of the customs authority with a security of payment of customs 
duties, taxes, subject to observance of the other conditions of inclusion of the l egal entity into the 
relevan t regis ter, the customs authority shall notify the applicant thereon within the specified term. In 
such case the customs authority shall take the decision on inclusion of the legal entity into the relevant  G/VAL/N/1/RUS/1  
 Page 43 
 
 
  register not later tha n three days after the appli cant ha s submitted the documents confirming provision 
of the appropriate security of payment of customs duties to the customs authority.   
 
6. In order to verify compliance of the premises and territorial declared as a warehouse for temporary 
storage, custo ms ware house or duty free shop with requirements and conditions established in 
accordance with this Federal Law, the customs authority shall carry out inspection of such permits 
and (or) territories.  
 
7. If the documents and da ta submitted by the legal en tity do  not meet requirements of legislation of 
the Russian Federation on the procedure for execution and issue thereof, contain any contradictory or 
unclear information or the documents submitted contain any corrections, the cu stoms authority 
considering the app lication may require from third persons and state authorities documents 
confirming data specified by the legal entity. Such persons and state authorities are obliged to present 
the requested documents and data within 10 d ays from the date of receipt  of the request.  
 
8. In cases mentioned in clauses 6 and 7 of this article, the term of consideration of the application 
shall be extended by the time required for execution of customs inspection of the premises and (or) 
territ ories or by the period of ti me required to the customs authority to send a request and presentation 
by persons of requested documents and data. The term of consideration of the application may be 
increased by more than 10 days.  
 
9. The resolution on inclus ion of a legal entity into t he relevant register shall be executed in form of a 
written resolution of the customs authority and issue of a certificate on inclusion into such register and 
in case of inclusion into the register of customs carriers – the docu ment confirming the status o f the 
customs carrier, to the head or another authorized representative of the legal entity against receipt or 
in another way confirming the fact and date of receipt thereof within 3 business days from the date of 
adoption of su ch resolution.  
 
Forms of cer tificates on inclusion into the register of customs representatives, the register of owners 
of warehouse of temporary storage, register of owners of customs warehouses, register of owners of 
duty free shops (hereinafter referred  to as the "certificate") an d the p rocedure for completion thereof 
shall be determined by the federal executive authority authorized in the area of the customs business. 
The form of the document confirming the status of the customs carrier shall be establi shed in 
accordance with clau se 4 of article 18 of the Customs Code of the customs union by the resolution of 
the Customs Union Commission.  
 
10. The customs authority shall decide to refuse to include into the relevant register only in case of 
non-observanc e of the conditions of inclu sion in to the relevant register prescribed by the Customs 
Code of the customs union and this Federal Law and (or) non -provision of the documents mentioned 
in clause 2 of this article, within one month from the day of receipt of the notice from the customs 
authori ty prescribed by clause 4 of this article, or non -submission of documents confirming provision 
of the customs authority with a security of payment of customs duties, taxes within one month from 
the day of receipt of the n otice from the customs autho rity on  confirmation of observance of the other 
conditions of the legal entity into the relevant register. The resolution on refusal shall be made known 
to the head or another authorized representative of the legal entity in wri ting not later than 3 busine ss 
days from the date of adoption of such resolution.  
 
11. No fee shall be charged for consideration of the application and inclusion into registers of persons 
exercising their activities in the area of the customs business.  
 
12. The procedure for accompli shment of state functions at inclusion into the registers (at exclusion 
from registers) of persons exercising their activities in the area of the customs business, introduction 
of amendments into such registers as well as forms of certificates on inclusion  into t he register of G/VAL/N/1/RUS/1  
Page 44 
 
 
  customs representatives, the register of owners of warehouses for temporary storage, the register of 
owners of customs warehouses, the register of owners of duty free shops and the procedure for 
completion thereof shall be determined by the federal executive authority authorized in the area of the 
customs business.  
 
The form of the document confirming the status of the customs carrier according to clause 4 of article 
18 of the Customs Code of the customs un ion shall be established by the res olution of the Customs 
Union Commission.  
 
Article 55.  Amendment of data specified in the application for  inclusion into  
one of the  registers of persons exercising activities in the area of the  customs  business  
 
1. In ca se of amendment of any data specified in the application prescribed by clause 2 of article 54 of 
the Federal Law or in documents attached thereto, The legal entity included into one of the registers 
of persons exercising activities in the area of the custo ms business (its legal succe ssor in  case of 
reorganization of a legal entity) is obliged to notify the customs authority in writing on such 
amendments within five business days from the date of occurrence of the relevant events or from the 
date when the pe rson knew on occurrence ther eof sub ject to presentation of amended documents or 
documents confirming amendment of the data.  
 
2. The customs authority shall within five business days following the date of receipt of information 
mentioned in clause 1 of thi s article verify compliance of newl y specified data with the conditions set 
for inclusion of the legal entity into the relevant register, and if amended data are data to be specified 
in the certificate or the document confirming the status of the customs c arrier, it shall consider th e 
matte r on issue of a new certificate.  
 
3. Documents presented pursuant to this article shall be included into the package of documents 
submitted by the legal entity at inclusion into the relevant register.  
 
Article 56.  Suspe nsion and resumption of acti vity of  a legal entity as a person exercising 
activity in the area of the customs business  
 
1. Activities of legal entities as customs representatives, owners of warehouses for temporary storage, 
owners of customs warehouses and  owners of duty free shops i ncluded  into the appropriate register of 
persons exercising activity in the area of the customs business, shall be suspended in the following 
cases:  
1) at the application of the legal entity in case of initiation of bankruptcy p roceedings against it;  
2) ad option of a resolution on suspension of operation of the legal entity by a court;  
3) suspension in accordance with legislation of the Russian Federation of validity of the 
permissive document (license) for execution of the rele vant type of activity presen tation 
whereof is a condition for inclusion of the legal entity into the relevant register in accordance 
with this Federal Law;  
4) if as a result of fulfillment of the obligation to pay customs duties on account of the security 
of payment of customs duties  provid ed by the legal entity within the framework of inclusion 
into the relevant register, the amount of such security becomes less than the amount stipulated 
by the Customs Code of the customs union and this Federal Law . 
 
2. The legal entity included int o one o f the registers of persons exercising activities in the area of the 
customs business is obliged to notify the customs authority in writing on events mentioned in sub -
clauses 2 and 3 of clause 1 of this article within thre e days from the date of occu rrence of the relevant 
event .  
  G/VAL/N/1/RUS/1  
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  3. Activities of legal entities as customs representatives, owners of warehouses for temporary storage, 
owners of customs warehouses and owners of duty free shops included into the appropriate regi ster of 
persons exercising activity in the area of the customs business shall be deemed suspended from the 
day following the day of occurrence of events mentioned in sub -clauses 2 and 3 of clause 1 of this 
article. In the case mentioned in sub -clause 1 of clause 1 of this article, a ctivities of legal entities in 
the area of the customs business shall be suspended since the day following the day of receipt by the 
customs authority of the application from the legal entity and in the case prescribed by sub -clause 4 of 
clause 1 of this a rticle – from the day following the day of expiration of the term according to the 
second paragraph of clause 6 of article 139 of the Federal Law . 
 
4. Since the day of suspension of activities of a legal entity as a person exerci sing activities in the area  
of the customs business, execution of customs operations, placement of goods to the warehouse for 
temporary storage, customs warehouse as well as sale of goods at duty free shops are not permitted.  
 
If the term of suspension of operation of the legal enti ty as th e owner of the warehouse for temporary 
storage exceeds 1 month, goods stored at the warehouse for temporary storage are to be moved at its 
expense to another warehouse for temporary storage within two months from the day following the 
day of suspen sion. 
 
5. In case of elimination of the circumstances mentioned in clause 1 of this article servicing the basis 
for suspension activity of legal entities as owners of warehouses for temporary storage, owners of 
customs warehouses  and owners of duty free sh ops included into the relevant register of persons 
exercising activities in the area of the customs business shall be presumed from the day following the 
day of presentation by the legal entity of the documents confirming elimina tion of such 
circumstances.  
 
Article 57.   Exclusion of the legal entity from the registers of persons  
exercising their activities in the area of the customs business  
 
1. A legal entity shall be excluded from the registers of persons exercising activities  in the area of the 
customs  busines s on the basis of the grounds mentioned in articles 14, 20, 25, 30 and 35 of the 
Customs Code of the customs union.  
 
Reorganization of a legal entity included into one of the registers of persons exercising activities in  
the area of the customs bu siness, in form of reorganization, is not a ground for exclusion of such legal 
entity from the relevant register.  
 
2. The resolution on exclusion of a legal entity from the relevant register shall be executed by a 
written resolut ion of the customs authorit y that took the decision on inclusion of the legal entity into 
such register and shall be communicated by the customs authority to the legal entity in whose relation 
such a resolution was adopted in writing with reasoning of such  resolution not later than the day 
following the day of adoption thereof.  
 
Such a resolution shall be served to the head or another authorized representative of the legal entity 
against receipt or in any other manner confirming the fact and date of obtain ment of such resolution. 
If the abo ve mentioned persons avoid obtainment of such resolution, it shall be sent with a registered 
letter.  
 
3. The resolution on exclusion of a legal entity from the registers of persons exercising activities in 
the area of the  customs business shall com e into force in case of:  
 G/VAL/N/1/RUS/1  
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  1) non -observance of conditions of inclusion of the legal entity into the relevant register 
established by the Customs Union of the customs union – upon expiration of 15 days from the 
day of issue of su ch resolution;  
2) non -obser vance by  a customs carrier, owner of a warehouse for temporary storage, owner of 
a customs warehouse, owner of a duty free shop of the obligations under sub -clause 2 of 
article 20, sub -clause 2 of article 25, sub -clause 2 of arti cle 30, sub -clause 2 of art icle 32 of 
the Customs Code of the customs union, respectively, - upon expiration of 15 days from the 
date of issue of such resolution;  
3) applications of a legal entity for its exclusion from the register – from the day followin g the 
date of receipt by th e custom s authority of an application from the legal entity in writing for 
exclusion from the relevant  register.  
 
4. Exclusion of a legal entity from the relevant register due to its liquidation or termination of its 
operation as  a result of reorganization  (other than in case of reorganization of the legal entity) shall be 
exercised by virtue of occurrence of the above mentioned events. The customs authority maintaining 
the relevant register shall enter the record on exclusion of the legal entity from such register after 
receipt of information on the happened event.  
 
5. In cases prescribed in sub -clauses 1 and 2 of clause 1 of this article the further application for 
inclusion into the relevant register of persons exercising activi ties in the area of the cus toms bus iness 
may be submitted after elimination of the reasons which served the basis for exclusion of the legal 
entity from the register.  
 
6. An owner of a warehouse for temporary storage, owner of a customs warehouse and а cu stoms 
carrier are obliged t o notify persons who placed their goods to the warehouse for temporary storage or 
customs warehouse or who transferred goods under customs control for transportation, on its intention 
to terminate its operation one month prior to  the date of submission of the application for exclusion 
from the relevant register. During such period of time placement of goods to the warehouse for 
temporary storage and customs warehouse or acceptance of goods under customs control for 
transportations  are not permitted . 
 
The cu stoms re presentative is obliged to notify the persons upon whose instruction the customs 
representative executes customs operations on submission of the application for its exclusion from the 
register 15 days prior to the date of  submission of such applica tion. Du ring this period of time the 
customs representative may not conclude any contracts with declarants or other interested parties.  
In case of exclusion from the relevant register for any other reasons, the customs representa tive, 
customs carrier, owne r of a w arehouse for temporary storage and the owner of a customs warehouse 
are obliged to notify the persons to whom they provide their services immediately but not later than 
three days from the date of adoption by the customs authority of the resolution  on exclusion from the 
relevant register.  
 
7. Exclusion of a legal entity from the relevant register of persons exercising activities in the area of 
the customs business shall not release such person (its legal successor) from th e obligation to 
complete cu stoms op erations associated with transportation or storage of goods under customs control 
the obligation to execute whereof arose before exclusion of the legal entity from the relevant register, 
in accordance with the procedure e stablished by the Customs C ode of the customs union and this 
Federal Law.  
 
From the day following the day of adoption by the customs authority of the resolution on exclusion of 
an owner of a warehouse for temporary storage or owner of a customs warehouse f rom the relevant 
register, placemen t of goods to the warehouse of temporary storage and customs warehouse is not 
permitted.  
  G/VAL/N/1/RUS/1  
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  After introduction into force of the resolution of the customs authority on exclusion of the owner of 
the warehouse for temporary st orage or owner of the cust oms ware house from the relevant register, 
goods stored at the warehouse for temporary storage or customs warehouse shall be placed at the 
expense of the owner of such warehouse to another warehouse for temporary storage or customs  
warehouse, respectively, within t wo months from the day following the day of introduction of such 
resolution into force.  
 
Foreign goods placed under the customs procedure of duty free trade are to be placed under another 
customs procedure within 15 days f rom the day following the day of introduction into force of the 
resolution on exclusion of the owner of the duty free shop from the register other than in case of 
transfer of the goods for sale thereof to another duty free shop. In such case transfer of th e goods to 
another duty fr ee shop shall take place under supervision of the customs authority and if the customs 
authority deems it necessary for control reliability – in accordance with the customs procedure of 
customs transit.  
 
From the day following the  day of introduction into force of  the resolution on exclusion of the owner 
of the duty free shop from the relevant register, goods placed under the customs regime of duty free 
trade shall be considered for customs purposes as goods under temporary storage . Sale of such goods 
as we ll as placement of other goods to a duty free shop is not permitted.  
 
 8. The security of payment of customs duties, taxes, provided by the legal entity within the 
framework of inclusion to the relevant register, shall be returned  not later than three days  after the 
date of introduction of the resolution on exclusion of such legal entity from the relevant register of 
persons from the relevant register of persons exercising activities in the area of the customs business 
other than t he monetary pledge to be r epaid in accordance with article 148 of this Federal Law.  
 
Article 58.   The procedure for maintenance of registers of persons  
exercising activities in the area of the customs business  
 
1. The federal executive authority authoriz ed in the area of the custo ms busin ess shall maintain 
registers of persons exercising activities in the area of the customs business.  
 
2. Registers of persons exercising activities in the area of the customs business shall be maintained 
electronically acc ording to the form determin ed by th e federal executive authority authorized in the 
area of the customs business on its official web site.  
 
3. Registers of persons exercising activities in the area of the customs business shall be formed on the 
basis of the  resolutions adopted by cus toms aut horities on inclusion of legal entities into the relevant 
registers, on introduction of amendments into the data entered into the relevant register, on suspension 
and resumption of operation of legal entities as a customs  representative, owner of a  warehou se for 
temporary storage, owner of a customs warehouse, owner of a duty free shop.  
 
Amendments are to be introduced into the registers of persons exercising activities in the area of the 
customs business within 3 days fr om the date of adoption of the relevant resolution by the authorized 
customs authority.  
 
4. The federal executive authority authorized in the area of the customs business shall ensure regular, 
but not less than once every three months, publication of regis ters of persons exercising activities in 
the area of the customs business in its official publications.  
 G/VAL/N/1/RUS/1  
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  Article 59.   Accounting and submission of accounting statements by  
persons exercising activities in the area of the customs business  
 
The procedure for maintenance of accountin g of goo ds by a customs carrier, owner of a warehouse for 
temporary storage, owner of a customs warehouse, owner of a duty free shop, as well as forms of and 
procedure for submission of accounting statements by persons exercisin g activities in the area of the 
customs business shall be established by the federal executive authority authorized in the area of the 
customs business upon agreement with the federal executive authority accomplishing functions for 
development of the state  policy and legal regulation  of foreign economic activities and the federal 
executive authority authorized to accomplish functions for development of the state policy and legal 
regulation in the area of finance.  
 
§ 2. CUSTOMS REPRESE NTATIVE  
 
Article 60. Cu stoms representative  
 
1. A c ustoms r epresentative may be a Russian legal entity included into the Register of customs 
representatives of the Russian Federation.  
 
2. A customs representative is entitled to limit the area of its activity by execution of cus toms 
operations in relation to certa in types of goods in accordance with the Unified commodity 
nomenclature of foreign economic activity of the customs union or in relation to goods being 
imported to the Russian Federation and (or) exported from the Russia n Federation, certain types of 
trans port as well as execution of certain customs operations or area of operation within the framework 
of the area of operation of one (several) customs authority (customs authorities).  
 
3. In accordance with clause 3 of arti cle 12 of the Customs Code o f the cu stoms union relations of the 
customs representative with declarants and other interested persons are based on the contractual basis. 
At provision of services for declaration the contract shall be concluded directly betwe en the declarant 
and customs  represe ntative . 
 
Refusal of the customs representative from conclusion of the contract provided that it is able to 
provide the service or execute the work is not permissible other than in cases when fulfillment of such 
contract  is beyond the area of activ ity limited by the customs representative pursuant to clause 2 of 
this article and when the customs representative has sufficient grounds to believe that actions or 
omission of the declarant or another interested person are ille gal and resulting in crimina l or 
administrative liability in the area of the customs business.  
 
The customs representative is not entitled to give preference to one person before another one as 
regard to conclusion of the contract other than in case of gra nting of benefits in relatio n to the  price 
and other terms of the contract for certain categories of presented persons.  
 
4. The customs representative may pay customs duties, taxes if payment thereof is prescribed by the 
content of the customs procedure de termined for declaration of goods. 
 
The customs representative is obliged to pay customs duties in accordance with the Customs Code of 
the customs union within the framework of declaration of goods and (or) release thereof, jointly with 
the presented perso n in full amount of customs duties payable . 
       G/VAL/N/1/RUS/1  
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  Article 61.   Conditions of inclusion of legal entities into the  
register of customs representatives  
 
1. The conditions of inclusion of a legal entity into the register of customs representatives are 
stipulated in article 13 of the C ustoms C ode of the customs union.  
 
2. In accordance with sub -clause 2 of article 13 of the Customs Code of the customs union, the 
amount of the insurance amount within the limits whereof the insurer obliges to indemnify third 
parties, whose property intere sts are damaged, for damage upon occurrence of each insurance event 
(in accordance with the contract of insurance of risk of its civil liability which may arise as a result of 
causing damage to property of presented persons or violation of contracts with s uch persons) shall not 
be less than 20 million rubles.  
 
3. Additional conditions of inclusion of a legal entity into the register of customs representative are 
the following:  
 
1) the staff of a separated structural subdivision of the legal entity shall con tain at least one 
employee possessing the document confirming his/her compliance with qualification 
requirements established pursuant to articles 63, 64 of this Federal Law;  
2) the legal entity should not be a governmental ente rprise;  
3) absence of any fac ts of re peated (twice or more times) bringing, within 1 (One) year prior 
to the day of application to the customs authority, to administrative liability for violation in 
the area of the customs business prescribed by articles 1 6.1, 16.2, 16.3 and 16.22 of the Code  
of the Russian Federation on administrative violations provided that the amount of the 
imposed administrative fine amounted to 250,000 rubles and for more than one violation;  
4) absence of the indebtedness for payment of customs duties at the amou nt of 50 0,000 rubles 
and more.  
 
Article 62.   The application for inclusion into the register of customs representatives  
 
 1. The application for inclusion into the register of customs representatives should contain the 
follow ing: 
 
 1) the request to the c ustoms a uthority on inclusion into the register of customs 
representatives;  
 2) data on the name, form of incorporation, location, opened bank accounts of the applicant 
as well as list and location of its separated structural subdivisions through which the  applica nt 
proposed to exercise its activities as the customs representative as of the date of submission of 
the application;  
3) data on the intention to limit the area of its activity by execution of customs operations in 
relation to certain types of good s in acc ordance with the Unified commodity nomenclature of 
foreign economic activity of the customs union or in relation to goods being imported to the 
Russian Federation and (or) exported from the Russian Federation , certain types of transport 
as well as executio n of certain customs operations or area of operation within the framework 
of the area of operation of one (several) customs authority (customs authorities) or to exercise 
its activity without such limitations;  
 4) data  on employees in the staff of the legal entity (its separated structural subdivisions) as 
of the date of submission of the application possessing a document confirming their 
compliance with qualification requirements established in accordance with articles  63 and 64 
of this Federal Law ; 
  5) data on the security of payment of customs duties, taxes provided in accordance with sub -
clause 3 of article 13 of the Customs Code of the customs union;      
 6) data on the contract (contracts) of insurance of the ris k of civil liability of the ap plicant.  G/VAL/N/1/RUS/1  
Page 50 
 
 
   2. The following documents confirming the declared data shall be attached to the application:  
 
 1) the constitutive documents of the applicant and the document confirming the fact of entry 
of the record on the legal entity into the Unified State Register of Legal Entities;  
 2) the certificate of state registration of the legal entity;  
 3) the certificate of registration of the applicant at a tax authority;  
 4) the documents confirming compliance of employees of the applicant with qualification 
requireme nts established pursuant to articles 63 and 64 of this Federal Law;  
 5) orders on employment of employees of the applicant possessing the document confirming 
compliance of employees of the applicant with qualification requirements established 
pursu ant to articles 63 and 64 of this Federal Law or labor contracts (agreements) concluded 
with them;  
6) documents confirming provision of a security of payment of customs duties, taxes at the 
amount stipulated by the Customs Cod e of the customs union;  
 7) co nfirmati ons from banks on accounts opened at them;  
 8) the contract of liability insurance of the customs representative or an insurance policy.  
 
Article 63. Specialist in customs operations  
 
1. A specialist in customs operati ons may be a capable citizen o f the Ru ssian Federation having higher 
education, working experience not less than two years, who passed a qualification examination 
confirming compliance of his/her knowledge with the programs of the qualification examination . 
 
The document confirming com pliance of an individual with the above mentioned qualification 
requirements is the qualification certificate of the specialist in customs operations.  
 
2. The specialist in customs operations shall exercise his/her activities as an employee of the customs 
represen tative.  
 
Article 64.   Certification of compliance with qualification requirements  
 
1. Certification of compliance with qualification requirements (hereinafter referred to as 
"certification") means check of qualificat ion of individual pretending fo r obtain ment of a qualification 
certificate of a specialist in customs operations.  
 
Certification shall take place in form of a qualification examination. Persons successfully passing 
through the qualification examination obt ain a qualification certificate  of the specialist in customs 
operations, according to the form approved by the federal executive authority authorized in the area of 
the customs business. The qualification certificate of the specialist in customs operations  is not limited 
in the term of validity. 
 
Qualification certificates of specialists in customs operations shall be issued by the federal executive 
authority authorized in the area of the customs business in accordance with the procedure determined 
by such authority.  
 
2. The procedure fo r execut ion of certification, the list of documents to be submitted together with the 
application for admission to certification, programs of qualification examinations and the procedure 
for taking thereof shall be determined  by the federal executive autho rity aut horized in the area of the 
customs business. At that, all persons meeting the requirements to pretenders (article 63 of this 
Federal Law) notwithstanding their special training for taking the examination are admitted to take 
qualification examinati ons. Qua lification examinations shall be accepted by customs authorities to be 
determined by the federal executive authority authorized in the area of the customs business.   G/VAL/N/1/RUS/1  
 Page 51 
 
 
  3. The specialist in customs operations is obliged e very two years beginning from t he year following 
the year of obtainment of the qualification certificate of the specialist in customs operations to take 
training at educational establishments with state certification in accordance with federal state 
requir ements to the minimum content o f the ed ucational program for advanced training of specialists 
in customs operations established by the federal executive authority accomplishing the functions for 
development of the state policy and legal regulation in the a rea of education, upon agreemen t with the 
federal executive authority authorized in the area of the customs business at the amount not less than 
40 academic hours which shall be recorded by a relevant mark of the educational establishment in the 
qualificat ion certificate of the speciali st in cu stoms operations.  
 
Article 65.   Grounds of and procedure for withdrawal of the qualification  
certificate of the specialist in customs operations  
 
1. The qualification certificate of the specialist in customs operat ions shall be withdrawn if:  
 
1) the fact of obtainment of the qualification certificate of the specialist in customs operations 
using false documents was established;  
2) the court conviction providing for a punishment in form of deprivation of the right to  
exercise activity of the specia list in customs operations during the certain period of time came 
into legal force;  
3) the specialist in customs operations violates requirements mentioned in clause 2 of article 
16 of the Customs Code of the customs union;  
4) the specialist in customs ope rations is brought twice or more times to administrative 
liability for commission of administrative violations in the area of the customs business 
prescribed by articles 16.1, 16.2, 16.3, 16.15 and 16.22 of the Code of the R ussian Federation 
on administrat ive violations and at least one of the resolutions on administrative punishment 
which came into force was not fulfilled within the term stipulated by the Code of the Russian 
Federation on administrative violations;  
5) the sp ecialist in customs operations v iolates the requirement on taking training through 
programs of advanced qualification as stipulated in clause 3 of article 64 of this Federal Law.  
 
2. The resolution on withdrawal of the qualification certificate of the spec ialist in customs operations 
shall be ad opted by the federal executive authority authorized in the area of the customs business. 
This authority shall issue a reasoned resolution on withdrawal of the qualification certificate of the 
specialist in customs op erations. A copy of such resolut ion shall be sent to the person in whose 
relation such resolution was issued within three days from the date of issue thereof.  
 
3. The person whose qualification certificate was withdrawn is entitled to appeal the resolution  on 
withdrawal of such qualifica tion cer tificate of the specialist in customs operations pursuant to section 
3 of this Federal Law.  
 
4. The person whose qualification certificate was withdrawn may not repeatedly submit an application 
for obtainment of such  qualification certificate:  
 
1) within o ne year from the date of adoption of the resolution on withdrawal of the 
qualification certificate if such certificate is withdrawn on the basis of the grounds specified 
by sub -clauses 1, 3 of clause 1 of this articl e; 
2) within the term prescribed  by the court conviction which came into force if the 
qualification certificate was withdrawn on the basis of the ground specified in sub -clause 2 of 
clause 1 of this article;  
3) until the time of fulfillment of the resoluti ons on administrative punishment  over ca ses on 
administrative violations in the area of the customs business, prescribed by clauses 16.1, 16.2, 
16.3, 16.15 and 16.22 of the Code of the Russian Federation on administrative violations if G/VAL/N/1/RUS/1  
Page 52 
 
 
  the qualification ce rtificate was withdrawn on the b asis of the ground mentioned in sub -clause 
4 of clause 1 of this article.  
 
§ 3. Customs Carrier  
 
Article 66. Customs Carrier  
 
1. The customs carrier may be a Russian legal entity included into the Register of customs carrier s of 
the Russian Federation.  
 
2. The cus toms carrier is entitled to limit the area of its operation by the area of operation of one 
(several) customs authority (customs authorities).  
 
3. Relations of the customs carrier with shippers of goods or forwarders  are to be built on the 
contract ual basis. Refusal of the customs carrier from conclusion of the contract provided that such 
customs carrier is able to transport goods is not permissible other than in cases when fulfillment of 
such contract is beyond the a rea of operation limited by the customs carrier pursuant to clause 2 of 
this article and when there are sufficient grounds to believe that actions or omission of the goods 
shipper are illegal or may result in criminal or administrative liability in the are a of the customs 
business.  
 
The customs carrier is not entitled to give preference to one person before another one as regard to 
conclusion of the contract other than in case of granting of benefits in relation to the price and other 
terms of the contract for certain categories of presen ted persons. 
 
4. The customs carrier shall bear obligations prescribed by article 21 of the Customs Code of the 
customs union.  
 
In accordance with sub -clause 2 of article 20 of the Customs Code of the customs union the custo ms 
carrier may be excluded from the register of customs carriers because of non -observance of the 
obligations prescribed by sub -clauses 1-3 of article 21 of the Customs Code of the customs union 
provided that non -observance of such obligations resulted in repeated (twice or more times) b ringing 
of the customs carrier to administrative liability for violations in the area of the customs business 
prescribed by clauses 16.1, 16.2 and the first part of clause 16.9 of the Code of the Russian Federation 
on admini strative violations and the amou nt of im posed administrative fines was 250,000 rubles and 
more over the period during which the person brought to the administrative punishment for 
commission of the administrative violation is deemed subject to such punishm ent. 
 
Article 67.   Conditions o f inclus ion of legal entities into the register of customs carriers  
 
1. Conditions of inclusion of a legal entity into the register of customs carriers are stipulated in article 
19 of the Customs Code of the customs union.  
 
2. Pursuant to clause 6 of artic le 19 of  the Customs Code of the customs union a condition of 
inclusion of the legal entity into the register of customs carriers is absence of any facts of bringing, 
within 1 (One) year prior to the day of application to t he customs authority, to administ rative liability 
for violation in the area of the customs business prescribed by articles 16.1, 16.2, 16.3, 16.9, 16.11, 
16.15 and parts 2 and 3 of article 16.23 and 16.22 of the Code of the Russian Federation on 
administra tive violations.  
 
Article 68.   The application for inclusion into the register of customs carriers  
 
1. The application for inclusion into the register of customs carriers should contain the following:   G/VAL/N/1/RUS/1  
 Page 53 
 
 
  1) the request to the customs authority on inclusio n into the register of customs car riers; 
2) data on the name, form of incorporation, location, opened bank accounts;  
3) data on the term of exercise of the activities for transportation of cargoes;  
4) data on the intention to limit the area of its operatio n within the framework of the area  of 
operation of one (several) customs authority (customs authorities) or not to limit the area of 
its operation;  
5) data on possessed transport vehicles for international transportation (total quantity, data on 
admission of transport vehicles to transport ation o f goods under customs seals and stamps) 
which are proposed to be used for execution of activities as a customs carrier including 
transport vehicles suitable for transportation of goods under customs seals and stamps ; 
6) data on the security of payme nt of customs duties, taxes in accordance with the Customs 
Code of the customs union.  
 
2. The application for inclusion into the Register of customs carriers shall be accompanied by 
permissive documents for execution of ac tivities for transportation of car goes if such type of activity 
is to be exercised in accordance with legislation of the Russian Federation on the basis of relevant 
permits as well as by documents confirming the declared data:  
1) the constitutive documents  of the applicant and the document  confir ming the fact of entry 
of the record on the legal entity into the Unified State Register of Legal Entities;  
2) the certificate of state registration of the legal entity;  
3) the certificate of registration of the ap plicant at a tax authority;  
4) do cuments  confirming the right of possession for transport vehicles for international 
transportation which are proposed to be used for execution of activities as a customs carrier;  
5) certificates of admission of transport v ehicles to transportation of goods  under customs 
seals and stamps, if any;  
6) documents confirming provision of a security of payment of customs duties, taxes at the 
amount stipulated by the Customs Code of the customs union;  
7) confirmations from banks on  accounts opened at them;  
8) contr acts for transportation of cargoes confirming execution of activities for transportation 
of cargoes within at least two years as of the date of application to the customs authority.  
 
§ 4. OWNER OF THE WA REHOUSE FOR TEMPORA RY STORAGE  
 
Article 69. Owner of t he ware house for temporary storage  
 
1. The owner of a warehouse for temporary storage may be a Russian legal entity included into the 
Register of owners of warehouses for temporary storage of the Russian Federation.  
 
2. W arehouses for temporary storage may  be of the open type (i.e. available for storage of any goods 
and use by any persons) or closed type (i.e. available for storage of certain types of goods and (or) use 
only by the owner of such warehouse).  
 
The owner of t he warehouse for temporary storage is entitled to limit the area of its operation by 
means of determination of the type of the warehouse for temporary storage.  
 
3. Relations of the owner of a warehouse for temporary storage with persons placing goods for s torage 
are to be built on the contr actual basis. Refusal of the owner of a warehouse for temporary storage  
from conclusion of the contract provided that such owner of a warehouse for temporary storage is able 
to store the goods is not permissible other tha n in cases when fulfillment of such  contra ct is beyond 
the area of operation limited by the owner of a warehouse for temporary storage pursuant to clause 2 
of this article and when there are sufficient grounds to believe that actions or omission of the per son 
placing the goods for storage are illegal or may result in criminal or administrative liability in the area 
of the customs business.  G/VAL/N/1/RUS/1  
Page 54 
 
 
  The owner of a warehouse for temporary storage is not entitled to give preference to one person 
before another one as r egard to conclusion of the contract  other than in case of granting of benefits in 
relation to the price and other terms of the contract for certain categories of presented persons.  
 
4. The owner of a warehouse for temporary storage shall bear obligations p rescribed by article 26 of 
the Cust oms Cod e of the customs union.  
 
In accordance with sub -clause 2 of article 25 of the Customs Code of the customs union the owner of 
a warehouse for temporary storage may be excluded from the register of owners of warehous es for 
temporary storage because of  non-observance of the obligations prescribed by sub -clauses 1-5, 7 and 
8 of article 26 of the Customs Code of the customs union provided that non -observance of such 
obligations resulted in repeated (twice or more times) bringing of the owner of a warehous e for 
temporary storage to administrative liability for violations in the area of the customs business 
prescribed by part 1 of clause 16.9 and (or) repeated (twice or more times) bringing of the owner of a 
warehouse for t emporary storage to administrative liability for violations in the area of the customs 
business prescribed by clauses 16.13, 16.14, 16.15, parts 2 and 3 of clause 16.23 of the Code of the 
Russian Federation on administrative violations and the aggregate am ount of imposed administrative 
fines under  the above mentioned clauses was 250,000 rubles and more over the period during which 
the person brought to the administrative punishment for commission of the administrative violation is 
deemed subject to such pun ishment.  
 
Article 70.   Conditions of inclusion of a legal entity into the register  
of owners of warehouses for temporary storage  
 
1. Conditions of inclusion of a legal entity into the register of owners of warehouses for temporary 
storage are established  by article 24 of the Customs Code o f the c ustoms union.  
 
2. In accordance with sub -clause 1 of clause 1 of article 24 of the Customs Code of the customs union, 
a condition of inclusion of a legal entity into the register of owners of warehouses for tempor ary 
storage is ownership, economic m anageme nt, operative management or lease of premises and (or) 
open platforms designed for use as warehouses for temporary storage and meeting requirements 
stipulated in article 71 of this Federal Law.  
 
3. Pursuant to sub -clause 2 of clause 1 of article 24 of the Customs Code of the customs union the 
insurance amount within the limits whereof the insurer obliges to indemnify third parties, whose 
property interests are damaged, for damage upon occurrence of each insurance e vent (in accordance 
with the contrac t of in surance of risk of its civil liability which may arise as a result of causing 
damage to goods of other persons stored or violation of other terms of storage contracts with other 
persons) shall be calculated on the  basis of the useful area if an open  platform is used as a warehouse 
for temporary storage, and (or) useful volume is a premise is used as a warehouse for temporary 
storage, and shall be determined in terms of 3,500 rubles per 1 square meter of useful area  and (or) in 
terms of 1,000 rubles p er 1 cubic meter of useful volume but shall not be less than 2 million rubles.  
 
Requirements of this clause to owners of closed -type warehouses for temporary storage designed for 
storage of goods of the warehouse owner d o not apply.  
 
4. Pursuant to clause 4 of clause 1 of article 24 of the Customs Code of the customs union a condition 
of inclusion of a legal entity into the register of owners of warehouses for temporary storage is 
absence of any facts of bringing, within 1 (One) year prior to the day of app licatio n to the customs 
authority, to administrative liability for violation in the area of the customs business prescribed by 
part 1 of article 16.9, articles 16.13, 16.14 and parts 2 and 3 of article 16.23 of the Code of the 
Russian Federation on adminis trative  violations.   G/VAL/N/1/RUS/1  
 Page 55 
 
 
  5. One more condition for  inclusion into the register of owners of warehouses for temporary storage 
is provision of a security of payment of customs duties, taxes in accordance with article 74 of thi s 
Federal Law.  
 
Article 71.   Requir ements to arrangement, equipment and place of location  
of warehouses for temporary storage  
 
1. Premises and (or) open platforms designed for use as warehouses for temporary storage shall be 
arranged and equipped in such  a way to ensure safety of goods, exc lude ac cess of outside persons (not 
being workers of the warehouse not having powers in relation to goods or not being representatives of 
persons having such powers) thereto and to ensure the possibility of execution of  customs control in 
relation to such goods. Warehouses for temporary storage shall be located within the reasonable 
proximity from transport units and transport main lines.  
 
2. Premises and (or) open platforms designed for use as a warehouse for temporary storage shall have 
adjacent protected  territory equipped for parking of transport vehicles transporting goods for the 
period of time required to complete the procedure of customs transit. This territory is a customs 
control area. Transport vehicles transpo rting goods under customs control may  enter this territory at 
any time of the day. The owner of the warehouse for temporary storage shall not charge any fee for 
entrance of a transport vehicle transporting goods under customs control to such territory and stay on 
it during the period of time require d for completion of the procedure of customs transit.  
 
3. Pursuant to clauses 1 and 2 of this article the federal executive authority authorized in the area of 
the customs business upon agreement with the federal  executive authority accomplishing fu nctions  for 
development of the state policy and legal regulation of foreign economic activities shall set 
compulsory requirements to arrangement, equipment and location of warehouses for temporary 
storage to ensure cust oms control.  
 
4. Upon resolution of t he customs authority certain requirements prescribed by this article to 
arrangement and equipment of closed -type warehouses which are located within the territories of 
enterprises and owned by entities exercising produc tion operations may be not applied pr ovided that 
the criteria set in clause 1 of this article are observed.  
 
Note . For the purpose of application of this section a transport vehicle shall also mean a transport 
vehicle transporting the goods through the ter ritory of the Russian Federation.  
 
Article 7 2.   The application for inclusion into the Register of owners  
of warehouses for temporary storage  
 
1. The application for inclusion into the register of owners of warehouses for temporary storage 
should contain  the following:  
 1) the request to the  custom s authority on inclusion into the register of owners of warehouses 
for temporary storage;  
2) data on the name, form of incorporation, location, opened bank accounts;  
3) data on the type of the warehouse for tem porary storage (for a closed -type ware house f or 
temporary storage);   
4) data on the premises and (or) open platforms possessed by the applicant and designed for 
use a warehouse for temporary storage, location, arrangement, equipment and material -
technical  procurement thereof;  
5) data on the contrac t (contracts) of insurance of the risk of civil liability of the applicant;  
6) data on the security of payment of customs duties, taxes;  
7) data about the useful volume of the premise and (or) useful area of the  open platform of the 
warehouse for te mporary  storage.  G/VAL/N/1/RUS/1  
Page 56 
 
 
  2. The following documents confirming the declared data shall be attached to the application:  
 
 1) the constitutive documents of the applicant and the document confirming the fact of entry 
of the recor d on the legal entity into the Unified  State Register of Legal Entities;  
 2) the certificate of state registration of the legal entity;  
 3) the certificate of registration of the applicant at a tax authority;  
4)  documents confirming the right of possess ion for premises and (or) open platfor ms 
designed for use a warehouse for temporary storage;  
5) plans and drawings of premises and (or) open platforms designed for use as a warehouse 
for temporary storage;  
6) confirmations from banks on accounts opened at  them;  
7) the contract of liability in surance  of the owner of the warehouse for temporary storage or 
an insurance policy;  
8) documents confirming provision of a security of payment of customs duties, taxes;  
9) estimates servicing the basis for determinatio n of useful volume of the premise and (or) 
open platform;  
10) permissive documents confirming the right of the legal entity to store goods of certain 
categories if availability of such documents is prescribed by legislation of the Russian 
Federation (if t he warehouse owner plans to store good s requi ring such permissive 
documents);  
11) other documents to be provided by the applicant for confirmation of declared data at the 
applicant's discretion.  
 
Article 73.   Determination of useful volume and useful are a 
of the warehouse for temporary stora ge 
 
1. Useful area and (or) useful volume of a warehouse for temporary storage is the total area of an open 
platform and (or) total volume of the premise which the owner of the warehouse for temporary 
storage proposes  to use to store goods under customs co ntrol taking into account requirements of 
sanitary epidemiological control, fire supervision and other types of state control (supervision) 
established by legislation of the Russian Federation.  
 
Useful area and (or) useful volume of a warehouse for tempor ary sto rage does not include, in 
particular:  
 
1) places designed for customs inspection, in particular, with use of inspection X -ray 
equipment (other inspection equipment) and places equipped for weighting of goods;  
2) places designed for storage of goods in cases determined by article 145 of the Customs 
Code of the customs union;       
3) technological passages (drives) and premises (areas) occupied by technological warehouse 
equipment.  
 
2. Useful area and (or) useful  volume of a warehouse for temporary st orage s hall be determined by the 
owner of the warehouse for temporary storage on its own with execution of appropriate estimates to 
be submitted to the customs authority within the framework of inclusion into the Regi ster of owners 
of warehouses for tempor ary sto rage.  
 
Article 74.   The amount of the security of payment of customs duties, taxes  
 
The amount of the security of payment of customs duties, taxes at execution of activities of an owner 
of a warehouse for te mporary storage shall not be less than:  
  G/VAL/N/1/RUS/1  
 Page 57 
 
 
  2.5 m illion rubles and additionally 1,000 rubles per 1 square meter of useful area if an open 
platform is used as a warehouse for temporary storage, and (or) 300 rubles per 1 cubic square 
meter use useful volume of the premise is a premise is used as an open-type warehouse for 
temporary storage;  
2.5 million rubles for owners of closed -type warehouse for temporary storage.  
 
§ 5. OWNER OF A CUST OMS WAREHOUSE  
 
Article 75. Owner of a customs warehouse  
 
1. The owner of a  customs warehouse may be a Russian leg al entity included into the Register of 
owners of customs warehouses of the Russian Federation.  
 
2. in accordance with clause 2 of article 233 of the Customs Code of the customs union customs 
warehouses may be of the open type or closed type.  
 
The owner of  a customs warehouse may limit the area of its operation by means of determination of 
the type of its customs warehouse.  
 
3. Relations of the owner of a customs warehouse with persons placing goods for storage are to be 
built on the contractual basis. Refu sal of the owner of the customs warehouse to conclude a contract 
provided that such owner of the customs warehouse is able to store the goods is not permissible other 
than in cases when fulfillment of such contract is  beyond the area of operation limited b y the owner of 
the customs warehouse pursuant to clause 2 of this article and when there are sufficient grounds to 
believe that actions or omission of the person placing the goods for storage are illegal or may result  in 
criminal or administrative liabilit y in the area of the customs business.  
 
The owner of the customs warehouse is not entitled to give preference to one person before another 
one as regard to conclusion of the contract other than in case of granting of benefits in relation to the 
price and o ther terms of the contract for certain categories of presented persons.  
 
4. The owner of a customs warehouse shall bear obligations prescribed by article 31 of the Customs 
Code of the customs union.  
 
In accordance wit h sub -clause 2 of article 30 of the Cus toms Co de of the customs union the owner of 
a customs warehouse may be excluded from the register of owners of customs warehouses because of 
non-observance of the obligations prescribed by sub -clauses 1-6, 8 and 9 of article 31 of the Customs 
Code of the c ustoms union provided that non -observance of such obligations resulted in repeated 
(twice or more times) bringing of the owner of the customs warehouse to administrative liability for 
violations in the area of the cus toms business prescribed by part 1 of c lause 1 6.9 and (or) repeated 
(twice or more times) bringing of the owner of a customs warehouse to administrative liability for 
violations in the area of the customs business prescribed by clauses 16.13, 16.14, 16.15,  parts 2 and 3 
of clause 16.23 of the C ode of the Russian Federation on administrative violations and the aggregate 
amount of imposed administrative fines under the above mentioned clauses was 250,000 rubles and 
more over the period during which the person  brought to the administrative punishme nt for 
commission of the administrative violation is deemed subject to such punishment.  
 
Article 76.   Conditions of inclusion of a legal entity into the register  
of owners of customs warehouses  
 
1. Conditions of inc lusion of a legal entity into the regist er of owners of customs warehouses are 
established by article 29 of the Customs Code of the customs union.  
 G/VAL/N/1/RUS/1  
Page 58 
 
 
  2. In accordance with sub -clause 1 of clause 1 of article 29 of the Customs Code of the customs union, 
a con dition of inclusion of a legal entity in to the register of owners of warehouses is ownership, 
economic control, operative management or lease of premises and (or) open platforms designed for 
use as customs warehouses and meeting requirements stipulated in article 80 of this Federal Law.  
3. Pursu ant to sub-clause 2 of clause 1 of article 29 of the Customs Code of the customs union the 
insurance amount within the limits whereof the insurer obliges to indemnify third parties, whose 
property interests are damag ed, for damage upon occurrence of each i nsuranc e event (in accordance 
with the contract of insurance of risk of its civil liability which may arise as a result of causing 
damage to goods of other persons stored or violation of other terms of storage contra cts with other 
persons) shall be calcula ted in terms of 3,500 rubles per 1 square meter of useful area if an open 
platform is used as a customs warehouse or 1,000 rubles per 1 cubic meter of useful volume if a 
premise is used as a customs warehouse but sha ll not be less than 2 million rubles.  
 
Requirem ents of this clause to owners of closed -type customs warehouses designed for storage of 
goods of the warehouse owner do not apply.  
 
4. Pursuant to sub -clause 4 of clause 1 of article 29 of the Customs Code of the customs union a 
condition of inclusi on of a legal entity into the register of owners of customs warehouses is absence of 
any facts of bringing, within 1 (One) year prior to the day of application to the customs authority, to 
administrative liability fo r violation in the area of the customs b usiness  prescribed by part 1 of article 
16.9, articles 16.13, 16.14 and parts 2 and 3 of article 16.23 of the Code of the Russian Federation on 
administrative violations.  
 
5. One more condition for  inclusion into th e register of owners of customs warehous es is provision of 
a security of payment of customs duties, taxes in accordance with article 79 of this Federal Law.  
 
Article 77.   The application for inclusion into the Register of owners of customs warehouses  
 
1. The application for inclusion into the r egister of owners of customs warehouses should contain the 
following:  
 
 1) the request to the customs authority on inclusion into the register of owners of customs 
warehouses;  
2) data on the name, form of incorporat ion, location, opened bank accounts;  
3) data on  the type of the customs warehouse (for a closed -type warehouse also justification 
of the necessity and advisability of selection of such type of the warehouse);   
4) data on the premises and (or) open platfo rms possessed by the applicant and design ed for 
use a customs warehouse, location, arrangement, equipment and material -technical 
procurement thereof;  
5) data on the security of payment of customs duties, taxes;  
6) data on the contract (contracts) of insur ance of the risk of civil liability of th e appli cant at 
opening of an open -type customs warehouse;  
 
2. The following documents confirming the declared data shall be attached to the application for 
inclusion into the register of owners of customs warehouses : 
 
the constitutive documents of the appl icant a nd the document confirming the fact of entry of 
the record on the legal entity into the Unified State Register of Legal Entities;  
the certificate of state registration of the legal entity;  
the certificate of  registration of the applicant at a tax a uthorit y;  
documents confirming the right of possession for premises and (or) open platforms designed 
for use a customs warehouse;   G/VAL/N/1/RUS/1  
 Page 59 
 
 
  plans and drawings of premises and (or) open platforms designed for use a customs 
warehouse;  
documents confirming provision of a security for payment of customs duties, taxes;  
confirmations from banks on accounts opened at them;  
estimates for determination of useful volume of a premise and (or) open platform;  
the contract of liability in surance of the owner of the customs wareh ouse or  an insurance 
policy.  
 
Article 78.   Determination of useful volume and useful area of a customs warehouse  
 
1. Useful area and (or) useful volume of a customs warehouse is the total area of an open platform and 
(or) total volume of the premise whic h the o wner of the customs warehouse proposes to use to store 
goods placed under the customs procedure of customs warehouse taking into account requirements of 
sanitary epidemiological control, fire supervision and other types of state control (supervision ) 
estab lished by legislation of the Russian Federation.  
 
Useful area and (or) useful volume of a customs warehouse does not include, in particular:  
 
1) places designed for customs inspection, in particular, with us e of inspection X -ray 
equipment (other in spectio n equipment) and places equipped for weighting of goods;  
2) technological passages (drives) and premises (areas) occupied by technological warehouse 
equipment.  
 
2. Useful area and (or) useful volume of the cu stoms warehouse shall be determined by th e owner  of 
the customs warehouse on its own with execution of appropriate estimates to be submitted to the 
customs authority within the framework of inclusion into the Register of owners of customs 
warehouses.  
 
Article 79.   The amount of the security of payment  of customs duties, taxes  
 
The amount of the security of payment of customs duties, taxes at execution of activities of an owner 
of a customs warehouse shall not be less than:  
 
2.5 million rubles and additio nally 1,000 rubles per 1 square meter of useful area if an open platform 
is used as a customs warehouse, and (or) 300 rubles per 1 cubic square meter use useful volume of the 
premise is a premise is used as an open -type customs warehouse;  
 
2.5 million rubl es for owners of closed -type customs ware house.  
 
Article 80.   Requirements to arrangement, equipment and place  
of location of customs warehouses  
 
1. Premises and (or) platforms designed for use as customs warehouses shall be arranged and 
equipped in suc h a way to ensure safety of goods, exclude  access  of outside persons (not being 
workers of the warehouse, not having powers in relation to goods or not being representatives of 
persons having such powers) thereto and to ensure the possibility of execution of customs control in 
relation to such goo ds. The  place of location of customs warehouses shall be determined taking into 
account interests of trade organizations and other interested parties.  
 
2. Pursuant to clause 1 of this article the federal executive authority authorized in the area of the 
customs b usiness upon agreement with the federal executive authority accomplishing functions for 
development of the state policy and legal regulation of foreign economic activities shall set 
compulsory requirements t o arrangement, equipment and location of p remises  and (or) open platforms 
designed for use as a customs warehouse.  G/VAL/N/1/RUS/1  
Page 60 
 
 
  § 6. Owner of a duty free shop  
 
Article 81. Owner of a duty free shop  
 
1. An owner of a duty free shop may be a Russian legal entity includ ed into the Register of owners of 
duty free  shops of the Russian Federation.  
 
2. The owner of a duty free shop shall bear obligations prescribed by article 36 of the Customs Code 
of the customs union.  
 
In accordance with sub -clause 2 of article 35 of the C ustoms Code of the customs union the owner of 
a duty free shop may be excluded from the register of owners of duty free shops because of non -
observance of the obligations prescribed by article 36 of the Customs Code of the customs union 
provided that non -observance of such obligations resulted in r epeated  bringing of the owner of the 
duty free shop to administrative liability for violations in the area of the customs business prescribed 
by part 1 of clause 16.9 and (or) repeated (twice or more times) non -observance of such obligations 
resulted in br inging of the owner of the duty free shop to administrative liability for violations in the 
area of the customs business prescribed by clauses 16.2, 16.3, 16.14, 16.15, 16,19, parts 2 and 3 of 
clause 16.23 of the Code of the Russian Federation on administr ative v iolations and the aggregate 
amount of imposed administrative fines under the above mentioned clauses was 250,000 rubles and 
more over the period during which the person brought to the administrative punishm ent for 
commission of the administrative vi olation  is deemed subject to such punishment.  
 
Article 82.   Conditions of inclusion of a legal entity into the  
register of owners of duty free shops  
 
1. Conditions of inclusion of a legal entity into the registe r of owners of duty free shops  are 
establish ed by article 34 of the Customs Code of the customs union.  
 
2. In accordance with sub -clause 1 of article 34 of the Customs Code of the customs union, a 
condition of inclusion of a legal entity into the register of owners of duty free shops is ownership, 
economic  management, operative management or lease of premises suitable for use as a duty free 
shop and meeting requirements stipulated in article 84 of this Federal Law.  
 
3. Pursuant to sub -clause 4 of article 34  of the Customs Code of the customs union a condition of 
inclusion of a legal entity into the register of owners of duty free shops is absence of any facts of 
bringing, within 1 (One) year prior to the day of application to the customs authority, to 
admini strative liability for violation in the area  of the  customs business prescribed by clauses 16.2, 
16.13, 16.14, 16.19 and part 3 of article 16.23 of the Code of the Russian Federation on administrative 
violations.  
 
4. One more condition of inclusion of a le gal entity into the register of owners of du ty free shops is 
provision of a security of payment of customs duties, taxes at the amount at least 2.5 million rubles.  
 
5. Until inclusion of a legal entity into the register of owners of duty free shops opening  of a duty free 
shop shall be agreed upon in  accord ance with legislation on the state border of the Russian Federation.  
 
Article 83.   The application for inclusion into the Register of owners of duty free shops  
 
1. The application for inclusion into the register of duty free shops should contain t he following:  
 
1) the request to the customs authority on inclusion into the register of owners of duty free 
shops;   G/VAL/N/1/RUS/1  
 Page 61 
 
 
  2) data on the name, form of incorporation, location, opened bank accounts;  
3) data on the prem ises possessed by the applicant and designed  for us e as a duty free shop, 
location, arrangement, equipment and material -technical procurement thereof;  
4) data on the security of payment of customs duties, taxes;  
5) data on registration or permissive docum ents for retail trade;  
6) data on agreement of open ing of the duty free shop in accordance with the procedure for 
establishment of the register at pass posts through the State border of the Russian Federation.  
 
2. The following documents confirming the dec lared data shall be attached to the applicat ion for  
inclusion into the register of owners of duty free shops:  
 
the constitutive documents and the document confirming the fact of entry of the record on the 
legal entity into the Unified State Register of Lega l Entities;  
the certificate of state regist ration o f the legal entity;  
the certificate of registration of the applicant at a tax authority;  
documents confirming the right of possession for premises s designed for use a duty free 
shop;  
plans and drawings  of premises platforms designed for use a d uty free shop;  
documents confirming provision of a security for payment of customs duties, taxes;  
confirmations from banks on accounts opened at them;  
registration or permissive documents for retail trade.  
 
Articl e 84.   Requirements to location, arrangeme nt and e quipment of a duty free shop  
 
1. Premises of a duty free shop may consists of trade halls, auxiliary premises, warehouses.  
 
Such premises shall be equipped in such way to ensure sale of goods exclusively at trade halls of the 
duty free shop as wel l as safety of the goods and enable customs control of such goods.  
 
2. Trade halls of the duty free shop shall be located in such a way to exclude the possibility to leave 
the goods purchased at the duty free shop  within the customs territory of the custom s union,  in 
particular, by means of transfer thereof to individuals remaining in this territory.  
 
3. The federal executive authority authorized in the area of the customs business upon agreement with 
the federal e xecutive authority accomplishing functions for deve lopment of the state policy and legal 
regulation of foreign economic activities shall establish compulsory requirements to location, 
arrangement and equipment of a duty free shop.  
 
Section 6. Authorized Ec onomic Operator  
 
Article 85. Authorized Eco nom ic Op erator  
 
In accordance with article 38 of the Customs Code of the customs union an authorized economic 
operator may be a Russian legal entity importing goods to the Russian Federation for use thereof in 
production and other commercial activities and  exporti ng goods from the Russian Federation, 
included into the Register of authorized economic operators of the Russian Federation.  
 
Article  86. Special simplifications provided to the authorized economic operato r  
 
1. In accordance with clause 1 of artic le 41 of  the Customs Code of the customs union the following 
special simplifications may be provided to the authorized economic operator:  G/VAL/N/1/RUS/1  
Page 62 
 
 
  1) temporary storage of goods at premises, open platforms and other territo ries of the 
authorized economic operator wi thout its inclusion into  the register of owners of warehouses 
for temporary storage;  
2) release of goods before submission of the customs declaration pursuant to article 197 of the 
Customs Code of the customs uni on; 
3) execution of customs operations asso ciated w ith release of goods placed in the premises, 
open platforms and other territories of the authorized economic operator;  
4)  particularities of completion of the customs procedure of customs transit in relat ion of 
goods transported to the authorized economic  operator within the framework of import 
thereof to the Russian Federation according to clause 3 of this article;  
5) other special simplifications prescribed by customs legislation of the customs union 
including preliminary customs declaring of goo ds in pa rticular with submission of an 
incomplete and (or) periodical customs declaration, submission of incomplete customs 
declaration and periodical customs declaring in accordance with articles 193 and 194 of t he 
Customs Code of the customs union and ar ticles 207-211 of this Federal Law, respectively.  
 
2. At application of special simplified procedures, restrictions applicable at places of declaring of 
certain goods set pursuant to clause 2 of article 201 of thi s Federal Law shall not apply . 
 
3. In accor dance wi th the fourth paragraph of clause 3 of article 215 of the Customs Code of the 
customs union, as a particularity of customs transit of foreign goods from the customs authority at the 
place of arrival to the  internal customs authority, the place of d elivery of foreign goods, being 
transported  to the authorized economic operator, may be premises, open platforms and other 
territories of the authorized economic operator as well as other territories of the autho rized economic 
operator having the status o f the cu stoms control area, without presentation thereof at the place of 
location of the customs authority of destination. The borders of the above mentioned customs control 
area shall be determined by the customs  authority and the authorized economic oper ator on the basis 
of the agreement mentioned in clause 5 of this article, and may be without any special designations. 
Exercise of production and other commercial activities, placement of goods, transport vehicles , 
drivers thereof, employees of the authori zed econ omic operator, its customs representative as well as 
officials of other state authorities through the borders of the above mentioned customs control area 
and within the limits thereof are admitted without obtainment of a permit from customs authori ties. 
 
Particularities of completion of the customs procedure of customs transit in such a case by the 
authorized economic operator exercising production activity and release of goods before submission 
of the cust oms declaration and with application of pre liminary  customs declaring of goods ate 
stipulated in article 87 of this Federal Law.  
 
Particularities of completion of customs transit of foreign goods stipulated by this clause shall not 
apply in case of customs  transit of foreign goods exercising in acc ordance with international treaties 
expressly stipulating that the place of delivery of the goods is the customs authority.   
 
4. Pursuant to clause 2 of article 41 of the Customs Code of the customs union special  simplifications 
prescribed in clause 1 of this article shall apply only in such cases when the authorized economic 
operator is entitled to act as the declarant of the goods which are subject to such special 
simplifications, in particular, at customs decla ring of goods by a customs representative a cting on  
behalf and by order of the authorized economic operator.  
 
5. In accordance with clause 4 of article 94 of the Customs Code of the customs union the procedure 
for interaction between customs authorities de aling with customs operations and the autho rized 
economic operator within the framework of application of special simplified procedures including the 
regulations of information exchange between the authorized economic operator and customs 
authorities, comp osition and formats of data are to be set i n the ag reement to be concluded between  G/VAL/N/1/RUS/1  
 Page 63 
 
 
  the relevant customs authority and authorized economic operator at taking of the decision on 
provision of the latter with the status of an authorized economic operator. The model form of such 
agreement shall be deter mined by  the Government of the Russian Federation.  
Pursuant to clause 4 of article 244, clause 4 of article 257 and clause 4 of article 269 of the Customs 
Code of the customs union the above mentioned agreement ma y be used as the document prescribing 
the c onditions of application by the authorized economic operator of customs procedures of 
processing in the customs territory, processing outside the customs territory and processing for 
internal consumption. In case of expiration of the limited term of applic ation of  the relevant customs 
procedure of processing the customs authority will conclude a new agreement with the authorized 
economic operator. Use of the above mentioned agreement as a document stipulating the c onditions of 
application of the relevant pr ocedure of processing will not release the authorized economic operator 
from observance of other obligations associated with application and completion of the relevant 
customs procedure of processing.  
 
6. In accor dance with sub -clause 6 of clause 1 of arti cle 6, clauses 1 and 2 of article 94, sub -clause 4 
of clause 2 of article 128 of the Customs Code of the customs union, for the purpose to accelerate 
execution of customs operations at import of goods to the Russi an Federation in case of application of 
preliminary  customs declaring of goods by the authorized economic operator, in particular, with 
submission of an incomplete periodical customs declaration, customs authorities may, before arrival 
of the goods to the territory of the Russian Federation, to not ify the authorized economic operator on 
customs inspection of such goods other than in cases when such preliminary notification will prevent 
customs control or deteriorate efficiency thereof. In such a case custom s inspection shall be exercised 
by customs authorit ies without preliminary notification of the authorized economic operator.  
 
The Government of the Russian Federation is entitled to determine the procedure for preliminary 
notification of the authorized eco nomic operator on inspection of the goods b eing exp orted from the 
Russian Federation until loading thereof to a transport vehicle for export of the goods from the 
Russian Federation.  
 
7. The authorized economic operator and goods transported by it, directl y within the framework of 
customs declaring  and rel ease of the goods, are subject to simplified customs control in form of 
verification of documents and data as well as customs inspection compared to other declarants and 
goods transported by them. If, acco rding to the risk management system, the cu stoms au thority takes 
the decision on execution of more profound customs control in relation to the goods declared in the 
customs declaration submitted by the authorized economic operator or customs representative  by its 
order, such customs control shall t ake place at premises, open platforms and other territories of the 
economic operator where such goods are placed, as the matter of priority.  
 
Article 87. Particularities of completion of the customs procedure of c ustoms transit in relation 
to foreign goods  being t ransported to the authorized economic operator exercising production 
operations and release before submission of a customs declaration and with application of 
preliminary customs declaration of goods  
 
1. The authorized economic operator exercising producti on operations shall, not later than 3 (Three) 
hours prior to the time of arrival of the transport vehicle to the location of the authorized economic 
operator, and in case of arrival of goods outside the es tablished working hours of the customs 
authority - not later than 3 (Three) hours prior to termination of the working hours of the customs 
authority, send to the customs authority of destination documents mentioned in clause 1 of article 197 
of the Customs  Code of the customs union or the customs d eclaration with attached documents 
according to article 193 of the Customs Code of the customs union, in the electronic form.  
 
2. If the customs authority of destination fails to notify on the intention to inspect  the goods, transport 
vehicle and (or) to p ersuade in safety of means of identification within 3 hours from the time of G/VAL/N/1/RUS/1  
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  receipt of documents and data from the authorized economic operator according to clause 1 of this 
article, after arrival of the goods to  the place of delivery, the authorized econ omic ope rator is entitled 
to remove means of identification and unload the goods. In such a case the carrier shall transfer the 
goods under customs control to the authorized economic operator without obtainment of  a permit 
from the customs authority of des tination . The fact of acceptance of the goods by the authorized 
economic operator from the carrier shall be confirmed by means of appropriate marks in the transport 
and (or) shipping documents. Since that time the  goods shall be deemed released by the cust oms 
authority before submission of the customs declaration pursuant to article 197 of the Customs Code of 
the customs union, and in case of application of preliminary customs declaring – also subject to 
specificat ion in the customs declaration of all neces sary dat a prescribed by articles 180 -182 of the 
Customs Code of the customs union, and payment of customs duties, taxes in relation to the goods.  
 
If in case of application of preliminary customs declaring as of t he time of arrival of the transport 
vehicle  at the location of the authorized economic operator, missing data are not introduced into the 
customs declaration and (or) customs duties, taxes are not paid in relation to the goods, after removal 
of means of id entification and unloading of such goods th ey will acquire the status of goods under 
temporary storage and shall be stored within the customs control area created at premises, open 
platforms or other territories of the authorized economic operator without placement of the goods at 
any warehouse for  tempora ry storage or in any other customs control area until fulfillment of the 
specified conditions of release of the goods on the part of the authorized economic operator.  
 
3. If within the term specified in cl ause 2 of this article the customs authorit y notifies the authorized 
economic operator on the intention to inspect the goods, transport vehicle and (or) assure safety of the 
means of identification, Such inspection shall be carried out by the customs autho rity immediately as 
the matter of priority.  Before execution of such inspection by the customs authority, the means of 
identification may be removed and goods may be unloaded from the transport vehicles only with the 
permit of the customs authority. Custom s inspection and customs examination may be  carried  out 
within the customs control area created at premises, open platforms or other territories of the 
authorized economic operator, without placement of the goods at any warehouse for temporary 
storage or i n any other customs control area.  
 
4. After  confirm ation of acceptance of the goods from the carrier by the authorized economic operator 
by means of appropriate marks in the transport and (or) shipping documents the carrier is obliged to 
immediately arrive  to the customs authority of destination fo r comple tion of the customs procedure of 
customs transit with submission of the above mentioned documents containing the marks of the 
authorized economic operator as well as the transit declaration and other avail able documents. The 
customs procedure of cu stoms tr ansit shall be completed pursuant to clauses 4 and 5 of article 225 of 
the Customs Code of the customs union and article 232 of this Federal Law.  
 
Article 88. Conditions of obtainment by a legal entity of  the 
status of authorized economic operator  
  
1. Th e conditions of provision of a legal entity with the status of the authorized economic operator are 
established by article 39 of the Customs Code of the customs union.  
 
2. In accordance with sub -clause 5 of article 39 of the Customs Code of the cus toms uni on the 
condition of provision of the status of the authorized economic operator is absence of any facts of 
bringing, within 1 (One) year from the date of application to the customs authority, to administr ative 
liability for violations in the area o f the cu stoms business, prescribed by articles 16.1, 16.2, 16.3, 16.7, 
16.9, 16.15, 16.17, 16.20, 16.22 of the Code of the Russian Federation on administrative violations. 
This condition shall also be deemed fulf illed if such administrative violations in t he area of the 
customs business committed by the legal entity within one year prior to the application, are committed 
by such legal entity within the terms prescribed in the Code of the Russian Federation on  G/VAL/N/1/RUS/1  
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  admi nistrative violations and the aggregate amou nt of ad ministrative fines does not exceed three 
percent of the total amount of import customs duties and taxes paid by the entities over the same 
period of time.  
 
3. In accordance with sub -clause 6 of article 39 of the Customs Code of the customs union th e 
condition on availability of the system for accounting of goods enabling to compare data provided to 
customs authorities within the framework of customs operations with the data on execution of 
business operatio ns shall be deemed fulfilled provided that the appli cant complies with the following 
requirements:  
 
maintains accounting and tax accounting as well as accounting for customs purposes in 
accordance with article 96 of this Federal Law;  
provides customs autho rities with access within their competence to bases and banks of data 
on customs operations within the automated information systems of the applicant taking into 
consideration requirements of laws of the Russian Federation;  
the system for accounting of log istic operations associated with transporta tion and storage of 
goods applied by it provides for separate accounting of execution of such operations with 
foreign goods and goods of the customs union;  
the organizational structure of the applicant complies wi th the type of its entrepreneurial 
activity  and volume of executed foreign trade operations, is acceptable for management of 
goods flows and execution of internal control enabling to identify illegal transactions and 
operations or those not meeting interna l rules;  
applies satisfactory procedures en abling to  obtain permissive documents required for 
observance of the established restrictions on foreign trade activities;  
uses satisfactory procedures enabling to store documents required for execution of customs  
control within 5 (Five) years from the dat e of termination of customs control of the goods;  
applies an automated information system containing information protection measures 
enabling prevention of unauthorized access to information, possibility of immedi ate 
restoration of information, modified or  destructed due to unauthorized access thereto and 
continuous control over ensuring of the information protection level.  
 
4. Pursuant to sub -clause 7 of article 39 of the Customs Code of the customs union addition al 
conditions of obtainment by a legal enti ty of the  status of the authorized economic operator are the 
following:  
 
1) non -application of the simplified taxation system;  
2) exercise of foreign trade activities for at least one year prior to the date of app lication to the 
customs authority;  
3) absen ce of any  facts of brining to criminal liability for commission of economic crimes by 
heads of the legal entity, its employees whose job duties include organization and execution 
of customs operations as well as h eads and employees executing customs operat ions, customs 
representative who will apply special simplified procedures on behalf and by order of the 
legal entity if it obtains the status of the authorized economic operator;  
4) in case of application by an au thorized economic operator of a customs ope ration of  
temporary storage according to sub -clause 1 of clause 1 of article 86 of the Federal Law – 
ownership, economic control, operative management or lease of premises, open platforms and 
other areas designed for temporary storage by the authorized eco nomi c ope rator of foreign 
goods and meeting requirements stipulated by article 89 of this Federal Law.  G/VAL/N/1/RUS/1  
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  Article 89. Requirements to arrangement and equipment of premises,  
open platforms and other area of the autho rized economic operator  
 
1. Premises and ( or) platforms designed for temporary storage of foreign goods by the authorized 
economic operator shall be arranged and equipped in such a way to ensure safety of goods, exclude 
access of outside persons (not bein g workers of the authorized economic operat or) there to and to 
ensure the possibility of execution of customs control in relation to such goods.  
 
2. Pursuant to clause 1 of this article the federal executive authority authorized in the area of the 
customs b usiness upon agreement with the federal ex ecuti ve au thority accomplishing functions for 
development of the state policy and legal regulation of foreign economic activities shall set 
compulsory requirements to arrangement and equipment of premises, open pla tforms and other areas 
of the authorized e conom ic op erator designed for temporary storage of foreign goods for the purpose 
to ensure customs control.  
 
3. Requirements to arrangement and equipment of premises, open platforms and other area of the 
authorized  economic operator exercising production o perat ions are not set by the customs authorities.  
 
Article 90. The application for inclusion into the Register of authorized economic operators  
 
1. For inclusion into the register of authorized economic operators a legal entity shall submit a written 
appli catio n to the authorized customs authority containing the following data:  
 
1) the application to the customs authority for inclusion into the register of authorized 
economic operators;  
2) data on the name, form of incorporation, legal and actual address, o pened bank accounts of 
the applicant as well as the list and addresses of location of its separated structural 
subdivisions through which the applicant proposed to exercise its activities as an authorized 
economic operator as of the date of application;  
3) data about  the founders and (or) members of the applicant and their shares in the 
authorized capital stock (reserve capital) of the applicant;  
4) data on state registration of the legal entity;  
5) data on registra tion with a tax authority as a taxpayer an d on t he ta xpayer identification 
number;  
6) data on application of a special tax regime;  
7) data on members of the board of directors (supervisory board), members of the collegial 
executive body of the applicant;  
8) data on the area of business of the app licant ; 
9) description of the organizational structure of the applicant including functions and 
competence of each structural subdivision;  
10) data on the head of the applicant, chief accountant, heads of structura l subdivisions with 
description of the pro cedure  for fulfillment of obligations in case of their temporary absence;  
11) data on total number of employees and number of employees at each structural 
subdivision;  
12) data on employees whose job duties include  organization and (or) execution of custom s 
operation s, with assessment of their knowledge and skills in use of information technologies 
within the framework of execution of customs operations, as well as general commercial 
operations and accounting and ta x accounting operations;  
13) data on appli cable measu res for protection of information contained in the automated 
information system of the applicant;  
14) data on foreign trade activity of the applicant:  
the year from which the applicant has been exercisin g his foreign trade activities, regularity  of 
transpo rtation of goods within one year (average number of supplies of goods per month);   G/VAL/N/1/RUS/1  
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  number of foreign trade and other contracts concluded by the applicant within the framework 
of execution of all foreign t rade transactions over the last year and t he tot al am ount of all 
contracts, as well as purposes of import of goods (for personal needs, for execution of trade or 
other commercial activities, in particular, those associated with sale or processing of goods,  
holding of exhibition and fair events and  other  types of activity);  
15) data on boundary authorities and customs authorities where customs operations with 
goods of the applicant have been executed the most during the last year as well as on the 
customs au thority (customs authorities) within whose  area of op eration the applicant plans to 
carry out its activity as an authorized economic operator, with indication of names of customs 
posts and customs houses to which such customs posts are subordinated;  
16) da ta on used types of transport for transpor tation  of goods being imported to the Russian 
Federation and (or) exported from the Russian Federation;  
17) data on foreign counteragents including name, Location, core business, data on where 
they are affiliates o f the applicant;  
18) data on already appli cable simpl ified procedures of customs declaring or execution of 
other customs operations;  
19) data on obtained permissive documents required to observe the established restrictions in 
foreign trade business and on  the procedure for obtainment thereof (by own fo rce, using 
intermediate services);  
20) data on the nomenclature and designation of the goods to which the applicant plans to 
apply special simplifications;  
21) requested special simplifications;  
22) data on c ustoms procedures under which the applican t plan s to place such goods;  
23) data on premises and (or) open platforms owned by the applicant when goods of the 
applicant will be placed for temporary storage and (or) where customs operations will be 
executed w ith the goods (on their location, equipmen t, inc ludin g availability of approach 
ways, enclosure, control pass posts) is the special simplification proposes temporary storage 
of goods in premises, open platforms and other territories of the authorized econo mic 
operator;  
24) data on commercial or ot her do cumen ts which may be submitted by the applicant to the 
customs authority for release of the goods (for the purpose to identify goods and control 
correctness of calculation of amounts of customs duties, taxes payable at release of the goods 
or determi nation  of the amount of the security for customs charges), if the applicant pretends 
to establishment of the special simplification at which release (conditional release) of foreign 
goods may take place before subm ission of the customs declaration;  
25) dat a on t he cu stoms representative who will apply special simplified procedures on behalf 
and by order of the legal entity in case of granting to it of the status of an authorized 
economic operator, its heads and empl oyees executing customs operations;  
26) d ata on  provision of the security for payment of customs duties, taxes in accordance with 
the Customs Code of the customs union;  
27) consent or dissent to official publication of data on granting of the status of th e authorized 
economic operator (clause 4 o f arti cle 9 5 of this Federal Law);  
28) data on contact persons authorized to present interests of the applicant within the 
framework of consideration of the application.  
Such data may be provided in form of separat e attachments to the application.  
 
2. The followi ng do cuments shall be attached to the application for inclusion into the Register of 
authorized economic operators, confirming the declared data:  
 
1) constituting documents and the document confirming the fact  of entry of a record on the 
legal entit y into t he Un ified State Register of Legal Entities:  
the certificate of state registration of the legal entity;  
the certificate of registration of the applicant at a tax authority;  G/VAL/N/1/RUS/1  
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  2) documents confirming provision o f the security for payment of customs du ties, ta xes, in 
accordance with the Customs Code of the customs union;  
3) confirmations from banks on accounts opened with them by the applicant;  
4) a copy of the audit report on accuracy of the accounting statement s of the applicant over 
the previous yea r signed  by the head and chief accountant and certified with the seal, if the 
applicant is subject to compulsory audit in accordance with legislation of the Russian 
Federation or if the audit was carried out at the i nitiative of the applicant;  
5) copies of  customs  docu ments confirming execution of foreign trade activities for not less 
than 1 (One) year;  
6) if the activity of the authorized economic operator provides for temporary storage of the 
goods in premises, open  platforms and in other areas:  
the certi ficate o f state registration of the right if premises and (or) open platforms are 
in ownership or economic control of the applicant;  
the contract of lease (sub -lease) of the premise registered in accordance with the 
established procedure;  
the contract of l ease (su b-lease) of the land plot on which the open platform is 
located, registered in accordance with the established procedure;  
the plan (drawing) of the warehouse premise with indication of the planned location 
of goods under customs control;  
the plan ( drawing)  of the open platform with indication of sizes and location of such 
platform in the production territory.  
 
3. The applicant may attach any other documents to the application including opinions of independent 
experts which may be used, in its opinio n, for c onsid eration of its inclusion into the Register of 
authorized economic operators.  
 
4. Submission of documents prescribed by clause 2 of this article and return of originals by the 
customs authority after cons ideration of such documents shall be tak en in ac corda nce with the 
procedure prescribed by clause 3 of article 53 of this Federal Law.  
 
5. Documents confirming provision of the customs authority with the security for payment of customs 
duties, taxes, may be  submitted by the applicant after receip t of the  notice from the customs authority 
on confirmation of observance of other conditions of granting to the legal entity of the status of an 
authorized economic operator in the relevant register.  
 
6. If the appli cation does not contain data mentioned i n clause  1 of this article or the documents 
confirming data specified in this application according to the list specified in clause 2 of this article 
are not provided together with the application, the customs author ity shall notify the applicant thereon 
immediate ly bu t not later than 15 days from the date of receipt of the application.  
 
7. The customs authority shall refuse to accept the application in the following:  
 
 the applicant failed to provide the customs auth ority with missing data and (or) documen ts 
withi n 30 days from the date of receipt of the notice from the customs authority in the case 
mentioned in clause 5 of this article;  
identification of facts of bringing of the management of the legal entity, its em ployees dealing 
with organization and ex ecution of cu stoms operations as well as management and employees 
executing customs operations, customs representative who will apply special simplified 
procedures on behalf and by order of the legal entity if it get s the status of an authorized 
economic o perator to criminal liability for commission of economic crimes;  
if bankruptcy proceedings are initiated against the applicant as of the date of submission of 
the application or after submission thereof;   G/VAL/N/1/RUS/1  
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  if the appli cation is submitted before expiration of  3 years  from  the date of introduction into 
force of the resolution on exclusion of this legal entity from the register of authorized 
economic operators in accordance with clause 9 of article 94 of this Federal Law.  
 
8. If there are no grounds to refuse to  accept the a pplication for consideration as mentioned in clause 7 
of this article, the customs authority shall notify the applicant on the date of acceptance of the 
application for consideration.  
 
Article 91. Consi deration of the application for inclusion  
into t he re gister of authorized economic operators  
 
1. The authorized customs authority shall consider the application and adopts the resolution on 
inclusion or refusal to include the legal entity into the registe r of authorized economic operators 
within a term not e xceeding 90 days after acceptance thereof for consideration.  
 
If the applicant does not provide together with the application for inclusion into the register 
documents confirming provision of the author ized customs authority with the appropriat e secur ity of 
payment of customs duties, taxes, subject to observance of the other conditions of granting to the legal 
entity of the status of an authorized economic operator, the authorized customs authority shall  notify 
the applicant thereon within the s pecifie d ter m. The applicant shall within 30 days from the date of 
receipt of such notice provide the authorized customs authority with documents confirming provision 
of the appropriate security of payment of custo ms duties, taxes. In such case the authori zed cus toms 
authority shall adopt the resolution on inclusion of the legal entity into the register of authorized 
economic operators not later than 3 days after the day of provision by the applicant to the customs 
authority of the documents confirming prov ision o f the  appropriate security of payment of customs 
duties, taxes.  
 
2. For the purpose to verify observance of the conditions for obtainment by the legal entity of the 
status of an authorized economic operator,  the authorized customs authority shall ta ke a fi eld c ustoms 
audit in relation to the applicant in accordance with sub -clause 3 of clause 4 of article 132 of the 
Customs Code of the customs union.  
 
3. If, following the results of the audit of the submitted  documents and data, as well as customs 
inspectio n of premises and (or) areas the customs authority establishes that one or more conditions for 
obtainment by the legal entity of the status of an authorized economic operator are not observed, but 
this may b e remedied by the applicant, the customs a uthorit y sha ll notify the applicant on the revealed 
facts before resolution to refuse. Within 30 days from the day of receipt of such notice the applicant 
shall confirm fulfillment of the required conditions to the  customs authority.  
 
4. The term of consi deratio n of the application specified in clause 1 of this article shall be suspended 
for the period from the day of receipt by the applicant of notices from the authorized customs 
authority until the date of confir mation by the applicant of fulfillment of require ments  and (or) 
conditions requested by the authorized customs authority or expiration of the 30 -day term specified in 
clause 3 of this article.  
 
5. The customs authority considering the application is entitl ed to require from third parties as well a s 
from state authorities documents confirming the data provided by the applicant. Such persons are 
obliged to present the requested documents and data within 10 days from the date of receipt of the 
request.  
 
6. In case of confirmation of observance of the conditi ons f or obtainment by the legal entity of the 
status of an authorized economic operator, within the term of consideration of the application, the 
customs house(s) within whose region of operation the applica nt plans to exercise its activities as an G/VAL/N/1/RUS/1  
Page 70 
 
 
  authori zed e conomic operator, and the applicant shall agree upon the procedure for interaction of 
customs authorities executing customs operations with the authorized economic operator within the 
framework of appli cation of special simplified procedures as  well a s the  regulations on exchange of 
information between the authorized economic operator and customs authorities by means of signing 
of the agreement prescribed by clause 5 of article 86 of this Federal Law . 
 
7. The resolution on inclusion of the legal  entity int o the register of authorized economic operators 
shall be executed by means of issue of the certificate of inclusion into such register (article 90 of this 
Federal Law) and communicated to the head or an other authorized representative of the lega l enti ty 
against signature or in any other way confirming the fact and date of receipt thereof, not later than 14 
business days from the date of adoption of such resolution . 
 
8. The customs authority shall refuse to include into the relevant register only if the  applicant fails to 
observe the conditions for obtainment by the legal entity of the status of an authorized economic 
operator , as prescribed by article 39 of the Customs Code of the customs union and articl e 88 of this 
Federal Law. The resolution on  refus al sh all be communicated to the head or another authorized 
representative of the legal entity against signature or in any other way confirming the fact and date of 
receipt thereof, not later than 14 business  days from the date of adoption of such res olutio n. 
 
9. No fee shall be charged for consideration of the application and inclusion into the register of 
authorized economic operators.  
 
Article 92.  Certificate of inclusion into the Register of authorized ec onomic operators  
 
1. The certificate of in clusio n int o the Register of authorized economic operators shall contain the 
following:  
 
name, form of incorporation and address of location of the authorized economic operator and 
its separated structural subdivi sions;  
data on the amount and method of sec urity of pa yment of customs duties, taxes;  
special simplifications provided to the authorized economic operator;  
places of execution of customs operations in case of application of special simplifications;  
customs  authorities which may execute customs oper ations  with goods with application of 
special simplifications.  
 
2. The form of the certificate of inclusion into the Register of authorized economic operators is 
determined by the federal executive authority autho rized in the area of the customs business.  
 
3. Th e of certificate inclusion into the Register of authorized economic operators shall come into force 
upon expiration of 10 days from the date of issue thereof and has unlimited term of validity.  
 
Article 93.   Amendment of data specified in the applic ation  
for inclusion into one of the registers of authorized economic operators  
 
1. The legal entity included into the register of authorized economic operators (its legal successor in 
case of reorganization of th e legal entity) is obliged to notify the aut horize d cus toms authority on 
amendment of the data specified in the application prescribed by clause 1 of article 90 of this Federal 
Law or documents attached thereto, in writing within 5 business days from the d ate of occurrence of 
relevant events or from  the d ate w hen the person learnt on occurrence thereof.  
 
2. The customs authority shall within five business days verify compliance of the new data with the 
conditions for obtainment by the legal entity of the st atus of an authorized economic operator, and  if  G/VAL/N/1/RUS/1  
 Page 71 
 
 
  the ame nded data are data to be specified in the certificate, it shall consider the matter on issue of a 
new certificate pursuant to the procedure established by article 91 of this Federal Law.  
 
3. The submit ted documents shall be inserted into the fil e of d ocume nts submitted by the legal entity 
for inclusion into the register of authorized economic operators.  
 
Article 94. Suspension of validity of the certificate of inclusion into the register  
and exclusion f rom the register of authorized economic oper ators  
 
1. Customs authorities shall monitor observance by the authorized economic operator of the 
conditions for obtainment of such status in the course of execution by it of activities as an authorized 
economic  operator.  
 
2. The authorized customs authori ty is entitled to once again verify observance of the conditions for 
obtainment by the legal entity of the status of an authorized economic operator in the following cases:  
material amendment of legislation on t he customs business in the Russian Federation  which  shall be 
announced by the relevant resolution of the federal executive authority authorized in the area of the 
customs business;  if, following the results of application of customs control form, any data are 
revealed evidencing on the fact that one or mor e conditions for obtainment of the status of an 
authorized economic operator  may be no longer observed by the authorized economic operator . 
 
3. If the certificate of inclusion into the register is issued t o a legal entity incorporated less than in 
three ye ars after the date of submission of the application, the authorized customs authority shall 
verify observance of the conditions for obtainment of the status of an authorized economic operator 
before expira tion of the first year from the date of issue  of the certificate.  
 
4. Effectiveness of the certificate of inclusion into the register of authorized economic operators may 
be suspended by the authorized customs authority in the following cases:  
 
1) in cases  prescribed by sub -clauses 1, 2 and 4 of clau se 1 o f article 56 of this Federal Law;  
2) in case of identification of non -observance by the authorized economic operator of one or 
more conditions for obtainment of this status, provided that such non -observan ce may be 
remedied by the authorized economic  opera tor; 
3) in case of non -submission of accounting statements according to such form and within 
such terms as specified in article 96 of this Federal Law;  
4) in case of initiation of administrative proceeding s under clauses 16.1, 16.2, 16.3, 16.7, 
16.9,  16.15 , 16.17, 16.20 or 16.22 of the Code of the Russian Federation on administrative 
violations;  
5) in case of initiation of criminal proceedings against the management and (or) employees of 
the authorized econ omic operator due to an illegal act in the ar ea of the customs business.  
 
5. In cases mentioned in sub -clauses 2 and 3 of clause 4 of this article the authorized customs 
authority and (or) customs house within whose area of operation the authorized economi c operator 
exercises its activities, before a doptio n of the resolution on suspension of validity of the certificate, 
shall notify the authorized economic operator on revealed violations. If the authorized economic 
operator does not confirm, within 30 days from the date of receipt of such notice, to t he cus toms  
authority that revealed the violation, fulfillment of the required conditions and (or) does not provide 
the relevant accounting statements, the authorized customs authority shall suspend validity of t he 
certificate by 30 days.  
 
6. In cases menti oned i n sub-clauses 4 and 5 of clause 4 of this article the authorized customs 
authority shall suspend validity of the certificate from the date of receipt by the authorized economic 
operator of the relevant not ice until the day of introduction into force of the  resolution on the G/VAL/N/1/RUS/1  
Page 72 
 
 
  administrative violation and fulfillment thereof or court judgment on the criminal proceedings, 
respectively.  
 
In the case mentioned in sub -clause 4 of clause 4 of this article, the auth orized customs authority may 
not suspend vali dity o f the certificate if the above mentioned administrative violations in the area of 
the customs business committed by the legal entity within one year, are fulfilled by such legal entity 
within the terms pre scribed by the Code of the Russian Federation  on ad ministrative violations and 
the total amount of administrative fines does not exceed three percent of the total amount of import 
customs duties and taxes paid by the entity over the specified period of tim e. 
 
7. The legal entity shall be excluded fro m the register of authorized economic operators in the 
following cases:  
1) submission by the legal entity of an application for its exclusion from the register of 
authorized economic operators;  
2) liquidation of  the legal entity in accordance with legislat ion of  the Russian Federation;  
3) reorganization of the legal entity other than transformation;  
4) after suspension of validity of the certificate the legal entity did not confirm observance of 
the conditions fo r obtainment of the status of the authorized econom ic operator and (or) failed 
to submit the accounting statements within the term mentioned in clause 5 of this article;  
5) repeated (twice or more times) bringing of the authorized economic operator to 
admi nistrative liability for violations in the ar ea of the customs business, as prescribed in 
clauses 16.1, 16.2, 16.3, 16.7, 16.9, 16.11, 16.15, 16.17, 16.20 and 16.22 of the Code of the 
Russian Federation on administrative violations if the amount of the imp osed administrative 
fine was 250,000 rubles o r more  per one violation;  
6) introduction into force of the court conviction on bringing of the management and (or) 
employees of the authorized economic operator to criminal liability for commission of a 
crime i n the area of the customs business.  
 
8. The r esolut ion on exclusion of the legal entity from the register of authorized economic operators 
shall come into force since the date of occurrence of facts and events, introduction of relevant 
decisions into force , as prescribed by clause 7 of this article.  
 
9. In  case of exclusion of the legal entity from the register of authorized economic operators on the 
basis of the grounds prescribed in sub -clauses 5 and 6 of clause 7 of this article, a new application for 
inclusion into the register of authorized econo mic op erators may be submitted upon expiration of 3 
years from the date of introduction of the resolution into force.  
 
10. In case of exclusion of the legal entity from the register of authorized economic operat ors the 
security for payment of customs dutie s, tax es provided by the legal entity while being included into 
the register of authorized economic operators shall be returned not later than three days after the date 
of introduction into force of the resoluti on on exclusion of such legal entity from the  regis ter of 
authorized economic operators, other than the monetary pledge which will be returned pursuant to 
article 148 of this Federal Law.  
 
Article 95. The procedure for maintenance of the register  
of autho rized economic operators  
 
1. The federal exec utive authority authorized in the area of the customs business shall maintain the 
register of authorized economic operators.  
 
2. The register of authorized economic operators shall be maintained according to t he form 
determined by the federal executive au thorit y authorized in the area of the customs business.  
  G/VAL/N/1/RUS/1  
 Page 73 
 
 
  3. The register of authorized economic operators shall be formed on the basis of resolutions on 
inclusion of legal entities into the register of authoriz ed economic operators, on introduction of 
amen dments  into the data entered into the register, on suspension and resumption of effectiveness of 
the certificate of inclusion into the register as well as on exclusion of legal entities from the register, 
adopt ed by the authorized customs authority.  
 
4. Th e feder al executive authority authorized in the area of the customs business shall ensure regular, 
not less than once every three months, publication in its official publications of the register of 
authorized ec onomic operators with inclusion thereto for s uch pur poses of only those legal entities 
that gave their prior consent thereto while being included into the register of authorized economic 
operators.  
 
Article 96. The system for accounting and submission of a ccounting  
statements by the authorized econom ic oper ator 
 
1. The authorized economic operator is obliged to maintain accounting of goods and submit 
accounting statements to the customs authority on execution of customs operations.  
 
2. The authorized econo mic operator shall maintain accounting of the goods i n accordance with 
requirements of legislation of the Russian Federation on maintenance of accounting and tax 
accounting. In case of insufficiency of data in accounting or tax accounting to carry out cust oms 
control, the federal executive authority a uthoriz ed in the area of the customs business upon agreement 
with the federal executive authority accomplishing functions for development of the state policy and 
legal regulation of foreign economic activities,  and the federal executive authority authorize d to 
accomplish functions for development of the state policy and legal regulation in the area of finance 
may establish additional requirements for accounting of operations with goods by authorized 
economic ope rators.  
 
3. The procedure for submission of ac countin g statements by the authorized economic operator 
including transfer of customs seals removed by the authorized economic operator in accordance with 
article 87 of this Federal Law shall be established by the federal executive authority authorized in the 
area of the customs business upon agreement with the federal executive authority accomplishing 
functions for development of the state policy and legal regulation of foreign economic activities, and 
the fede ral executive authority authorized to accompli sh func tions for development of the state policy 
and legal regulation in the area of finance.  
 
Section 7. Information Systems and Information Technologies  
 
Article 97.  Information systems, information technolo gies 
and measures for procurement thereof, use d by cu stoms authorities  
 
1. Information systems and information technologies are used by customs authorities to ensure 
fulfillment of objectives imposed on them including exchange of information with federal executive 
authorities, provision of state servi ces for  popu lation, participants of foreign trade activities as regard 
to provision of information in the electronic form.  
 
2. Creation of information systems, information technologies, software means for impl ementation of 
information technologies using me ans of compu tation equipment shall be exercised by order of 
customs authorities in accordance with laws of the Russian Federation.  
 
3. The procedure for introduction into operation of federal state information  systems designed for use 
within the framework of acco mplishment of state functions and (or) provision of state services in the 
area of the customs business shall be determined by the Government of the Russian Federation.  G/VAL/N/1/RUS/1  
Page 74 
 
 
   
4. The procedure for use and oper ation of information systems in the customs bus iness s hall be 
established by the federal executive authority authorized in the area of the customs business in 
accordance with customs legislation of the customs union and legislation of the Russian Federatio n. 
 
5. Information systems, information technol ogies a nd me asures for procurement thereof, created and 
supplied by order of customs authorities represent federal ownership.  
 
6. Use by customs authorities of information systems, information technologies and  means for 
procurement thereof, not representin g feder al ownership, shall be exercised on the contractual basis.  
 
Article 98. Requirements to technical means designed for information processing  
 
Technical means designed for processing of information conta ined in information systems used for 
customs pu rposes including software and hardware means of information production shall comply 
with requirements of legislation of the Russian Federation.  
 
Article 99. Information resources of customs authorities  
 
1. Information resources of customs authorities const itute d ocume nted information and data available 
to the customs authorities in accordance with international treaties, customs legislation of the customs 
union, this Federal Law, other federal laws including t hose:  
 
а) provided by persons within the framewo rk of e xecut ion of customs operations in 
accordance with legislation on the customs business in the Russian Federation;  
b) provided by federal executive authorities in accordance with inter -departmental agreements 
on exchange of information;  
c) directed by  depart ments  of foreign states at the request of the federal executive authority 
authorized in the area of the customs business in accordance with international treaties on 
exchange of information.  
 
2. Documents to be submitted in accordance with legislati on on c ustom s business in the Russian 
Federation including the customs declaration, may be submitted in the electronic form subject to 
observance of requirements to documentation of information stipulated by legisla tion of the Russian 
Federation.  
 
3. The p rocedur e for formation and use of information resources of customs authorities and procedure 
for access to the same are determined by the Government of the Russian Federation.  
 
4. Information resources of customs aut horities represent federal property.  
 
Article 10 0. Re ceipt by persons of information contained  
in restricted information resources of customs authorities  
 
1. Persons exercising activities associated with transport of goods and transport vehicles through th e 
customs border or activities in the ar ea of th e cus toms business shall have the right of access to 
documented information about them available at customs authority as well as for detailing of such 
information for the purpose to ensure completeness and ac curacy thereof. Customs authorities shal l 
provid e ava ilable information to such persons for free.  
 
2. Information shall be provided by customs authorities on the basis of a written request of the 
interested person by means of provision of a written respons e within the terms stipulated by 
legisla tion of the R ussian Federation for consideration of written applications from individuals to state  G/VAL/N/1/RUS/1  
 Page 75 
 
 
  authorities. While considering an application and sending of a response the customs authority shall 
assure that restr icted information about the person shall  be prov ided right to the person to whom it 
relates.  
 
The procedure for receipt by the persons mentioned in clause 1 of this article of information contained 
in restricted information resources of customs authorities , in the electronic form, shall be deter mined 
by the Government of the Russian Federation in accordance with this Federal Law and other federal 
laws.  
 
Article 101. Protection of information by customs authorities  
 
1. Development, creation and use of specia l software and hardware means and inform ation pr otect ion 
means shall be conducted by customs authorities or by their order in accordance with this Federal 
Law, other federal laws.  
 
2. Control over fulfillment of requireme nts to protection of information an d operation of information 
protection me ans shal l be exercised by the federal executive authority authorized in the area of the 
customs business as well as other federal executive authorities in accordance with legislation of the 
Russian Federation.  
 
SECTI ON 8. CUSTOMS STATIS TICS  
 
Article 102. C ustoms s tatistics of foreign trade in the  Russian Federation  
 
1. For the purpose of analysis of the status of foreign trade in the Russian Federation, control of 
receipt of customs payments to the federal budget, c urrency control, analysis of dynamics an d 
tenden cies of development of foreign trade of the Russian Federation, its trade and payment balance 
and economy as a whole, customs authorities shall collect and process data on transportation of goods 
through the customs border of the customs union, sub mitted w ithin customs declarations for goods 
according to article 180 of the Customs Code of the customs union . 
 
2. Customs statistics of foreign trade of the Russian Federation shall be maintained in accordance with  
the Customs Code of the customs union, Unified Metho dology for maintenance of customs statistics 
of foreign trade and statistics of mutual trade of the customs union and legislation of the Russian 
Federation.  
 
3. Customs authorities shall provide customs statistical data of foreign trade of the  Russian  Fede ration 
to the President of the Russian Federation, Federal Assembly of the Russian Federation (State Duma 
and Council of Federation), the Government of the Russian Federation, state authorities and other  
organizations as well as international organiza tions  in accordance with the procedure established by 
legislation of the Russian Federation and international treaties of the Russian Federation.  
 
4. Customs authorities shall provide customs statistical data  of foreign trade of the Russian Federat ion 
not conta ining any state, commercial, bank and other secrets protected by law or any other 
confidential information to persons interested to receive the same in accordance with such procedure 
and under such condi tions as stipulated by the Government of  the Rus sian Federation.  
 
5. The federal executive authority authorized in the area of the customs business shall publish customs 
statistical data of foreign trade of the Russian Federation in accordance with such pr ocedure and under 
such conditions as sti pulated by th e Government of the Russian Federation.  G/VAL/N/1/RUS/1  
Page 76 
 
 
  Article 103. Special customs statistics  
 
1. For the purpose to procure resolution of objectives imposed on customs authorities, these 
authorities shall maintain s pecial customs statistics in accordance with the  procedure established by 
the federal executive authority authorized in the area of the customs business.  
 
2. For the purpose to procure resolution of objectives imposed on the Government of the Russian 
Fede ration and other state authorities, cust oms auth orities shall maintain special customs statistics in 
accordance with the procedure established by the Government of the Russian Federation.  
 
3. Data of special customs statistics shall be provided to the Gover nment of the Russian Federation 
and oth er state autho rities in accordance with the procedure established by the Government of the 
Russian Federation.  
 
Article 104. Statistics of trade with states -members of the customs union  
 
Statistics of trades of the R ussian Federation with states -members o f the cus toms union shall be 
maintained by authorities authorized by the Government of the Russian Federation in accordance with 
the procedure determined by the Government of the Russian Federation in accordance with legislation 
of the Russian Federation a nd intern ation al treaties of the Russian Federation.  
 
 
Section  9. Classification of goods according to the unified commodity  
nomenclature of foreign trade activity of the customs union  
 
Article 105. U nified commodity  nomenclature of foreign  
trade activity  of the c ustom s union  
 
To implement measures of customs tariff and non -tariff regulation of foreign trade and other types of 
foreign economic activities, maintenance of customs statistics in the Russian Federation, th e unified 
commodity nomenclature of for eign trad e act ivity of the customs union  (hereinafter referred to as the 
"Commodity nomenclature of foreign trade activity" ) approved by the Customs Union Commission 
shall apply.  
 
Article  106. Classification of goods  
 
1. Goods are to be classified within t he frame work o f declaring in cases when it is required to 
specify the code of goods according to the Commodity nomenclature of foreign trade activity  in the 
customs declaration or other documents to be submitted to c ustoms authorities in accordance with 
customs le gislation of the customs union and this Federal Law.  
 
2. The code of goods according to the Commodity nomenclature of foreign trade activity  shall 
be specified in the customs declaration for the goods by the declarant or by the customs representati ve 
on be half of the declarant.  
 
3. In case of identification of incorrect classification of goods the customs authority shall 
classify the goods independently and take the decision on classification of the goods acc ording to the 
form determined by the fed eral exe cutive  authority authorized in the area of the customs business.  
 
If the customs authority takes the decision on classification of goods before release thereof, 
such decision shall be made known to the decla rant. If the decision on classification of goods  taken  by 
the customs authority influences the rate of customs duties, taxes in such a way that the amount of 
customs charges payable should be higher than the amount specified in the customs declaration,  G/VAL/N/1/RUS/1  
 Page 77 
 
 
  release of the goods shall not taken place until ad ditional payment of customs duties other than in 
cases when the declarant objects the decision of the customs authority and contests the same in 
accordance with the procedure established in section 3 of this Federal Law. In such case the customs 
authority shall, upon written request of the declarant (customs representative acting on behalf of the 
declarant), release the goods subject to provision of a security for payment of customs duties at the 
amount of dif ference between the amount payable accor ding to decision of the customs authority on 
classification of goods and the amount of customs duties paid within the framework of submission of 
the customs declaration.  
 
If the decision of the customs authority on c lassification of goods affects applicati on of 
restrictions and prohibitions to goods, release of goods shall not take place until provision of 
documents confirming observance of the set restrictions other than in cases when such documents 
may be submitted after release of goods according to arti cle 214 of this Federal Law.  
 
If the decision of the customs authority on classification of goods does not result in increase 
of customs payments to be paid and does not affect application of restrictions and prohibi tions to 
goods, such decision may not se rve the ground  for refusal to release the goods. In such case the 
declarant (customs representative) is obliged to adjust the data within five business days from the date 
of release of the goods.  
 
4. In case of detec tion before release of goods of any sign s of inc orrect classification of the 
goods or if the declared data are not duly confirmed, the customs authority shall carry out an 
additional check by means of requiring of additional documents and data or customs e xpertise. If it is 
necessary to study an y additi onal i nformation about the goods the customs authority shall 
immediately notify the declarant thereon indicating characteristics of the goods affecting classification 
thereof to be confirmed (for example, che mical composition, functional designatio n) as we ll as 
documents and data to confirm the same. The declarant is entitled to provide other documents 
containing necessary information about the goods which are available for it.  
 
For the period of additional ve rification no release of the goods shall  take pl ace if change of 
the code of the goods specified in the customs declaration affects application of restrictions and 
prohibitions other than in cases when the declarant submits documents confirming observance of such 
restrictions or in cases when su ch docum ents m ay be submitted after release of goods according to 
article 214 of this Federal Law.  
 
The term of customs expertise in case of additional verification, if the goods may not be 
released before obtainment  of results of such verification, shall not exce ed the  limited term of release 
of the goods set in clause 4 of article 196 of the Customs Code of the customs union.  
 
5. If the customs authority takes the decision on classification of goods after release th ereof, 
such decision shall be sent to th e declar ant wi thin five business days after it is taken. If the decision of 
the customs authority on classification of goods results in the necessity of additional payment of 
customs duties, such decision shall be se nt to the declarant or another person to gether w ith th e 
demand for payment of customs duties within such terms and in accordance with such procedure as 
stipulated in this Federal Law for sending of such demand.  
 
6. The declarant is entitled to appeal the d ecision of the customs authority on clas sificati on of 
goods in accordance with section 3 of this Federal Law.  G/VAL/N/1/RUS/1  
Page 78 
 
 
  Article 107. Particularities of classification of goods of various  
names contained in one lot of goods with indication of the same classification  code  
 
1. If the declarant wishes, goods  of var ious na mes contained in one lot of goods being imported to the 
Russian Federation or exported from the Russian Federation may be classified, within the framework 
of declaring of the same, with indication of o ne classification code according to the C ommodit y 
nomen clature of foreign economic activity subject to fulfillment of the conditions prescribed in this 
article.  
 
Goods being imported to the Russian Federation may be classified with indication of one 
class ification code according to the Commodity  nomenc lature of foreign economic activity provided 
that a customs duty rate of the maximum level corresponds to such classification code. If several 
classification codes according to the Commodity nomenclature of f oreign economic activity 
correspond to go ods con tained within one lot of goods with the same rates of customs duties, the 
classification code of the goods to be specified is the code to which the maximum rate of excise 
corresponds, and in case of equal exc ise rates – the maximum rate of the value  added tax. 
 
The lot of goods which may be classified with indication of one classification code according to the 
Commodity nomenclature of foreign economic activity shall contain goods for which only ad valor or 
only specific rates of the customs duty or excise are set and these goods are subject to application of 
the same preferential or non -preferential regime depending on the country of origin of the goods.  
 
If goods contained in one lot of goods are subject to specific rates of customs duty and excise , units  of 
measurement for which the set rate of customs duty and excise applies, shall be the same for each type 
of customs payment.  
 
Goods being imported to the Russian Federation as well as goods being exported f rom the Russian 
Federation not subject to  import  or acc ordingly export customs duties may be classified with 
indication of one classification code according to the Commodity nomenclature of foreign economic 
activity corresponding to the goods with the maxi mum value within this lot of goods.  
 
2. Data on  the na me and quantity of all goods contained within one lot of goods shall be declared by 
the declarant by means of submission of a list of goods. Such list may be presented by shipment 
specifications, packa ge lists, inventory lists or other simila r docum ents. T he list of goods is 
considered for customs purposes as an integral part of the customs declaration for the goods.  
 
3. For the purpose to verify observance of provisions of clause 3 of this article the customs authority 
may require from the de clarant  to pro vide detailing data on certain declared goods.  
 
4. If any prohibitions and restrictions apply to certain goods contained in the same lot of goods, 
classification of such goods within the framework of d eclaring thereof shall be made with indic ation 
of a sep arate classification code according to the Commodity nomenclature of foreign economic 
activity and provisions of clauses 1 and 2 of this article will not apply to such goods.   
 
The Government of the R ussian Federation is entitled to determin e the l ist of goods which are not 
subject to declaring in accordance with provisions of this article.  
 
Article 108. Particularities of classification of goods as unassembled and disassembled  
including incomplete goo ds, to be imported or exported during the  establ ished p eriod of time  
 
1. Goods unassembled and disassembled including incomplete goods which are proposed to be 
imported or exported in separate lots of goods during a period of time exceeding the terms stip ulated 
in article 170 of the Customs Code of the  customs  union may be declared with indication of the same  G/VAL/N/1/RUS/1  
 Page 79 
 
 
  classification code according to the Commodity nomenclature of foreign economic activity subject to 
the decision of the customs authority on classifi cation.  
 
2. The decision on classification  of go ods as unassembled and disassembled including incomplete 
goods which are proposed to be imported or exported in separate lots of goods during a certain period 
of time (hereinafter in this article referred to as the "decision on classification") shall  be ta ken by the 
federal executive authority authorized in the area of the customs business on the basis of a written 
application of the person empowered to act as the declarant of the goods (hereinafter in this ar ticle 
referred to as the "applicant").  
 
3. The a pplication for adoption of the decision on classification shall contain the following:  
data on the applicant;  
data on the goods (name, list of components of the goods);  
the term of delivery of the goods;  
the customs procedure which will apply to the goods;  
the nam e of the customs authority which will exercise declaring of the goods.  
 
The application shall be accompanied with documents servicing the basis for adoption of the decision 
on classification of the go ods )technical description of the goods an d thei r compon ents with indication 
of the principle of operation and functions, description of the method of assembly and adjustment, 
description of materials constituting the goods and their components, assembly d rawings and other 
documents required for c lassif ication of the goods), documents confirming execution of a foreign 
economic transaction as regard to the goods, constitutive documents registered in accordance with the 
established procedure and specification s for the goods.  
 
4. If the documents and data p rovided by the applicant are not sufficient for adoption of the decision 
on classification the federal executive authority authorized in the area of the customs business shall 
notify the applicant on the nece ssity to provide additional information wi thin 3 0 (Thirt y) calendar 
days from the date of submission of the application for decision on classification.  
 
Additional information shall be provided within 60 (sixty) calendar days from the date of notification 
of the applicant in writing.  
 
If informati on is not provided within the stipulated term or if the applicant refuses to provide 
documents and data required for classification of the goods, the application for decision on 
classification will be dismissed.  
 
The application for decision on classificat ion sh all be also dismissed if there are any contradictions in 
the application and documents accompanying the same and if components of the goods in the 
unassembled or disassembled form do not form in accordance wi th classification rules goods 
classified b y the code of completed goods.  
 
5. The decision on classification shall be taken within 90 (Ninety) calendar days from the date of 
registration of the application.  
 
If it is necessary to provide additional informat ion according to clause 3 of this article,  the t erm 
specified in the first part of this clause will be suspended and resumed from the date of receipt of the 
last document containing requested data by the customs authority authorized in the area of the 
customs business.  
 
6. The form of the decision  on cl assification and the procedure for submission and completion of the 
application shall be determined by the federal executive authority authorized in the area of the 
customs business.  G/VAL/N/1/RUS/1  
Page 80 
 
 
   
7. The decision on class ification shall come into force since the date o f adopti on thereof.  
 
8. The decision on classification may be amended in the following cases:  
1) adoption by the Customs Union Commission or the federal executive authority authorized 
in the area of the custo ms business of a decision binding for the custom s author ities or 
explanation on classification of certain types of goods;  
2) identification of any mistakes, misprints made while taking the decision on classification or 
preparing the documents by the applic ant; 
3) changes in the foreign economic tr ansact ion if such change relates to the goods or separate 
components thereof;  
4) changes in the Commodity nomenclature of foreign economic activity.  
The decision on amendment of the decision on classification of th e goods will come into force 
within the te rm spe cified in the decision on change of the decision on classification of the 
goods.  
 
9. The decision on classification shall be terminated in the following cases:  
1) if the customs authority establish that the applicant submitted false documents or pro vided 
untrue d ata to ensure adoption of the decision on classification;  
2) if the final customs declaration is not submitted within the terms specified in clause 5 of 
article 211 of this Federal Law;  
3) if the appl icant refuses in writing supplies of the g oods, in particular, after import or export 
of separate components of the goods.  
 
The decision to terminate validity of the decision on classification shall not be taken if conditionally 
released components of the goods do not relate, in accordance with cl assifi cation r ules, to the 
classification code of completed goods as specified in the decision on classification.  
 
The decision to terminate validity of the decision on classification shall come into force since th e date 
of adoption of the decision on clas sifica tion. 
 
10. Declaring of goods in the unassembled and disassembled form including incomplete goods, which 
are proposed to be imported or exported in separate lots of goods with indication of one classification  
code according to the Commodity nomenclat ure of  foreign  economic activity shall be effected 
pursuant to article 211 of this Federal Law.  
 
Article 109. Preliminary decision, explanations and other decisions on classification of goods  
 
1. The federal execu tive authority authorized in the area of th e cus toms  business and other customs 
authorities to be determined by the federal executive authority authorized in the area of the customs 
business at the request of an interested person shall take preliminary dec isions on classification of 
goods according  to the Commod ity nomenclature of foreign economic activity.  
 
The form of the application for adoption of the preliminary decision on classification of goods as well 
as the procedure for adoption of such decision shall be determined by the federal executiv e aut hority 
authorized in the area of the customs business.  
 
2. The federal executive authority authorized in the area of the customs business shall take decisions 
and explanations on classification of certain typ es of goods.  
 
3. The federal executive auth ority  authoriz ed in the area of the customs business shall ensure free 
access of any interested persons in the territory of the Russian Federation to information on  G/VAL/N/1/RUS/1  
 Page 81 
 
 
  preliminary decisions and explanations taken by the customs authorities in accordance with article 52 
of the Customs Code of the customs union.  
 
Section 10. Country of origin of goods  
 
Article 110. Rules for determination of the country of origin of goods  
 
Determination of the country of origin of goo ds being imported to the Russian Federation c onnected 
with transportation of the goods through the customs border of the customs union shall be made in 
accordance with the Agreement on unified rules for determination of the country of origin of goods 
and s ection 7 of the Customs Code of the customs u nion. G/VAL/N/1/RUS/1  
Page 82 
 
 
  Article 111. Criteria of determination of the country of origin  of goods  
being imported to the Russian Federation from states – members of the customs union  
 
In case of import of goods to the Russian Fed eration from states – members of the customs u nion the 
count ry of origin of the goods shall be determined according to international treaties concluded by the 
Russian Federation within the framework of free trade area of the Commonwealth of Independent 
States. 
 
Article 112. Preliminary decision on the  country of or igin of goods  
 
The federal executive authority authorized in the area of the customs business and other customs 
authorities determined by the federal executive authority authorized in the area of  the customs 
business shall take the preliminar y decisio n on origin of goods from a specific country at the request 
of an interested person.  
 
In cases when, in accordance with the rules for determination of goods origin, for provision of tariff 
preferences  additional conditions shall be observed other than cert ification of goods origin from a 
particular country, a person is entitled to require adoption of the preliminary decision on observance 
of such conditions within the framework of execution of specific  business operations.  
 
A person interested in a doption o f the  preliminary decision shall submit a request to the appropriate 
customs authority according to the form determined by the federal executive authority authorized in 
the area of the customs busines s. 
 
Such request shall contain all data require d to take  the preliminary decision.  
 
If data submitted by the applicant are not sufficient to take the preliminary decision the customs 
authority shall notify the applicant on the necessity to provide addition al information within thirty 
calendar days from  the date  of submission of the application on adoption of the preliminary decision. 
Additional information shall be provided within sixty calendar days from the date of notification of 
the applicant in writing . If information is not provided within the est ablished term the application for 
the preliminary decision. Additional information shall be provided within sixty calendar days from the 
date of notification of the applicant in writing. If information is not provided within the stipulated 
term, the applic ation for  the preliminary decision is to be dismissed.  
 
The preliminary decision shall be taken within ninety calendar days from the date of registration of 
the application at the customs authority.  
 
If it is necessary to provide additional information acc ording to  clause 3 of article 54 of the Customs 
Code of the customs union the term specified in paragraph 4 of this clause shall be suspended and 
resumed from the date of receipt by the customs authority of th e last document containing requested 
data.  
 
The form and  procedure for adoption of the preliminary decision on the country of origin of the goods 
shall be determined by the federal executive authority authorized in the area of the customs business.  
The pre liminary decision shall be valid within three y ears from  the day of adoption thereof provided 
that it is not amended, revoked or terminated.  
 
The preliminary decision is binding for all the customs authorities of the Russian Federation.  
 
The customs author ity may take the decision on termination, amend ment or w ithdr awal of the 
preliminary decision taken by it or an inferior customs authority.   G/VAL/N/1/RUS/1  
 Page 83 
 
 
  The decision on termination of the preliminary decision shall be taken if the customs authority 
establishes that the  applicant provided false documents (or) untrue  and (or)  incomplete data.  
 
The decision on termination of the preliminary decision shall come into force since the date of 
adoption of such preliminary decision.  
 
Amendment of the preliminary decision shall take place is the customs authority or applican t reveals  
any mistakes made while taking the preliminary decision.  
 
The decision of the customs authority on amendment of the preliminary decision shall come into force 
within the term specified in the decisio n on amendment of the preliminary decision.  
 
Preliminary  decision shall be withdrawn in cases if international treaties of the Russian Federation or 
regulatory legal acts of the Russian Federation establish other requirements and conditions for 
determinati on of the country of origin of the goods.  
 
The decision on wi thdrawal of the preliminary decision shall be taken by the customs authority within 
thirty calendar days after publication of decisions and explanations of the Customs Union 
Commission and shall come into force simultaneously with such decisi ons. 
 
The decision on termination, amendment or withdrawal of the preliminary decision shall be sent to the 
applicant not later than the day following the date of issue of the decision on termination, amendmen t 
or withdrawal of the preliminary decision.  
 
Section 11 . Cus toms value of the goods  
 
Article 113. Determination, application and control of the customs value of the goods  
 
1. Determination, application and control of the customs value of the goods to be  imported to the 
Russian Federation shall be exe rcised in accor dance with section 8 of the Customs Code of the 
customs union and this Federal Law.  
 
2. The procedure for determination of the customs value of the goods to be exported from the Russian 
Federat ion shall be set by the Government of the Russia n Federati on. 
 
Application and control of the customs value of the goods to be exported from the customs territory of 
the customs union shall be exercised in accordance with the procedure established by the f ederal 
executive authority authorized in the are a of the c ustom s business upon agreement with the federal 
executive authority authorized to accomplish functions for development of the state policy and legal 
regulation in the area of finance in accordance w ith this Federal Law.  
 
Article 114. Consulting on matters  of the customs value of the goods  
 
1. In accordance with article 52 of section 4 of this Law customs authorities shall advise interested 
persons as regard to customs value of the goods. Within the  framework of such consultations the 
customs aut hority shal l not  verify any documents and take preliminary decisions on the customs 
value.  
 
Consulting in accordance with section 4 does not include consultations prescribed by the second part 
of clause 1 of  article 2 of the international treaty between s tates – mem bers of the customs union 
governing determination of the customs value of the goods to be transported through the customs 
border of the customs union.  G/VAL/N/1/RUS/1  
Page 84 
 
 
  2. In accordance with the second part of claus e 1 of article 2 of the international treaty bet ween the 
states – members of the customs union governing determination of the customs value of the goods to 
be transported through the customs border of the customs union, if it is impossible to determine the  
customs value of goods to be imported on the ba sis of the value  of transaction with such goods, in 
particular, in case when the customs authority takes the decision on adjustment of the declared 
customs value of goods to be imported, consultations may be taken between the customs authority and 
declaran t for the p urpos e of justified choice of the value basis to determine the customs value of 
goods to be imported according to the value of the transaction with identical or similar goods.  
 
Consultations shall be held by the customs authority executing custo ms operatio ns af ter registration of 
the customs declaration. The procedure for holding of consultations between the customs authority 
and declarant or customs representative shall be established by the federa l executive authority 
authorized in the area of the customs  business.  
 
In the course of consultations the customs authority and declarant may exchange information 
available to them subject to observance of requirements to confidentiality of information.  
 
3. For the purpose of determination of the custom s value of the g oods information received by the 
parties in the course of consultations may be used in case when it complies with requirements of 
articles 6 or 7 of the Agreement.  
 
PART II. CUSTOMS DUTIES  
 
Section 12. General provisions on payment of custo ms duties  
 
Artic le 115. Payers of customs duties, taxes  
 
1. Payers of customs duties, taxes are the declarant or other persons bound with the obligation to pay 
customs duties, taxes in accordance with legisl ation on the customs business in the Russian 
Federation. 
  
Article 116. Terms of payment of customs duties, taxes  
 
1. Terms of payment of customs duties, taxes are determined by the Customs Code of the customs 
union.  
 
2. Customs duties, taxes in relation t o goods, particularities of customs declaring wh ereof are 
specified in sub -clauses 2, 4 of article 194 of the Customs Code of the customs union are payable 
before or simultaneously with submission of the customs declaration.  
 
Article 117. Procedure for and  forms of payment of customs duties, taxes  
 
1. Impo rt custom s dut ies, special, anti -dumping and compensatory duties other than special, anti -
dumping and compensatory duties applicable in the Russian Federation unilaterally, as well as import 
customs dutie s in relation to goods for personal use are paya ble to the ac count  determined by the 
international treaty between the states – members of the customs union.  
 
 Import customs duties may not be set off against any other payments.  
 
 If the payer wishes, impo rt customs duties may be paid before submission of the custom s 
declaration. Amounts of import customs duties paid before submission of the customs declaration 
shall be applied as applicable to the procedure prescribed by article 121 of this Federal Law tak ing 
into account provisions of the international  treaty betwe en th e states – members of the customs union.   G/VAL/N/1/RUS/1  
 Page 85 
 
 
  Export customs duties shall be paid to the account of the Federal Treasury.  
 
Taxes as well as customs duties, taxes in relation to goods for personal  use, special, anti -dumping and 
compensatory dut ies applicabl e in the Russian Federation unilaterally shall be paid to the account of 
the Federal Treasury.  
 
Payment of customs duties, taxes by natural persons in relation to goods for personal use may be 
made to the cash office of the customs authority.  
 
2. Payment o f cus toms duties, taxes may be made on the centralized basis by means of payment of 
amounts of customs duties, taxes to accounts mentioned in clause 1 of this article for goods proposed 
for impor t to the Russian Federation or export from the R ussian Federa tion over the certain period 
notwithstanding the customs authority to which the customs declaration for such goods is submitted .  
 
The procedure for payment of customs duties on the centralized b asis shall be determined by the 
federal executiv e authority a uthor ized in the area of the customs business.  
 
The centralized procedure for payment of customs duties, taxes shall not contain any provisions 
releasing persons from observance of requirements a nd conditions established by legislation on the 
customs busin ess in the Russian Federation, to the extent of completeness and timeliness of payment 
of customs duties as well as observance of customs procedures.   
 
3. Customs duties may be paid using micro processor plastic cards and using automated tell er 
machines, electronic or payment terminals particularities whereof, including requirements to 
identification of monetary funds as customs payments and measures to ensure transfer of funds to the 
relevant ac counts, shall be determined by the Government of  the Russian Feder ation.  
 
4. Special, anti -dumping and compensatory duties as well as a preliminary special duty, preliminary 
anti-dumping duty and preliminary compensatory duty shall be imposed according to the rules 
stipulated by this Federal Law in rela tion to impos ition of the import customs duty taking into account 
provisions of clause 1 of this article. If, following the results of investigation, preceding introduction 
of special, anti -dumping and compen satory measures, it is established that there ar e no grounds for 
introduction of special, anti -dumping and compensatory duties, the paid amounts of special, anti -
dumping and compensatory duties are to be repaid to the payer in accordance with the procedure  
established in article 147 -1 of this Federal La w.  
 
Article 118. Fulfillment of the obligation to pay customs duties, taxes  
 
1. The payer's obligation to pay customs duties, taxes shall be deemed fulfilled if the amount of funds 
specified in this article  is not less than the amount of customs duties, taxes payable : 
 
1) since the time of debit of funds from the payer's account at the bank, in particular, in case 
of payment of customs duties, taxes through electronic terminals, automated teller machines;  
2) since the time of payment of cash to the cash o ffice of the custo ms authority or since the 
time of payment of cash through electronic terminals, automated teller machines ; 
3) since the time of set -off of amounts of customs duties, taxes paid or collected with surplus 
against payment of customs duties, taxes, and if  such set-off is effected at the initiative of the 
payer – since the time of receipt of the application for set -off by the customs authority;  
4) since the time of set -off of customs duties, taxes , advance payments or monetary pledge, 
and if su ch set-off is  effected at the initiative of the payer – since the time of receipt of the 
order for set -off by the customs authority;  G/VAL/N/1/RUS/1  
Page 86 
 
 
  5) since the time of set -off of customs duties, taxes, funds paid by a bank  or another credit 
organization or insurance org anization in accor dance with a bank guarantee and by a surety in 
accordance with a surety contract;  
6) since the time of credit of funds to the accounts mentioned in article 117 of this Federal 
Law – in case of collection of customs payments on account of:  
goods for wh ich n o customs duties, taxes have been paid;  
pledge of property of the payer of customs duties, taxes . 
 
2. For the purpose of release of the goods confirmation of fulfillment of the payer's oblig ation to pay 
customs duties, taxes may take the following for ms: 
 
1) confirmation of the customs authority on credit of amounts of customs duties, taxes to the 
account of the Federal Treasury and in cases stipulated by the international treaty between the 
states - members of the customs union – to the a ccou nt determ ined by such international 
treaty;  
2) the document generated by an electronic or payment terminal, automated teller machine 
and confirming execution of payment to the account of the Federal Treas ury and in cases 
stipulated by the international  treaty betwe en th e states - members of the customs union – to 
the account determined by such international treaty . 
  3) the original payment order and extract from the register confirming debit of funds from  
the correspondent account of the bank, certifie d with the ba nk's seal. 
Customs duties, taxes shall be deemed paid by natural persons in relation to goods for 
personal use in accordance with the procedure established by the international treaty between 
the states - members of the customs union.  
 
3. At t he request of  the payer of customs duties, taxes as well as persons named in clause 1 of article 
120, clause 3 of article 164 of this Federal Law, customs authorities are obliged to issue a 
confirmation of pa yment of customs duties, taxes in writing but ov er not more t han t hree calendar 
years preceding the date of such request.  
 
Customs authorities may not require from the payer of customs duties, taxes as well as persons named 
in clause 1 of article 120, clau se 3 of article 164 of this Federal Law any conf irmation of c redit of 
funds to the account of the Federal Treasury or the account determined by the international treaty 
between the states - members of the customs union. Upon request of the payer of customs  duties, 
taxes as well as persons named in claus e 1 of articl e 120 , clause 3 of article 164 of this Federal Law 
(to be executed in writing) the customs authority is obliged to provide data on credit of funds to the 
account of the Federal Treasury or the ac count determined by the international treaty bet ween  the 
states - members of the customs union on its own.  
 
4. The bank shall not charge any fee for provision of services on transactions associated with transfer 
of amounts of customs payments, penalties, i nterest from the account of the payer of customs  duties, 
taxes at the bank to accounts mentioned in article 117 of this Federal Law.  
 
Article 119. Application of a foreign currency exchange rate  
 
In cases when, for the purpose to calculate customs duties,  taxes including determination of the 
customs va lue of the go ods, it is required to effect conversion of foreign currency, the exchange rate 
of foreign currency to the currency of the Russian Federation set by the Central Bank of the Russian 
Federation and  effective as of the date of registration of the  customs decl aration shall apply, unless 
otherwise is provided for by legislation on the customs business in the Russian Federation.  
  G/VAL/N/1/RUS/1  
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  Article 120. Procedure for payment of customs duties, taxes in relation t o goods placed under 
the customs procedure of re lease for int ernal  consumption and conditionally released in 
connection with provision of benefits for payment of customs duties, taxes  
 
1. In cases when, in order for the goods released conditionally pursuan t to the customs procedure for 
internal consumpt ion to obtain  the status of goods of the customs union, payment of customs duties, 
taxes is required (sub -clauses 1) and 3) of clause 1, clause 5 of article 200 of the Customs Code of the 
customs union), such  payment may be made by the declarant (its legal  successor) o r ano ther person 
holding the goods in legal possession.  
 
2. Payment of the above mentioned amounts of customs duties, taxes shall be made on the basis of the 
application of the person named in cl ause 1 of this article to be submitted to the cu stom s authori ty that 
executed conditional release of the goods, with indication of the number of the customs declaration by 
which conditional release of the goods was taken as well as requisites of the paymen t document under 
which customs duties, taxes wer e paid. 
 
3. Custom s duties, taxes shall be paid at the amounts calculated in the customs declaration under 
which conditional release of the goods was taken and not paid due to provision of benefits for 
paymen t of customs duties, taxes.  
 
4. Customs duties, taxes specifi ed in  clause 1 of this article are payable to accounts mentioned in 
clause 1 of article 117 of this Federal Law.  
 
5. No penalties will accrue and paid on amounts of customs duties, taxes payable pursuant to clause 1 
of this article.  
 
Article 1 20-1. Interes t pay ment  
 
1. Interest shall be paid in the following cases:  
 
1) for granting of a delay or installment for payment of customs duties, taxes;  
2) in cases prescribed by clause 5 of article 250, c lause 3 of article 251, clause 2 of article 
263, clause 2 of article 276, clause 3 of article 284 and clause 2 of article 291 of the Customs 
Code of the customs union;  
3) in the case prescribed in article 283 of this Federal Law.  
 
2. Interest shall be pai d at the following amounts:  
1) for granting of a  delay or ins tallm ent for payment of customs duties, taxes interest shall 
accrue on the amount of tax duties, taxes with the changed term of payment, on the basis of 
the refinancing rate set by the Central Ba nk of the Russian Federation effective during th e 
period from  the day following the day of release of the goods until the day of termination of 
the obligation to pay customs duties;  
2) in cases prescribed by clause 5 of article 250, clause 3 of article 251 , clause 2 of article 
263, clause 2 of article 2 76, clause 3 of ar ticle 284 and clause 2 of article 291 of the Customs 
Code of the customs union interest shall accrue on the amount of customs duties, taxes 
payable, on the basis of the refinancing rate of t he Central Bank of the Russian Federation 
effect ive in the es tablished period unless otherwise is prescribed by sub -clause 3 of this 
clause;  
3) in case of placement of temporarily exported natural gas under the customs procedure of 
export, interest prescri bed in sub -clause 2 of article 291 of the Custom s Code of the  customs 
union shall be calculated from the amount of customs duties payable, according to the rate of 
zero percent.  G/VAL/N/1/RUS/1  
Page 88 
 
 
  3. Interest shall be paid not later than the day following the day of terminat ion of the obligation to pay 
customs duties, tax es.  
 
4. Paym ent, collection and repayment of interest shall be exercised in accordance with the procedure 
prescribed by the Customs Code of the customs union and this Federal Law as applicable to payment, 
collection and repayment of customs duties and tax es respective ly. 
 
5. In cases mentioned in clause 3 of article 147 and clause 8 of article 153 -1 of this Federal Law 
interest shall be paid pursuant to such articles.  
 
Section 13. Advance Payments  
 
Article 1 21. Payment of advance payments  
 
1. Advance paym ents mean fun ds pa id on account of forthcoming export customs duties, taxes and 
customs charges and not identified by the payer in breakdown of any specific types and amounts of 
export customs duties, taxes, customs charges in relation to any particular go ods.  
 
2. Adv ance payments shall be paid to accounts of the Federal Treasury in the currency of the Russian 
Federation.  
 
3. Funds paid as advance payments represent property of the person paying the advance p ayments and 
may not be considered as customs pay ment s or mone tary pledge until the person issues the order to 
the relevant effect to the customs authority or until the customs authority forecloses advance 
payments. The order of the person who paid advance payments shall mean submission by such person 
or on his behal f of a customs declaration, application for repayment of advance payments or execution 
of any other actions evidencing on the intent of such person to use its funds as customs payment or 
security  for payment of customs duties, taxes.  
 
4. On th e basis of th e ord er of the payer specified in clause 3 of this article, the customs authority 
being the administrator of incomes of the budget to which advance payments were paid shall take 
steps for spendin g of advance payments to pay customs payments or  monetary ple dge b y their types 
and amounts.  
 
5. At the request of the payer the customs authority is obliged to provide it with a report on spending 
of funds paid as advance payments but for a period not lon ger than three years preceding the date of 
the reque st, in wr iting, not later than 30 days from the date of request.  
 
The report shall contain data over the period of time specified in the request of the payer by types of 
customs and other payments:  
 
on am ounts of received advance payments over the peri od o f time sp ecified by the payer in the 
request, in particular, if, according to the payer, the status of advance payments was given to funds 
previously paid by it in form of a monetary pledge or customs pay ments excessively paid or collected;  
on amounts of advance pa yment s spent for payment of customs and other payments, contribution of a 
monetary pledge, with indication of requisites of the documents servicing the basis for uncontestable 
collection of custo ms duties, taxes on account of the non -spent bal ance of advan ce pa yments;   
 
on amounts of advance payments repaid to the payer with indication of requisites of applications for 
repayment and resolutions on repayment . 
 
If the payer does not agree to the res ults of the report submitted by the customs auth ority, joint 
verif ication of spending of funds of the payer shall be exercised. Results of such verification shall be  G/VAL/N/1/RUS/1  
 Page 89 
 
 
  formalized in form of a certificate according to the form determined by the federal execut ive authority 
authorized in the area of the cust oms business.  The certificate shall be executed in two counterparts, 
signed by the customs authority and the payer. One counterpart of the certificate is to be served to the 
payer after signing thereof.  
 
Article 122. Repayment of advance payments  
 
1. Advan ce payments s hall be repaid according to the rules for repayment of excessively paid customs 
payments provided that the application for repayment thereof is submitted within three years from the 
date of the m ost recent instruction on use of advance payment s. If a perso n doe s not give an 
instruction on use of advance payments, the above mentioned term for submission of the application 
for repayment thereof shall commence from the date of credit of funds to the account of the Federal 
Treasury.  
 
2. Upon expir ation of the above  mentioned term uncalled amounts of advance payments shall be taken 
into account as other non -tax incomes of the federal budget and are not subject to repayment.  
 
3. The form of the applicat ion for repayment of advance payments shall be e stablished by  the federal 
executive authority authorized in the area of the customs business.  
 
 
Section 14. Customs Duties  
 
Article 123. Types of customs duties  
 
1. Customs duties are compulsory payments im posed by customs authorities for execution by th em of 
actions a ssoci ated with release of goods, customs support of goods, storage of goods.  
 
2. Customs duties include the following:  
 
1) customs duties for execution of actions associated with release of goo ds (hereinafter 
referred to as "customs duties f or cus toms oper ation s"); 
2) customs duties for customs support;  
3) customs duties for storage.  
 
Article 124. Payers of customs duties  
 
1. Payers of customs duties for customs operations and customs duties for  customs support are 
persons specified in articl e 115 of this F edera l Law.  
 
2. Payers of customs duties for storage are persons who placed the goods at the warehouse for 
temporary storage or at the customs warehouse of the customs authority and in case of transfer of the 
rights of possession, use and (o r) dis posal of goods  being stored at the customs warehouse of the 
customs authority – persons who obtained property rights for such goods.  
 
Article 125. Procedure for calculation of customs duties  
 
1. Custom s duties shall be calculated by payers other tha n in ca ses menti oned in clause 2 of this 
article.  
 
2. Customs duties shall be calculated by the customs authorities at issue of requests for payment of 
customs charges and at calculation of customs duties in relation to goods for personal use.  G/VAL/N/1/RUS/1  
Page 90 
 
 
  3. Amounts o f custo ms duties  to be paid shall be calculated in the currency of the Russian Federation. 
In cases, when for the purpose of calculation of amounts of customs duties it is required to re -
calculate the foreign  currency, the exchange rate of the foreign curr ency to  the curr ency of the 
Russian Federation set by the Central Bank of the Russian Federation and effective as of the date of 
registration of the customs declaration by the customs authority shall apply.  
 
Article 126. Application of rates of customs dut ies 
 
1. In order  to calculate amounts of customs duties for customs operations, the rates applicable at the 
date of registration of the customs declaration by the customs authority shall apply.  
 
2. In order t o calculate amounts of customs duties for custom s suppo rt, the r ates applicable at the date 
of registration of the transit declaration by the customs authority shall apply.  
 
3. In order to calculate amounts of customs duties for storage, the rates applicab le during the period of 
storage of goods at the warehou se for te mpora ry storage or at the customs warehouse of the customs 
authority shall apply.  
 
Article 127. Terms of payment of customs duties  
 
1. Customs duties for customs operations shall be paid simul taneously with submission of the customs 
declara tion. 
 
2. Custom s dut ies for customs support shall be paid before commencement of actual customs support.  
 
3. Customs duties for storage shall be paid before actual release of the goods from the warehouse for  
temporary storage or from the customs warehouse . 
 
Article 128. Proce dure for and forms of payment of customs duties  
 
1. Customs duties are payable:  
1) for customs operations – at declaring of goods, in particular, at submission to the customs 
authority o f an incomplete customs declaration, periodical customs declarati on, t emporary 
customs declaration, full customs declaration.  
2) for customs support – at support of transport vehicles transporting goods in accordance 
with the customs procedure of customs t ransit;  
3) for storage – at storage of goods at the ware house for  temp orary storage or at the customs 
warehouse of the customs authority.  
 
2. Customs duties shall be paid according to the rules and in the forms stipulated by this Federal Law 
for payment of  tax duties, taxes taking into account clause 3 of this article.  
 
3. Customs duties shall be paid to the account of the Federal Treasury in the currency of the Russian 
Federation.  
 
Article 129. Collection and repayment of customs duties  
 
1. Collection and repayment of customs duties shall be effected in  accorda nce with the p rocedure 
prescribed by this Federal Law for collection and repayment of customs duties, taxes, other than in 
cases mentioned in clause 2 of this article.  
 
2. If after registration of the  customs declaration in the course of verificati on there of any ad justm ent 
of data contained therein is effected influencing the amount of customs duties for customs operations,  G/VAL/N/1/RUS/1  
 Page 91 
 
 
  the amount of customs duties for customs operations declared within the framewo rk of declaring of 
the goods shall not be re -calculated.  No addit ional  amounts of customs duties for customs operations 
will be collected and repaid.  
 
In cases mentioned in sub -clauses 1 and 2 of clause 13 of article 147 of this Federal Law, repayment 
of customs duties for customs operations will be eff ected.  
 
Article 1 30. R ates of customs duties  
 
1. Rates of customs duties for customs operations are to be set by the Government of the Russian 
Federation.  
 
The amount of customs duties for customs operations shall be limited to the approximate value of 
services of  customs autho rities and shall not exceed 100,000 rubles.  
 
In case of export from the Russian Federation of goods not subject to any export customs duties, rates 
of customs duties for customs operatio ns may not depend on the cost of such goods.  
 
Within the  framewor k of declaring of goods with submission of a temporary customs declaration rates 
of customs duties for customs operations may not depend on the cost of such goods. At further 
submission of th e full customs declaration to the customs author ity for the same goods , customs 
duties for customs operations shall be paid at the amounts according to the second paragraph of this 
clause . 
 
2. Customs duties for customs support shall be paid at the followi ng amounts:  
 
1) for customs support of each moto r transp ort vehic le an d each unit of railway rolling stock 
at the following distances:  
up to 50 km – 2,000 rubles;  
from 51 to 100 km – 3,000 rubles;  
from 101 to 200 km – 4,000 rubles;  
over 200 km – 1,000 rubl es per every 100 kilometers of way but not less than 6,0 00 
rubles ; 
2) for customs support of each sea, river or air vessel – 20,000 rubles notwithstanding the 
distance of transportation.  
 
3. Customs duties for storage at the warehouse for temporary storage  or at the customs warehouse of 
the customs auth ority sh all be pa id at the amount of 1 rubles per every 100 kilograms of weight of the 
goods per day and in premises specially designated (arranged and equipped) for storage of certain 
types of goods – 2 rubl es per every 100 kilograms of weight of the good s per da y. Non -full 10 0 
kilograms of weight of the goods are equivalent to full 100 kilograms, and incomplete day is 
equivalent to a complete day.  
 
 
Article 131. Release from payment of customs duties  
 
1. Cus toms duties for customs operations shall not be changed for: 
1) goods to be imported to the Russian Federation and exported from the Russian Federation 
relating to gratuitous assistance (aid) in accordance with legislation of the Russian Federation;  
2) goo ds to be imported to the Russian Federation and exported  from the  Russ ian Federation 
by diplomatic representative offices, consular establishments, other official representative 
offices of foreign states, international organizations, personnel of such repr esentative offices, 
establishments and organizat ions as well as g oods designed for personal use of certain G/VAL/N/1/RUS/1  
Page 92 
 
 
  categories of foreign persons provided with preferences, privileges and (or) immunities in 
accordance with international treaties;  
3) cultural values  to be placed under the customs procedure of tem porary i mport (ad missi on) 
or the customs procedure of temporary export by Russian state or municipal museums, 
archives, libraries, other state storages of cultural values for the purpose to expose the same, 
as well as at termination of such procedures by p lacement  of goods  unde r the procedure of re -
export and re -import of the goods respectively;  
4) goods to be imported to the Russian Federation and exported from the Russian Federation 
for the purpose of demons tration within the framework of conduct of exhib ition an d congres s 
events with foreign participation of aviation and special saloons and at other similar events, at 
the decision of the Government of the Russian Federation;  
5) cash currency of states -member s of the customs union to be imported or exporte d by 
central bank s of states – members of the customs union other than memory coins;  
6) goods (other than goods for personal use) to be imported to the Russian Federation and 
exported from the Russian Federat ion at the address of one recipient and one send er under  
one tran sport  (shipping) document the total customs value whereof does not exceed the 
amount equivalent to 200 (Two hundred) Euro at the exchange rate of the Central Bank of the 
Russian Federation ef fective as the date of registration of the custo ms decla ration by  the 
customs authority;  
7) goods placed under the customs procedure of customs transit;  
8) blanks of books on International Transportation of Goods being transported between the 
Association of Int ernational Road Carriers of Russia (AIRCR)  and the  Internat ional  Road 
Transport Union (IRTU) as well as blanks of carnets of АТА or parts thereof designed for 
issue in the customs territory of the customs union;  
9) excise marks to be imported to the Russia n Federation and exported from the Russian  
Federat ion; 
10) goods  being transported by natural persons for personal, family, household and other 
needs not relating to business activities, which are fully released from payment of customs 
duties, taxes;  
11) g oods to be sent at international postal di rections  other th an in  cases when declaring of 
such goods is exercised by means of submission of an individual customs declaration;  
12) goods to be imported to the Russian Federation and exported from the Russian F ederation 
as supplies;  
13) goods placed un der spec ial custo ms pr ocedures including placement of goods under the 
procedures required for completion of special procedures;  
14) wastes (remainders) formed as a result of destruction of foreign goods in accordan ce with 
the customs procedure of destructi on for w hich no c ustom s duties, taxes shall be paid;  
15) goods which turned out to be destructed, irrecoverably lost or damaged as a result of an 
accident or force -majeure and placed under the customs procedure of destruction;  
16) goods which arrived to th e territ ory of th e Rus sian Federation, located in the place of 
arrival or in another customs control area located within the immediate proximity from the 
place of arrival, not placed under any customs procedure, to  be placed under the customs 
procedure of re-expor t and dep arting from the territory of the Russian Federation;  
17) goods to be temporarily imported to the Russian Federation with application of ATA 
carnets subject to observance of the conditions of tempor ary import of goods using ATA 
carnets and export t hereof fr om th e Russian Federation as well as goods to be temporarily 
imported to the Russian Federation with application of ATA carnets, subject to observance of 
the conditions of temporary export of the g oods using ATA carnets and back import the reof to 
the Russi an Fe deration;  
18) spare parts and equipment to be imported to the Russian Federation and exported from the 
Russian Federation together with a transport vehicle pursuant to article 349 of the Custo ms 
Code of the customs union;   G/VAL/N/1/RUS/1  
 Page 93 
 
 
  19) transpor t vehicl es for in terna tional transportation including those released in the territory 
of the Russian Federation in accordance with the customs procedure of temporary import 
(admission) or the customs procedure of f ree customs area and to be further used as  transpo rt 
vehicl es fo r international transportations;  
20) professional equipment the list whereof shall be determined by the Government of the 
Russian Federation used for production and issue of mass media to be p laced under the 
customs procedure of tempo rary exp ort as we ll as at completion of the customs procedure of 
temporary export by placement of goods under the customs procedure of re -import;  
21) goods designed for movie shooting, performances, representations  and similar events 
(theater costumes, cir cus cost umes, cin ema c ostumes, scenery equipment, score, musical 
instruments and other theatre requisites, circus requisites, cinema requisites) to be placed 
under the customs procedure of temporary import (admissi on) or the customs procedure of 
temporary export a nd at bac k exp ort (re -export) or back import (re -import) thereof if such 
goods are subject to full conditional release from payment of customs duties, taxes;  
22) goods designed for sport competitions, exhib itive sport events or trainings, to be pla ced 
unde r the cus toms procedure of temporary import (admission) or the customs procedure of 
temporary export and at completion of such procedures by placement of the goods under the 
customs procedure of re -export a nd re -import, respectively;  
23) goods imp orted to  the terr itory  of the Kaliningrad Region in accordance with the customs 
procedure of free customs area and products of processing thereof placed under the customs 
procedure of release for internal consumpti on; 
24) scientific or commercial samples t o be imp orted to the R ussian Federation in accordance 
with the customs procedure of temporary import (admission) with full conditional release 
from payment of customs duties, taxes and to be exported from the Russi an Federation in 
accordance with the custo ms proce dure of t empor ary export;  
25) other goods in cases determined by the Government of the Russian Federation.  
 
2. No customs duties for storage shall be charged:  
 
1) at placement of goods by customs authoritie s to a warehouse for temporary storage or a 
custom s warehou se of  the customs authority;  
2) in other cases determined by the Government of the Russian Federation.  
 
3. The Government of the Russian Federation is entitled to determine the cases of release fro m 
payment of customs duties for customs su pport.  
 
Section 1 5. Ch ange of the term of payment of customs duties, taxes  
 
Article 132. Change of the term of payment of customs duties  
 
The term of payment of customs duties may be changed in form of a deferral  or installment on the 
basis of such groun ds, under  such con ditions and in accordance with such procedure as determined by 
the international treaty of states – members of the customs union.  
 
Article 133. General conditions of change of the term of payment of taxes  
 
1. If there are grounds specifi ed in arti cle 134 o f this Federal Law, the federal executive authority 
authorized in the area of the customs business or other customs authorities determined by it may, at 
the written request of the taxpayer, chang e the term of payment of taxes in form of granting o f a 
defer ral or installments for payment thereof.  
 
2.  Deferral or installments for payment of taxes may be provided for one or several types of taxes as 
well as in relation to the entire amount payable or a part thereof.  G/VAL/N/1/RUS/1  
Page 94 
 
 
  3. Deferral or installm ents for p ayment of  taxes shall be granted subject to security of payment of tax 
amounts in accordance with the procedure prescribed by the Customs Code of the customs union and 
this Federal Law. The decision on gr anting of a deferral or installment for pa yment of t axes or o n 
refusal to grant the same shall be taken within a term not more than 15 days from the date of 
submission of the relevant request to that effect.  
 
Refusal to grant a deferral or installment for payment of taxes is possible only in case of the 
circumstance s pre scribed in article 135 of this Federal Law.  
 
4. Deferral or installments for payment of taxes shall be granted for the term from one to six months.  
 
5. The decision on granting of a deferral or installment for payment of taxes or on refusal t o grant th e 
same executed in writing shall be sent to the person who applied for the same. The decision shall 
specify the term for which the deferral or installment for payment of taxes is granted, and in case of 
refusal to grant the deferral or i nstallmen t for paym ent of taxes – reasons for such decision.  
 
Article 134. Grounds for granting of a deferral or installment for payment of taxes  
 
The deferral or installment for payment of taxes shall be granted t o the payer of customs duties, taxes 
subje ct to exi stence of at least one of the following grounds:  
 
1) causing of harm to such person as a result of a natural disaster, technological catastrophe or 
any other force -majeure events;  
2) delay in provision of financing to such person from the federal budget or  payment f or the 
state order fulfilled by such person;  
3) goods to be imported to the territory of the Russian Federation are perishable goods;  
4) execution by the person of supplied under an international  treaty of the Russian Federation;  
5) good s to be i mported to  the territory of the Russian Federation are goods included into the 
list of certain types of imported air vessels and components thereto as approved by the 
Government of the Russian Federation w hich may be subject to a deferral or insta llment fo r 
payment of taxes; 
6) in other cases determined by the Government of the Russian Federation.  
 
Article 135. Circumstances excluding granting of a deferral or installment  
 
1. No deferral or installment for  payment of taxes shall be granted to a pe rson appl ying for s uch 
deferral or installment if:  
 
1) criminal proceedings are initiated against such person due to a crime associated with 
violation of the legislation on the customs business in the Russian Feder ation ; 
2) bankruptcy proceedings are initi ated agai nst such p erson. 
 
2. In case of circumstances specified in clause 1 of this article, the decision on granting of a deferral 
or installment for payment of taxes may not be issued and if such a decision has been issued, it shall 
be cancelled and the  person w ho applied  for such deferral or installment shall be notified thereon by 
the customs authority in writing within three business days.  
 
Article 136. Fee for granting of a deferral or installment  
 
Fees shal l be paid for granting of a deferral or in stallment for paymen t of customs duties, taxes, at 
such amounts and in accordance with such procedure as set in article 120 -1 of this Federal Law.  
  
  G/VAL/N/1/RUS/1  
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  Section 16. Security for payment of customs duties, taxes  
 
Article 137. General conditions of security for paymen t of custo ms d uties, taxes  
 
1. General conditions of security for payment of customs duties, taxes are determined by section 12 of 
the Customs Code of the customs union.  
 
2. Fulfillment of the obligation  to pay customs duties, taxes shall be sec ured in ca ses specif ied in 
clause 1 of article 85 of the Customs Code of the customs union and in the following cases:  
а)  release of goods in accordance with such procedure and under such conditions as 
stipulated in clause 2 of article 69 and clause 5 of article 88  of the Cu stom s Code of the 
customs union;  
b) release of goods at adoption by the customs authority of the decision on classification of 
goods if such decision affects increase of the amount of customs pa yments to be paid, in 
accordance with the third para graph of c lause 3 of article 106 of this Federal Law;  
c) conditional release of the goods in accordance with sub -clause 1 of clause 1 of article 200 
of the Customs Code of the customs union and sub -clause s 1 and 3 of clause 1 of article 217 
of this Federal  Law, othe r than in cases mentioned in clauses 3 and 4 of this article:  
d) placement of goods under customs procedure of customs warehouse without actual 
placement of the goods at a customs warehouse, pro cessing in the customs territory, 
processi ng for int ernal cons umpt ion, temporary import (admission), temporary export, other 
than in cases mentioned in clauses 3 and 4  of this article;  
e) execution of activities in the area of the customs business in case s prescribed by this 
Federal Law;  
f) execu tion of ac tivities o f a resident of a port special economic area if this is established by 
an international treaty between states -members of the customs union regulating legal relations 
in connection with establish ment and application of the customs proced ure of spe cial 
econo mic area; 
g) in other cases prescribed by this Federal Law, other federal laws, acts of the President of 
the Russian Federation, acts of the Government of the Russian Federation.  
Security for pa yment of customs duties, taxes may be prov ided for t he purpose  of release of 
the goods in case of non -credit and (or) non -full credit of paid amounts of customs duties, 
taxes to the account of the Federal Treasury and (or) the account determined by the 
international treaty between the states - mem bers of th e customs union. 
No security for payment of customs duties, taxes shall be provided in cases stipulated by 
international treaties, the Customs Code of the customs union, acts of the President of the 
Russi an Federation or the Government of the Rus sian Feder ation and when  the customs 
authority has the grounds to believe that obligations assumed before it will be fulfilled.  
 
3. Notwithstanding provisions of sub -clauses "d" and "e" of clause 2 of this article,  no security for 
payment of customs duties , taxes sh all be pro vided other than in cases specified in clause 4 of this 
article in relation to the following:  
 
technological equipment (including components and spare parts thereto), important and vital 
medical  equipment, air and sea vessels to be impo rted by or ganization s for the purpose of 
business activities, provision of transport services in accordance with the customs procedure 
of temporary import (admission) or to be imported to the authorized capital sto ck (reserve 
capital) of enterprises with f oreign inv estments a s we ll as those placed under the customs 
procedure of processing in the customs territory for the purpose of repair;  
goods (other than goods subject to excises) to be imported as gratuitous aid (assistance) to the 
Russian Federation;  
other goods in cases d etermined by the Government of the Russian Federation.  G/VAL/N/1/RUS/1  
Page 96 
 
 
  4. Customs authorities may take the decision on the necessity to provide a security in relation to goods 
listed in clause 3 of this articl e only in the following cases:  
 
if the dec larant has  been exer cised foreign economic activities for at least one year;  
if the declarant was brought to administrative liability for non -purposeful use of goods within 
one year prior to application to the cust oms authority;  
in other cases when the cus toms autho rity has s ignificant grounds to believe that the 
obligations assumed before it will not be fulfilled.  
 
5. The customs authority is entitled to take the decision on release (conditional release) of goods 
without provision of the security for paym ent of cus toms payme nts in other cases prescribed by clause 
3 of this article, when the customs authority has significant grounds to believe that the obligations 
assumed before it will be fulfilled.  
 
6. The decisio n on the necessity to provide a security f or payment  of custom s duties in order to release 
the goods in cases mentioned in clause 3 of this article, to be produced within the terms of release of 
the goods prescribed by article 196 of the Customs Code of th e customs union, shall be taken by the 
head of the c ustoms aut hority or  a person substituting him, with stating specific reasons on the basis 
whereof the customs authority proposes non -fulfillment of obligations to pay customs payments.  
 
The decision of t he customs authority on the necessity to p rovide a s ecurity fo r payment of customs 
duties in order to release the goods may be appealed by the payer of customs duties, taxes in 
accordance with section 3 of this Federal Law.  
 
7. The security for payment of  customs duties, taxes shall be provided i n the curr ency of th e Ru ssian 
Federation.  
 
The amount of the security for payment of customs duties, taxes shall include the amounts of customs 
duties for customs operations and interest.  
 
8. In accordance with cla use 4 of article 88 of the Customs Code of  the custo ms union t he federal 
executive authority authorized in the area of the customs business upon agreement with the federal 
executive authority accomplishing functions for development of the state policy and legal regulation 
of foreign economic activ ities may establish the fixed amount of the security for payment of customs 
duties, taxes for certain types of goods.  
 
Article 138. General Security  
 
1. The general security for payment of customs duties, taxes sh all apply if the same person in the 
territ ory of the Russian Fe deration executes several customs operations within a certain period of time 
(article 87 of the Customs Code of the customs union).  
 
2. The general security for payment of customs duties, taxes  may be applied by the persons who 
provide d such secu rity. 
 
Upon application of the persons listed in section 5 of the Customs Code of the customs union, the 
security for payment of customs duties, taxes provided by them while being included into the relev ant 
registers may be used as the general s ecurity for  payment o f customs duties, taxes.  
 
3. At the choice of the person mentioned in clause 2 of this article the general security may be 
presented by a monetary pledge or bank guarantee.  
  G/VAL/N/1/RUS/1  
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  4. The general secu rity shall be provided for the term of at least one y ear. At th e desire of the person 
named in clause 2 of this article, the amount of the general security may be increased by means of : 
 
payment of additional funds with re -execution of the customs receipt (clause 5 of article 145 
of this Federal L aw); 
re-execution (re placement) of the bank guarantee the term of validity whereof shall not be 
less than the term of validity of the bank guarantee previously accepted by the customs 
authority as the general secur ity. 
 
Article 139. Use of the general secu rity within  the frame work  of execution of customs operations  
 
1. The general security for payment of customs duties, taxes may be provided to one or more customs 
authorities at execution of customs operations:  
 
preceding to submission of the customs decla ration;  
associated wit h placement of the goods under the customs procedure including conditional 
release of the goods at customs declaring thereof in cases listed in sub -clauses "a" – "c" of 
clause 2 of article 137  of this Federal Law;  
in other cases of oc currence of the obliga tions of the persons mentioned in clause 2 of article 
138 of this Federal Law to pay customs duties, taxes.  
 
2. Other than in the case specified in clause 4 of article 197 of the Customs Code of the customs 
union, the amounts of custo ms duties, t axes payab le in case of non -fulfillment of obligations 
simultaneously covered by the general security, may be less than the amount payment whereof is 
secured by the general security. The relation of the  amount of customs duties, taxes payable i n case of 
non-fulfillm ent of obligations simultaneously covered by the general security to the amount payment 
whereof is secured by the general security is to be set by the Government of the Russian Federation.  
 
3. The procedure for application of the gene ral security  by the cu stom s authorities shall be established 
by the Government of the Russian Federation.  
 
4. Control of spending and application of the general security shall be exercised by the customs 
authority that accepted such security.  
 
5. The cust oms authorit y that acc epted the general security is obliged to provide the person who 
provided such security at its written application with a report on spending and application of the 
general security by customs a uthorities with indication of the followin g without li mitation:  
reserved amounts of the general security on account of fulfillment of specific obligations of 
the person by types of customs operations and customs authorities;  
used amounts of the general sec urity with indication of customs authoriti es and viola ted 
obliga tions; 
not reserved and not used balance of the general security.  
The term of submission of the report shall not exceed 20 days from the date of receipt thereof 
by the customs authority.  
 
6. In case of foreclosure of the general secu rity in case  of violat ion of the obligation of the secured 
obligation, the customs authority exercising foreclosure shall inform the person thereon within three 
business days from the date of foreclosure of the mon etary pledge or submission of a claim agai nst the 
bank  or anothe r organization that issued the bank guarantee.  
 
At foreclosure of the general security specified in the second paragraph of clause 2 of article 138 of 
this Federal Law, the persons who provide d the security while being included into t he relevant 
registers,  are obliged, within not more than 10 days from the date of receipt of information about G/VAL/N/1/RUS/1  
Page 98 
 
 
  application of the amount (part of the amount) of the general security, to replenish the general securi ty 
up to the amount stipulated by the Cust oms Code of the custom s union and this Federal Law. Appeal 
of the decision (decisions) on application of the amount (part of the amount) of the general security on 
account of fulfillment of the secured obligations will not suspend the obligation of the per sons to 
replenish the amou nt of the general security.  
 
7. The customs authority that revealed any violation in fulfillment of the obligation of the person 
resulting in the obligation to pay customs duties, taxes fu lfillment whereof is secured by the bank 
guarantee, is  entitled to act as the lender (beneficiary) with the full scope of rights of the lender 
(beneficiary) even if another customs authority is named as the lender (beneficiary) in the bank 
guarantee.  
 
Article 140. Pledge of property  
 
1. Pledge of property sha ll be form alized by a contract of property pledge between the customs 
authority and payer of customs duties, taxes.  
 
Legal relations associated with conclusion of the pledge contract, fulfillment of obl igations secured 
with pledge, foreclosure of pledged p roperty ar e subject to provisions of civil legislation of the 
Russian Federation as well as this Federal Law.  
 
2. The subject of pledge may be the property which may be subject of pledge in accordance w ith civil 
legislation of the Russian Feder ation and sh all be loc ated in the territory of the Russian Federation 
throughout the entire period of validity of the contract of pledge of such property, specified in clause 
1 of this article . 
 
3. The procedure fo r acceptance by customs authorities of pro perty for pl edge, requ irements to the 
pledger and subject of pledge as well as model forms of the contract of property pledge shall be 
approved by the Government of the Russian Federation.  
 
4. In case of non -fulfil lment of obligations secured with pledge b efore custom s authorit ies, the 
pledged property shall be foreclosed in accordance with the procedure established by civil legislation 
of the Russian Federation. Amounts of indebtedness relating to customs payments shall be transferred 
to the account of the  Federal Tre asury and (or) to the account determined in the international treaty 
between the states – members of the customs union on account of funds received from sale of the 
pledged property in accordance with t he procedure established by legislation of  the Russian  
Federatio n. 
 
Article 141. Bank Guarantee  
 
1. Customs authority may apply, as security for payment of customs duties, taxes, bank guarantees 
issued by banks, other credit organizations or insurance org anizations included into the register of 
banks, other c redit orga nizations and insurance organizations entitled to issue bank guarantees for 
payment of customs duties, taxes, maintained by the federal executive authority authorized in the area 
of the custo ms business (hereinafter in this section r eferred to as  the "Regi ster").  
 
The procedure for maintenance of the Register shall be determined by the federal executive authority 
authorized in the area of the customs business.  
 
2. The federal executive author ity authorized in the area of the customs business shal l ensure 
periodical publication of the effective Register at its official web site and in its official publications.  
  G/VAL/N/1/RUS/1  
 Page 99 
 
 
  3. Legal relations associated with issue of a bank guarantee, presentation of demand s under bank 
guarantees, fulfillment of ob ligations by  the guaran tor and termination of the bank guarantee shall be 
subject to provisions of legislation of the Russian Federation on banks and banking, civil legislation 
of the Russian Federation and this Fe deral Law.  
 
The procedure for acceptance b y customs au thorities o f bank guarantees, return thereof as 
well as model forms of bank guarantees shall be approved by the Government of the Russian 
Federation . 
 
4. The federal executive authority authorized in th e area of finance, upon agreement with the  
federal exe cutive auth ority authorized in the area of the customs business, shall establish for banks, 
other credit organizations and insurance organizations the maximum amount of one bank guarantee 
and maximum am ount of all the bank guarantees effective at the same time issued  by one bank or 
credit organization or one insurance organization, for acceptance of bank guarantees by customs 
authorities for the purpose to secure payment of customs duties, taxes, as well  as the procedure for 
determination of suc h amounts.  
 
The same ma ximum amount of one bank guarantee and the unified maximum amount of all 
the bank guarantees valid at the same time shall be determined for a bank, other credit organization or 
insurance orga nization.  
 
Article 142. The procedure for inclusion of  banks, oth er credit 
organizations or insurance organizations into the Register  
 
1. Banks, other credit organizations or insurance organizations shall be included into the Register 
subject to observanc e of the conditions stipulated in this art icle. Branche s of banks,  other credit 
organizations exercising issue of bank guarantees on behalf of the bank, other credit organization, 
may be additionally included into the Register. No fee shall be charged for inclusion into the Register.  
 
2. Condition s of inclusio n of a bank , another credit organization into the Register are the following:  
1) availability of the license for banking operations issued by the Central Bank of the Russian 
Federation specifying the r ight for issue of bank guarantees;  
2) exec ution of bank ing activit ies for al least five years;  
3) availability of the registered authorized capital stock at the amount not less than 200 
million rubles;  
4) availability of own funds (capital) at the amount n ot less than one billion rubles;  
5) observ ance of compu lsory norms  prescribed by legislation of the Russian Federation on 
banks and banking activities as of all accounting dates during last six months;  
6) absence of the requirement of the Central Bank of t he Russian Federation on 
implementation of  measures for  financial rehabilitation of the bank;  
7) absence of indebtedness for payment of customs charges.  
 
3. Conditions for inclusion of a branch of a bank, another credit organization into the Register:  
 
1) inclusion of the bank, another credit orga nization into  the Regist er; 
2) introduction of the branch into the Book of state registration of credit organizations;  
3) the branch shall have the right to issue bank guarantees which shall be prescribed in the 
regulations on the branch.  
 
4. Conditions of  inclusion of  an insuran ce organization into the Register are the following:  
1) availability of a valid permanent license issued by the federal executive authority 
accomplishing functions for control and supervisio n in the area of insurance activity 
(insur ance business ) for the r ight to exercise insurance operations;  G/VAL/N/1/RUS/1  
Page 100 
 
 
  2) availability of a registered authorized capital stock at the amount not less than 500 million 
rubles;  
3) execution of activities of an insurance com pany for at least of five years;  
4) absenc e of any loss es within t he last calendar year;  
5) availability of free assets as of the last accounting date at the amount not less than the 
normative amount;  
6) availability of net assets upon termination of the l ast accounting period the value whereof 
shall not be le ss than the  amount of the paid authorized capital stock;  
7) absence of any indebtedness for payment of customs charges.  
 
5. In order to be included into the Register a bank, other credit organization o r insurance organization 
shall apply to th e federal exe cutive auth ority authorized in the area of the customs business in writing 
and shall submit the following documents:  
1) the bank, another credit organization:  
the constitutive documents with the certif icate of state registration thereof;  
the c ertificate of  registrati on of the legal entity;  
the certificate of registration of the credit organization by the Central Bank of the 
Russian Federation (if such certificate was issued);  
the license of the Central Bank of the Russian Federation for banking  operations w ith 
indicat ion of the right to issue bank guarantees;  
the card of specimen signatures of officials of the bank, other credit organization, 
provided with the right of the first signature on bank guarant ees, and impression of 
the seal of the ban k, other cred it organiza tion, to be certified in accordance with the 
established procedure;  
the document containing calculations of own funds (capital) as of each accounting 
date within last six months, to be signe d by the head and the chief accountant and  
certified wi th the seal ; 
the balance list on accounts of the credit organization as of the most recent 
accounting date, to be signed by the head and the chief accountant and certified with 
the seal;  
the profit and  loss statement as of the most recent acco unting date, to be signe d by the 
head and the chief accountant and certified with the seal;  
the certificate of fulfillment of compulsory norms as of each accounting date within 
six last months, to be signed by the head and the chief accountant and certifie d with 
the se al; 
the aud it report on accuracy of the accounting statements over the preceding year.  
For inclusion of a branch the following shall be submitted in addition:  
the regulations on the branch;  
the informa tion letter of the Central Bank of the Rus sian Federati on on inclu sion of 
the branch into the Book of state registration of credit organizations;  
the card of specimen signatures of officials of the branch provided with the right of 
the first signature on b ank guarantees, and impression of the seal  of the branc h, to be 
certified in accordance with the established procedure;  
2) insurance organization:  
the constitutive documents with the certificate of state registration thereof;  
the certificate of state regis tration of the legal entity;  
the permanent  license (wit h attachmen ts) issued by the federal executive authority 
accomplishing the functions on control and supervision in the area of insurance 
activities (insurance business) for the right to exercise insura nce activities;  
the card of specimen signa tures of offi cials of th e insurance organization provided 
with the right of the first signature on bank guarantees, and impression of the seal of 
the insurance organization, to be certified in accordance with the e stablished 
procedure;   G/VAL/N/1/RUS/1  
 Page 101 
 
 
  balance sheets over to last quart ers, to be signed by the head and the chief accountant 
and certified with the seal;  
profit and loss statements over each quarter within the most recent calendar year, to 
be signed by the head and the c hief accountant and certified with the sea l; 
calculatio ns of asset s to liabilities ratios over each quarter during the last calendar 
year, to be signed by the head and the chief accountant and certified with the seal;  
the document containing data on the ke y indicators of activity over two last qua rters, 
to be signed by t he head and the chief accountant and certified with the seal;  
the audit report on accuracy of accounting statements over the last year.  
 
6. The documents listed in clause 5 of this article m ay be submitted in form of originals or no tarized 
copie s. 
 
Upon co mpletion of consideration of the application, the federal executive authority authorized in the 
area of the customs business shall return originals of the submitted documents to the applican t at his 
request.  
 
7. The federal executiv e authority a uthorized i n the area of the customs business shall consider the 
application for inclusion into the Register and shall take, within a term not more than 30 days from the 
date of receipt of such applica tion, the decision on inclusion of the ban k, other cred it organiza tion or 
insurance organization into the Register or refusal to include into the Register. The decision on refusal 
to include into the Register shall be taken only in case of non -observance o f the conditions for 
inclusion into the Re gister as spe cified in c lauses 2-4 of this article, and (or) failure to submit the 
document mentioned in clause 5 of this article.  
 
The applicant shall be notified in writing on the decision taken within three busi ness days from the 
date of adoption of suc h decision. I n case of r efusal to include into the Register, the reasons for such 
refusal shall be specified.  
 
8. The federal executive authority authorized in the area of the customs business, to confirm  the 
docu ments and data submitted by the applicant,  is entitled to require from third parties and state 
authorities the documents containing necessary information. Such persons shall submit the requested 
documents within 10 days from the date of receipt of the requ est. 
 
Request for documents and data will not extend or  suspend th e terms specified in clause 7 of this 
article.  
 
9. The bank, other credit organization or insurance organization may be included into the Register for 
3 (Three) years since the first day of the month following the month when the dec ision on incl usion 
into such Register is taken.  
 
10. The federal executive authority authorized in the area of the customs business, in accordance with 
the application of the bank, other credit organization or insu rance organization for amendment of the 
data contained in the Regi ster, shall enter the relevant amendments to the Register confirming such 
amendments.  
 
Article 143. Obligations of banks, other credit organizations  
or insurance organizations included into the Register  
 
A bank, other credit organi zation or insu rance organ ization included into the Register are obliged:  
1) to observe the maximum amount of one bank guarantee and the maximum amount and 
maximum amount of all the bank guarantees effective at the same time issued by one bank or G/VAL/N/1/RUS/1  
Page 102 
 
 
  credit org anization or o ne insuranc e organization, for acceptance of such bank guarantees by 
customs authorities for the purpose to secure payment of customs duties, taxes;  
2) to submit within the established terms duly exec uted accounting documentation and other 
data in accordan ce with the  administrative regulations for maintenance of the Register 
approved by the federal executive authority authorized in the area of the customs business;  
3) to observe the conditions of the b ank guarantee and obligations thereunder.  
 
Article 144. Exclusion o f banks, other credit organizations  
or insurance organizations from the Register  
 
1. The bank, other credit organization or insurance organization shall be excluded from the Register at 
the decision of the federal executive author ity authorized in the area  of the customs business in the 
following cases:  
 
liquidation of the bank, other credit organization or insurance organization;  
withdrawal by the Central Bank of the Russian Federation of the license for banking 
operations from th e bank, other c redit organ ization or by the federal executive authority 
accomplishing functions for control and supervision in the area of insurance operations 
(insurance business), the license for the right to car ry out insurance operations from the 
insur ance organizati ons; 
non-fulfillment of at least one of the conditions of inclusion into the Register;  
non-fulfillment of the obligations stipulated in article 143 of this Federal Law;  
expiration of the term for inc lusion into the Register if no application  for repeated i nclusion 
into the Register has been submitted until expiration of such term;  
upon the written application of the bank, other credit organization or insurance organization.  
 
2. The federal executive a uthority authorized in the area of the cus toms business s hall, withi n three 
business days from the date of exclusion of the bank, other credit organization or insurance 
organization from the Register, inform bank, other credit organization or insurance org anization 
thereon specifying the reasons f or such exclusi on. 
 
3. Exc lusion of the bank, other credit organization or insurance organization from the Register shall 
not terminate validity of bank guarantees issued by them and accepted by customs authorities  and 
shall not release them from liability  for non -fulfil lment or im proper fulfillment of the terms of such 
bank guarantees.  
 
4. The bank, other credit organization or insurance organization excluded from the Register due to 
non-fulfillment of the obligati ons under the bank guarantee may be once a gain included i nto the 
Register subject to repayment of the indebtedness for payment of customs payments, penalties and 
interest one year after repayment of such indebtedness.  
 
The bank, other credit organization o r insurance organization excluded from the  Register due t o non -
obser vance of the maximum amount of one bank guarantee and (or) the maximum amount of all the 
bank guarantees effective at the same time, determined in the Register for such bank, other credit 
organization or insurance organization, ma y be once again  included i nto the Register subject to 
liquidation of the reasons for exclusion from the Register.  
 
Article 145. Payment of monetary funds (cash) as the security  
of payment of customs duties, taxes  
 
1. Monetary funds (cash) as the security of payment of cu stoms dutie s, taxes (monetary pledge) shall 
be credited to the account of the Federal Treasury. The monetary pledge may be paid by natural  G/VAL/N/1/RUS/1  
 Page 103 
 
 
  persons transporting goods for personal use through the cus toms border to the cash office of the 
customs authority as  well.  
 
Provision of the security in form of a monetary pledge may be exercised using micro processor plastic 
cards and using automated teller machines, electronic or payment terminals in accordance  with the 
procedure established by the Gov ernment of the R ussian Fede ration. 
 
2. No interest will accrue on the amount of the monetary pledge.  
 
3. In case of non -fulfillment of the obligation secured with the monetary pledge, amounts of customs 
duties, pen alties, interest payable are subject to co llection by cust oms authori ties from the amounts of 
the monetary pledge in accordance with the procedure prescribed by this Federal Law.  
 
4. Upon fulfillment, termination of the obligation secured by the monetary p ledge, or when such 
obligation does not ar ise, the monetar y pledge is  to be repaid, application for payment of customs 
payments or set -off against advance payments in accordance with the procedure established by this 
Federal Law.  
 
5. To confirm payment of the monetary pledge to the cash office of a customs author ity or cred it to 
the account of the Federal Treasury, the person who paid the pledge shall be provided with a customs 
receipt the form and procedure for use thereof are determined by the federal exe cutive authority 
authorized in the area of  the customs bus iness upon agreement with the federal executive authority 
authorized to accomplish functions for development of the state policy and legal regulation in the area 
of finance. Such customs receipt may  not be transferred to any other person. I n case of loss o f the 
custo ms receipt, the customs authority that issued the same, will issue a duplicate on the basis of the 
application submitted by the person who paid the pledge (its legal assignee).  
 
6. The mo netary pledge may be used for payment of c ustoms charges c alculated f or the goods 
obligations relating whereto were secured by such monetary pledge subject to fulfillment or 
termination of relevant obligations or when application of the monetary pledge for  payment of 
customs duties, taxes will res ult in terminati on of such obligations and provision of the customs 
receipt. The balance of the monetary pledge not used for payment of customs payments is to be repaid 
or set -off on account advance payments.  
 
Article 146. Surety  
 
1. A surety shall be exec uted in form of a surety co ntract between the customs authority and the 
guarantor.  
 
Legal relations associated with conclusion of a surety contract, fulfillment of obligations secured by 
the surety, submission of a  claim against the guarantor, shall be gov erned by provisi ons of civi l 
legislation of the Russian Federation and this Federal Law.  
 
2. The procedure for conclusion of surety contracts by customs authorities, requirements to the 
guarantor as well as model f orms of surety contracts are to be approve d by the Governm ent of the 
Russian Federation.  
 
3. A customs representative is entitled to act as the guarantor for fulfillment of obligations by persons 
whose interests are presented by the customs representative within the framework of customs 
relations.  
 G/VAL/N/1/RUS/1  
Page 104 
 
 
  Section 17. R epayment of  customs duties, taxes and other funds  
 
Article  147. Repayment (set off) of excessively paid or excessively  
collected customs duties, taxes and other funds  
 
1. Excessively paid or exces sively collected amounts of customs duties , taxes are to be repaid at t he 
decision of the customs authority on the basis of the application from the taxpayer (its legal assignee). 
Such application and documents attached thereto shall be submitted to the cu stoms authority that will 
administer these  funds or that eff ected colle ction, not later than three years from the date of payment 
or collection thereof. The above mentioned application should be accompanied with the documents 
confirming the fact of excessi ve payment or excessive collection of cust oms duties, taxes.  If 
documen ts required for adoption of the decision on repayment have been submitted to the customs 
authority before, it is sufficient to specify data on provision of such documents to the customs  
authority. If the application is submitte d by the legal ass ignee of th e payer, such application shall be 
accompanied by documents confirming the status of the legal assignee. If customs duties, taxes have 
been paid by any other person, such application sh all be accompanied by the document confirm ing the 
consent of  such perso n to repayment of the excessively paid amounts of customs duties, taxes to the 
payer (its legal assignee). If the application does not contain any required data or if any required 
docum ents are not submitted, such application w ill be returned to  the payer (its legal assignee) 
without consideration with reasoned explanation in writing of the reasons for impossibility to consider 
such application. The application shall be returned not late r than five business days after submission  
thereof to the cu stoms autho rity. In case of return of such application by the customs authority without 
consideration, the payer (its legal assignee) is entitled to submit a new application for repayment of 
exces sively paid or excessively collected custo ms duties, taxes.  
 
2. Upon id entification of the fact of excessive payment or excessive collection of customs duties, 
taxes, the customs authority is obliged to notify the payer on amounts of excessively paid or 
excessively collected amounts of customs dut ies, taxes not lat er than one  month after identification of 
such fact.  
 
3. Excessively paid or excessively collected amounts of customs duties, taxes shall be repaid upon the 
decision of the customs authority admin istrating such monetary funds. The general  term of 
considera tion of the  application for repayment, taking of the decision on repayment and repayment of 
the amounts of excessively paid or excessively collected amounts of customs duties, taxes shall not 
exceed one month from the date of submission o f the application for repayme nt and submission of all 
the necessary documents. In case of non -observance of such term, the amount of excessively paid or 
excessively collected amounts of customs duties, taxes not re paid in time will be subject to accrual of  
interest per each  day of del ay in the term of repayment. The interest rate will be equal to the 
refinancing rate of the Central Bank of the Russian Federation effective in the period of violation of 
the term of re payment.  
 
4. Excessively paid or excessive ly collected amoun ts of custo ms duties, taxes shall be repaid at the 
expense of the payer (its legal assignee) specified in the application for repayment.  
 
5. Excessively paid or excessively collected amounts of cu stoms duties, taxes shall be repaid in the  
currency of the R ussian Fede ration. 
 
6. At repayment of excessively paid or excessively collected amounts of customs duties, taxes 
amounts of penalties and interest paid or collected on the amount of customs dutie s, taxes to be 
repaid, shall be also repai d, other than repa yment of cu stoms payments in accordance with article 147 -
1 of this Federal Law.  
  G/VAL/N/1/RUS/1  
 Page 105 
 
 
  7. Excessively paid or excessively collected amounts of customs duties, taxes may be repaid at the 
desire of the pa yer (its legal assignee) in form of set -off on account of fu lfillment o f obligations to pay 
customs payments, penalties, interest. Excessively paid or excessively collected amounts of customs 
duties, taxes may be repaid at the desire of the payer (its lega l assignee) in form of set -off on account 
of fulfillment of obligations  to pay import customs duties. Excessively paid or excessively collected 
customs duties may not be set off against fulfillment of the obligation to pay import customs duties, 
taxes.  
 
8. Excessively paid or excessively collecte d customs duties, taxes shall  be set off in accordance with 
this article as applicable to the procedure for repayment taking into account provisions of clause 10 of 
this article.  
 
9. Excessively paid or excessively  collected customs duties, taxes shall not  be repaid in the following 
cases: 
 
if the payer has any indebtedness for payment of customs payments at the amount of such 
indebtedness. In such case, at the desire of the payer (its legal assignee), excessively p aid or 
excessively collected customs dutie s, taxes may be se t off again st repayment of the above 
mentioned indebtedness taking into account provisions of clause 7 of this article;  
if the amount of customs payments to be repaid is less than 150 rubles, oth er than in cases of 
excessive payment of c ustoms payments by  natural pe rsons or excessive collection thereof 
from such persons;  
in case of submission of an application for repayment of amounts of customs duties, taxes 
upon expiration of the established ter ms. 
 
10. If there is any indebtedness for payment of customs  payments, penalties and interest, the customs 
authority may collect such indebtedness on account of amounts of excessively paid or excessively 
collected customs duties (article 155 of this Federa l Law). The customs authority is obliged t o notify 
the payer  (its legal  assignee) on the effected set -off within three days from the day following the date 
of execution thereof.  
 
11. At repayment of customs duties, taxes no interest will accrue thereon oth er than in the case 
prescribed in clause 3  of this article a nd amounts will not be indexed.  
 
12. The form of the application specified in clause 1 of this article and the list of documents required 
for adoption of the decision on repayment (set -off) of exc essively paid or excessively collected 
amounts of customs du ties, taxes  and other funds shall be determined by the federal executive 
authority authorized in the area of the customs business.  
 
Article 147 -1. Other cases of repayment of customs duties, taxes  
 
1. Customs duties, taxes shall be also repaid in the follo wing cases:  
1) refusal to release the goods in accordance with the declared customs procedure in relation 
to amounts of customs duties, taxes paid in connection with registration of the customs 
declaration for placement of the goods unde r this customs proc edure;  
2) withdrawal of the customs declaration;  
3) restoration of the regime of the most favored nation or tariff preferences;  
4) if the Customs Code of the customs union and (or) this Federal L aw provide for repayment 
of the paid amoun ts of customs dutie s, taxes at  placement of goods under the customs 
procedure of re -export or at placement of the goods under the customs procedure of 
destruction or refusal in favor of the government or re -import of goods;  
5) change, with authorization of  the customs author ity, of the  previously declared customs 
procedure, if amounts of customs duties, taxes payable at placement of the goods under the G/VAL/N/1/RUS/1  
Page 106 
 
 
  newly chosen customs procedure are less than the amounts of cust oms duties, taxes paid 
within the framewor k of the initial cu stoms proce dure, other than in the case stipulated in 
clause 6 of article 282 of the Customs Code of the customs union;  
6) repayment (fully or partially) of the preliminary special duty, prelimin ary anti -dumping 
duty and preliminary comp ensatory duty in ac cordance wi th international treaties and (or) 
legislation of the Russian Federation on special, anti -dumping and compensatory measures at 
import of goods.  
 
2. Customs duties, taxes shall be repai d in cases specified in clause 1 of this a rticle at submissio n of 
the ap plication for that effect not later than one year from the date following the date of occurrence of 
the circumstances resulting in repayment of paid amounts of customs duties, taxes pu rsuant to this 
article as applicable to re payment of excessiv ely paid or  excessively collected customs duties. At that, 
provisions of clause 6 of article 147 of this Federal Law shall not apply.  
 
3. The form of the application specified in clause 2 of this  article and the list of documents require d 
for adoption of t he decision  on repayment, amounts of customs duties, taxes) shall be determined by 
the federal executive authority authorized in the area of the customs business.  
 
Article 148. Return (set -off) o f the monetary pledge  
 
1. Return of the mo netary pledge or se t-off there of on account of advance payments shall be effected 
subject to fulfillment or termination of the obligation secured by the monetary pledge, if the 
application for repayment (set -off) i s submitted by the person that provided th e monetary pledge ( its 
legal a ssignee) to the customs authority within three years from the day following the day of 
fulfillment or termination of the obligation. Repayment (set -off) of the monetary pledge shall be  also 
effected if the obligations secured by the monetary ple dge have no t arisen. At that, the above 
mentioned term of submission of the application for repayment (set -off) of the monetary pledge shall 
be calculated from the day of execution of the customs  receipt by the customs authority.  
 
After  expiration of the stipulated terms, uncalled amounts of the monetary pledge shall be accounted 
for within other non -tax incomes of the federal budget and are not subject to repayment.  
 
2. The above mentioned appli cation and documents attached thereto shal l be submitted to t he customs 
authority administrating this monetary pledge. This application shall be accompanied by the 
documents confirming fulfillment or termination of the obligations secured by the monetary p ledge 
other than in case when such obligat ion has not arisen,  and the cu stoms receipt. In case of submission 
of the application of the legal assignee of the person who provided the monetary pledge, the 
documents confirming its status of the legal assignee shall be also submitted.  
 
If the applicati on does not contain  any requir ed data or if the customs receipt and (or) necessary 
documents are not submitted, such application will be returned to the person who provided the 
monetary pledge (its legal assignee) without consideration with reasoned explan ation in writing of  the 
reason s for impossibility to consider such application. The application shall be returned not later than 
five business days after submission thereof to the customs authority. In case of retu rn of such 
application by the customs auth ority without consi deration, t he person who provided the monetary 
pledge (its legal assignee) is entitled to submit a new application for return (set -off) of the monetary 
pledge within the terms specified in clause  1 of this article.  
 
3. The monetary pledg e shall be returned  (set off) upon the decision of the customs authority 
administrative this monetary pledge. The general term for consideration of the application for return 
(set-off), adoption of the decision on return (set -off) and return (set -off) of a mounts of the monet ary 
pledge,  shall not exceed one month from the date of submission of the application for return (set -off) 
and provision of all the necessary documents.   G/VAL/N/1/RUS/1  
 Page 107 
 
 
  4. The monetary pledge shall be returned i n the currency of the Russian Federation o n the non -cash 
basis to the ac count of the person who provided the monetary pledge (its legal assignee) specified in 
the application for return of the monetary pledge.  
 
The monetary pledge shall be set off on accou nt of advance payments in the currency of the Russian 
Federat ion. 
 
5. Th e monetary pledge may not be returned (set off) is the person who provided the monetary pledge 
(its legal assignee) has any indebtedness for payment of customs payments, penalties or i nterest at the 
amount of such indebtedness . The customs autho rity may fo reclose the monetary pledge in 
accordance with article 155 of this Federal Law.  
 
6. At return (set -off) of the monetary pledge, no interest thereon will be paid, amounts will not be 
indexes and the commission fee for banking o perations shall be paid on acc ount of transferred funds.  
 
7. The form of the application mentioned in clause 1 of this article and the list of the documents 
required to take the decision on return (set -off) of the monetary pledge shall be determined by the  
federal executive authority i n the area of the customs business.  
 
 
Section 18. Collection of customs payments  
 
Article 149. General rules for forced collection of customs duties, taxes  
 
1. Forced collection of cus toms duties, taxes shall be effected from payers of customs d uties, taxe s or 
on account of the value of goods for which customs duties, taxes have not been paid (article 154 of 
this Federal Law).  
 
2. Forced collection of customs duties, taxes from legal en tities and individual entrepreneurs shall be 
effected on acco unt of fund s on the accounts of the payer at banks (article 152 of this Federal Law), 
on account of the security for payment of customs payments (article 153 of this Federal Law), on 
account of n ot spent balances of advance payments, mon etary pledge, exces sively paid  (collected) 
customs payments and other property of the payer (article 155 of this Federal Law) as well as in 
accordance with the judicial procedure. Forced collection of customs dutie s, taxes from individuals 
other than indiv idual entrepreneurs  shall be e ffected judicially other than in case mentioned in clause 
2 of article 153 of this Federal Law.  
 
3. Before application of measures for forced collection of customs duties, taxes the cu stoms authority 
shall submit a request to the payer of custom s duties, t axes for payment of customs payments (article 
151 of this Federal Law), other than in the following cases:  
 
foreclosure of the security for payment of customs  duties, taxes (clauses 2  and 3 of article 153 
of this Federal Law) ; 
foreclosure of th e goods for  which customs duties, taxes have not been paid (clause 2 of 
article 154 of this Federal Law) if the payer of customs duties, taxes is not identified by 
customs authorities;  
if the cus toms authority is the payer of customs dut ies, taxes.  
 
4. In case of joi nt obligation of the declarant and customs representative, requests for payment of 
customs payments shall be simultaneously submitted to the declarant and customs representative with 
indication of that in these requests. The r equest for payment of customs payments shall be submitted 
to the person declaring the goods as the customs representative as well as in case if such person 
terminated acting as the customs representative . G/VAL/N/1/RUS/1  
Page 108 
 
 
  If it is impossible to submit requests for payment of customs payments  simultaneo usly to both persons 
specified in the first paragraph of this clause, the customs authority shall submit the request for 
payment of customs payments to one of these two persons. In cas e of application of measures for 
collectio n of customs duties , taxes at joint obligation to pay customs duties, taxes, customs authorities 
shall have the rights of the lender at joint obligation according to the rules established by legislation of 
the Russ ian Federation.  
 
5. No forced collection o f customs payments shall take place in the following cases:  
if the request for payment of customs payments (article 151 of this Federal Law) has not been 
submitted within three years from the due date or from the d ay of detections of the fact of 
non-paymen t of customs duties , taxes wit hin the framework of customs control after release 
of the goods (article 99 of the Customs Code of the customs union) specified in sub -clause 1) 
of clause 1 of article 200 of the Custo ms Code of the customs union or from the d ay of 
occurrence of  the event resulting in the obligation of the person to pay customs duties, taxes 
in accordance with customs legislation of the customs union and this Federal Law;  
if the obligation to pay custom s duties, taxes terminated pursuant to sub -clause 4 of clause  2 
of artic le 80 of the Customs Code of the customs union.  
 
6. If in accordance with this Federal Law the payer of customs duties, taxes if the customs authority, 
customs duties, taxes shall be c ollected in accordance with the procedure established by the 
Government of the Russian Federation.  
 
7. Forced collection of customs duties, taxes from the customs carrier in accordance with the second 
paragraph of clause 2 of article 93 of the Customs Code  of the customs union shall be effected in  
accordance with th e procedure  prescribed in this section.  
 
When the obligation to pay customs duties, taxes in the territory of another state -member of the 
customs union arises, customs duties, taxes payable shall  be collected on the basis of the document s 
determined by an internation al treaty between states – members of the customs union, without accrual 
of any penalties . 
 
Article 150. Penalties  
 
1. Penalties are monetary amounts determined in this article which shall be paid by the payer of 
customs duti es, taxes in case of  non-paymen t or non-full payment of customs duties, taxes within the 
terms stipulated by legislation on the customs business in the Russian Federation.  
 
2. Other than in cases specified in claus es 3 – 5 of this article, penalties shall accrue per each cale ndar 
day of  delay in payment of customs duties, taxes starting from the day following the day of expiration 
of the dates for payment of customs duties, taxes until the date of fulfillment of the  obligation to pay 
customs duties, taxes o r until the date of adoption of  the decision to grant a grace period or installment 
for payment of customs duties, taxes, inclusively, in percents, corresponding to one three hundredths 
of the refinancing rate of t he Central Bank of the Russian Federation,  on the amount of ov erdue 
custo ms duties, taxes. For the purpose to calculate penalties, the refinancing rate of the Central Bank 
of the Russian Federation applicable during the grace period shall apply.  
 
No penalt ies shall accrue in the following cases : 
if the customs author ity has not  identified the payer of customs duties, taxes;  
customs duties, taxes are to be collected pursuant to the second paragraph of clause 7 of 
article 149 of this Federal Law ; 
in cases pr escribed by insolvency (bankruptcy) legisl ation of the Russian  Federation . 
Reduction of the amount of penalties as well as granting of a grace period or installment for 
payment of penalties are not permissible.   G/VAL/N/1/RUS/1  
 Page 109 
 
 
  3. When request of the lender under a surety contract or request of the beneficiary und er a bank 
guarantee is presente d to the surety or guarantor, penalties shall accrue according to clause 2 of this 
article until the date of submission of this request inclusively, unless otherwise is prescribed by 
international treaties of the Russian Fede ration.  
 
4. Upon pre sentation o f the request for payment of customs payments (article 151 of this Federal 
Law) to the payer, penalties shall accrue until the date of submission of such request inclusively. In 
case of non -payment of customs duties, taxes wi thin the terms speci fied in thi s request, or in case of 
collection not in full on the forced basis determined by this Federal Law, penalties shall accrue 
pursuant to clause 2 of this article.  
 
In cases when the amo unt of penalties accrued in accordance wit h clause 2 of this a rticle is n ot 
collected in full on account of any other assets of the payer or on the judicial basis, a request for 
payment of customs payments shall be sent to the payer as regard to outstandin g amounts of penalties, 
and if such reques t is not fulfilled w ithin the s tipulated terms, measures shall be taken for forced 
collection in accordance with the procedure determined in this section.  
 
5. In case of non -fulfillment of the obligation secured by  a monetary pledge, penalties shall accrue  
until the day of id entificatio n of the fact of non -fulfillment of the obligation secured with the 
monetary pledge and discharged on account thereof.      
 
6. Penalties shall be paid, in addition to amounts of arre ars, notwithstanding of application of oth er 
measures of liabi lity for vi olation of legislation on the customs business in the Russian Federation.  
7. Penalties shall be paid simultaneously with payment of outstanding amounts of customs duties, 
taxes or aft er payment of such amounts but not later t han one month after the day of payment of 
amounts of customs duties, taxes.  
 
8. Submission of the application for a grade period or installment for payment of customs duties, taxes 
will not suspend accrual of penal ties on the overdue amount.  
 
9. Payment, c ollection and repaym ent of pena lties shall be effected according to the rules established 
by the legislation on the customs business in the Russian Federation as regard to payment, collection 
and repayment of custo ms duties, taxes.  
 
Article 151. Request fo r payment of customs  payments  
 
1. The request for payment of customs payments represents a written notice from the customs 
authority on the amount of customs payments not paid within the established term as well a s the 
obligation to pay the outstanding am ount of customs payme nts, penalt ies and (or) interest within the 
term specified in such request.  
 
If the obligation to pay customs duties, taxes for which a request to pay customs payments is 
submitted in accordanc e with this Federal Law, changes after sub mission of such reque st, the cus toms 
authority shall send a detailed request for payment of customs payments indicating the grounds for 
change of the obligation.  
 
At that, the initially submitted request for paymen t of customs payments shall be withdrawn 
simultaneously with su bmission of  the detailed request for payment of customs payments.  
 
In case of joint obligations of payers of customs duties, taxes, the detailed request for payment of 
customs payments shall be  submitted to the same persons (the same p erson) to whom the re quested 
request for payment of customs payments was sent.  G/VAL/N/1/RUS/1  
Page 110 
 
 
  2. The request for payment of customs payments shall contain information about the amount of 
customs payments payable, amount of penalt ies and (or) interest accrued as of the da te of request, the 
term of payme nt of customs duties, taxes, the term of fulfillment of the request and on measures for 
forced collection of customs duties, taxes and ensuring of collection thereof which shall be t aken in 
case of non -fulfillment of the req uest by the payer, an d about the  grounds for issue of the request. The 
form of the request for payment of customs payments is to be established by the federal executive 
authority authorized in the area of the custo ms business.  
 
3. The request for payment o f customs payments sh all be sent  to the payer not later than 10 business 
days from the date of detection of the facts of non -payment or non -full payment of customs payments, 
in particular, if such facts are reveale d within the framework of customs control after release of the 
goods inclu ding verification of accuracy of the data declared within the framework of customs 
operations associated with release of the goods.  
 
Detection of the fact of non -payment or non -full payment of customs payments shall be fixed  in a 
certificate of the customs  authority not later than five business days after the date when a authorized 
official of this customs authority takes the decision, following the results of customs control in the 
appropriate form, revealing any violations resulting in the obli gation to p ay customs duties, taxes. The 
certificate of the customs authority on detection of the fact of non -payment or non -full payment of 
customs payments shall be drawn up in accordance wit h such procedure and in such form as are 
determined by the fede ral executi ve authority in the area of the customs business.  
 
In case of violation of requirements and conditions of customs procedures resulting, in accordance 
with customs legislation of the customs union and this Federal Law, in occ urrence of the term f or 
payment of customs duties, taxes, the request for payment of customs payments shall be submitted not 
later than 3 (Three) months after the date of identification of such violation. The date of identification 
of violation of requirem ents and conditions o f customs p rocedures shall be the day of preparation of 
the minutes on administrative violation or the day of expiration of the period of effectiveness of the 
customs authority if the person sh all take actions in connection with termin ation of the customs 
procedure a t that day . 
 
If the request for payment of customs payments is sent after expiration of the terms stipulated in the 
first and (or) third paragraphs of this clause, penalties and (or)  interest payable shall accrue by the day 
of expiration of the specified t erms inclusively. The detailed request for payment of customs 
payments shall be submitted not later than 10 business days from the date of confirmation of the fact 
evidencing on chan ge of the obligation to pay customs paymen ts, taxes .  
 
4. The t erm of fulf illment of the request for payment of customs payments shall not be less than 10 
business days and not more than 20 calendar days from the date of receipt of such request.  
 
The term of fulfillment of the detailed request for  payment of customs p ayments may  not be earlier 
than the established term of payment of customs duties, taxes under the initial request and if in the 
detailed request the amount of customs duties, taxes payable exc eeds the amount of sums specified in 
the initial request, the t erm of fulf illment shall be 10 business days from the date of receipt of the 
detailed request.  
 
5. The request for payment of customs payments may be submitted to the head or any other 
authoriz ed representative of the organization or n atural person persona lly against  receipt or in any 
other way confirming the fact and the date of receipt of the request. If the above mentioned persons 
avoid receipt of such request, it shall be sent by mail with a  registered letter. The request for paymen t 
of customs payments  shall be d eemed received upon expiration of six days from the day of sending of 
the registered letter.   G/VAL/N/1/RUS/1  
 Page 111 
 
 
  6. In case of non -fulfillment of the request for payment of customs payments within the t erms 
specified in clause 4 of this article , customs authorities  shall take  measures for forced collection of 
customs duties, taxes in accordance with this section.  
 
7. The request for payment of customs payments shall be sent to the payer notwithstanding b ring his 
to criminal or administrative lia bility.  
 
Article 152.  Collection  of customs payments on account  
of funds on bank accounts of the payer (direct debit)  
 
1. If the request for payment of customs payments is not fulfilled within the stipulated terms , the 
customs authority will take the deci sion on debit of funds  from bank accounts of the payer on the 
basis of direct debit within the limits of amounts of customs payments specified in the request for 
payment of customs payments plus the amount of penal ties accrued as of the date of such decisi on. 
 
The form of the d ecision on direct debit of funds (hereinafter referred to as the "decision on direct 
debit") shall be established by the federal executive authority authorized in the area of the customs 
busin ess. 
 
2. The decision on direct debit shal l be taken by the cust oms authori ty not later than 60 calendar days 
from the day of expiration of the term for fulfillment of the request for payment of customs payments 
if the customs authority has information on bank accounts of the payer.  
 
3. The decisi on on direct debit ser ves the gro und for direction by the customs authority to the bank 
holding the payer's accounts, of an cash order (instruction) for direct debit of required funds from the 
payer's accounts and transfer thereof to the account of the Fed eral Treasury or to th e account 
determined by an international treaty between states -members of the customs union.  
 
4. Direct debit of customs payments shall be effected from bank accounts of the payer other than l oan 
accounts unless otherwise is prescribe d by legislation of th e Russian F ederation on taxes and duties. 
Debit of customs payments from bank accounts opened in a foreign currency shall be effected at the 
amount equivalent to the amount of customs payments  due in the currency of the Russian Federa tion 
at the exchange r ate of the Central Bank of the Russian Federation as of the date of actual debit. In 
case of debit of funds on bank accounts opened in a foreign currency, the head of the customs 
authority or his deputy shall, simultaneously with the cash order (instructio n) send to the bank of the 
payer an order for sale of the payer's funds in the foreign currency, not later than the following day.  
 
5. The cash order (instruction) from the customs authority s hall be sent to the bank where the payer 
has its accounts, withi n one month  from the day of adoption of the decision on direct debit and shall 
be fulfilled by the bank in accordance with such procedure and within such terms as established by 
legislation of  the Russian Federation on taxes and dutie s for fulfillment of t he cash ord er (instruction) 
of the customs authority.  
 
6. If the obligation to pay customs payments is terminated or fulfilled by the payer on its own in full, 
or if the amount of the indebted ness for payment of customs payments is co llected on account of the 
payer's  assets in accordance with this Federal Law, the customs authority that took the decision on 
direct debit shall, not later than three business days from the date of termination or f ulfillment of the 
obligation to pay custom s payments in full, ca ncel such d ecision and notify the bank in writing on 
withdrawal of the cash order (instruction).  
 
If the indebtedness associated with customs payments is repaid (terminated or fulfilled) in pa rt, the 
customs authority who took the dec ision on direct debit,  shall, not  later than three business days from 
the date of partial fulfillment of the obligation to pay customs payments, send to the bank a new cash G/VAL/N/1/RUS/1  
Page 112 
 
 
  order (instruction) for the outstanding a mount of the indebtedness for payment of c ustoms payments 
with n otification  of the bank in writing on withdrawal of the previous cash order (instruction). At that, 
the customs authority shall not issue any new decision on direct debit.  
 
Article 153. Forecl osure of the security for payment of custo ms duties, taxes  
 
1. The customs  authority is entitled to require from the guarantor who issued a bank guarantee, surety, 
to pay monetary amounts at the amount of outstanding customs payments including penalties a nd 
interest or to foreclose the subject of  pledge.  
 
The customs authority t hat revealed violation of fulfillment of the obligations of the person resulting 
in the obligation to pay customs duties, taxes, fulfillment whereof is secured by pledge of property , 
bank guarantee, surety, is entitled to a ct as the lender (bene ficiary) wi th the full scope of rights of the 
lender (beneficiary) even if another customs authority is named as the lender (beneficiary) in the bank 
guarantee or surety contract.  
 
2. If the a ddress of location (address of domicile) o f the payer of customs  payments, taxes is not 
identified, the customs authority is entitled to take steps specified in clause 1 of this article without 
submitting any request for payment of customs payments to such  person.  
 
3. If a monetary pledge is used as the security for pa yment of cu stoms duties, taxes, amounts of such 
monetary pledge shall be foreclosed without sending any request for payment of customs payments 
and without debit of customs payments from bank accounts of the payer if the obligation to  pay 
customs duties, t axes arises  due to non -fulfillment of the obligations secured by the monetary pledge. 
Collection shall be effected within three business days from the date of identification of the fact of 
non-fulfillment of the obligation. The custom s authority shall info rm the paye r on the effected 
collection within three business days from the date of foreclosure of the amount of the monetary 
pledge.  
 
If the amount of the monetary pledge is not sufficient to  discharge the indebtedness associated wit h 
customs payments, pe nalties ove r the outstanding amount of the indebtedness associated with customs 
penalties, a request for payment of customs payments shall be issued and measures of forced 
collection shall be taken in accordance with the procedure est ablished by this Feder al Law.  
 
Article 153.1. Suspension of operations on accounts (account) of the payer of customs 
duties, taxes (organizations or individual entrepreneurs) at bank  
 
1. Suspension of operations on  accounts (account) of the payer of custom s duties, taxes (organ izations 
or individual entrepreneurs) at bank shall apply to ensure fulfillment of the decision on direct debit.  
Suspension of operations on accounts (account) of the payer of customs duties, taxes (organizations or 
individual entrepr eneurs) at bank shall not apply t o payments having priority, in accordance with civil 
legislation of the Russian Federation, compared to fulfillment of the obligation to pay customs 
payments, taxes as well as opera tions for debit and transfer of funds on a ccount of payment of 
customs duti es, taxes and other compulsory payments to the budgetary system of the Russian 
Federation.  
 
2. The decision on suspension of operations on accounts (account) of the payer of customs  duties, 
taxes (organizations or individua l entrepreneurs) at ba nk shall be  taken by the head of the customs 
authority or the person substituting him, that submitted the request for payment of customs payments 
in case of non -fulfillment of this request by such payer.  
  G/VAL/N/1/RUS/1  
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  The decision on suspension of  operations on account s (account)  of the payer of customs duties, taxes 
(organizations or individual entrepreneurs) at bank may not be taken before issue of the decision on 
direct debit.  
 
Suspension of operations o n accounts (account) of the payer of custo ms duties, taxes (orga nizations o r 
individual entrepreneurs) at bank means termination by the bank of expenditure operations on such 
accounts (account) within the limits of the amount specified in the decision on s uspension of 
operations on accounts (accou nt) of the payer of cu stoms dutie s, taxes (organizations or individual 
entrepreneurs) at bank, unless otherwise is prescribed by the second paragraph of clause 1 of this 
article.  
 
Suspension of operations on accoun ts (account) of the payer of customs dutie s, taxes (organization s or 
indivi dual entrepreneurs) at bank shall be cancelled by the decision of the customs authority on 
cancellation of suspension of operations on accounts (account) of the payer of customs dut ies, taxes 
(organizations or individual en trepreneurs) at bank n ot later th an on operational day following the day 
of receipt by the customs authority of the documents (copies thereof) confirming the fact of collection 
of customs duties, taxes.  
 
3. The de cision on suspension of operations on acco unts (account) of the payer of cu stoms duties, 
taxes (organizations or individual entrepreneurs) at bank shall be transferred by the customs authority 
to the bank on paper or in the electronic form not later than t he following business day after the day of  
adoption thereof.  
 
The decision on cancellation of suspension of operations on accounts (account) of the payer of 
customs duties, taxes (organizations or individual entrepreneurs) at bank shall be served to a bank  
representative by an official of the cust oms authority against signature o r shall be sent to the bank in 
the electronic form not later than the following business day after adoption thereof.  
 
Forms of the decision on suspension of operations on accounts ( account) of the payer of customs 
duties, t axes (organizations or  individual  entrepreneurs) at bank and the decision on cancellation of 
suspension of operations on accounts (account) of the payer of customs duties, taxes (organizations or 
individual entrepr eneurs) at bank in the electronic form and  the procedure for sen ding of suc h 
decisions by the customs authority to the bank are established by the Central Bank of the Russian 
Federation upon agreement with the federal executive authority authorized in the area of the customs 
business.  
 
Forms of th e decision on suspensi on of opera tions on accounts (account) of the payer of customs 
duties, taxes (organizations or individual entrepreneurs) at bank and the decision on cancellation of 
suspension of operations on  accounts (account) of the payer of custom s duties, taxes (organ izations or  
individual entrepreneurs) at bank in the paper form and the procedure for sending of such decisions by 
the customs authority to the bank are established by the Central Bank of the Russian Federation upon 
agreement with the  federal executive aut hority auth orized in the area of the customs business.  
 
A copy of the decision on suspension of operations on accounts (account) of the payer of customs 
duties, taxes (organizations or individ ual entrepreneurs) at bank and the decisio n on cancellation of 
suspension o f operations on accounts (account) of the payer of customs duties, taxes (organizations or 
individual entrepreneurs) at bank shall be transferred to the relevant payer against signa ture or in 
another way evidencing the date  of receipt by it of a  copy of th e relevant decision.  
 
4. The bank is obliged to notify the customs authority on cash balances of the payer of customs duties, 
taxes (organizations or individual entrepreneurs) on ac counts (account) at the bank operations fo r 
which were suspended , not later  than the following day after the day of obtainment of the decision on G/VAL/N/1/RUS/1  
Page 114 
 
 
  suspension of operations on accounts (account) of the payer of customs duties, taxes (organizations or 
individ ual entrepreneurs) at bank.  
 
5. The decisi on on suspension of op erations on  accounts (account) of the payer of customs duties, 
taxes (organizations or individual entrepreneurs) at bank is subject to unconditional fulfillment by the 
bank.  
 
6. Suspension of operations on accounts (account) of the pa yer of customs duties,  taxes (org anizations 
or individual entrepreneurs) at bank shall be in force since the time of obtainment by the bank of the 
decision on suspension of such operations until the date of obtainm ent by the bank of the decision on 
cancell ation of suspension of  operations  on accounts (account) of the payer of customs duties, taxes 
(organizations or individual entrepreneurs) at bank.  
 
The date and time of obtainment by the bank of the decision of the  customs authority on 
suspension of operat ions on accounts (acco unt) of the  payer of customs duties, taxes (organizations or 
individual entrepreneurs) at bank shall be specified in the notice on delivery or in the 
acknowledgement of receipt of such decisio n. In case of sending to the bank of the d ecision on 
suspension of operatio ns on accounts (account) of the payer of customs duties, taxes (organizations or 
individual entrepreneurs) at bank in the electronic form, the date and time of receipt thereof by th e 
bank shall be determined in accordance w ith the procedure esta blished by the Central Bank of the 
Russian Federation upon agreement with the federal executive authority authorized in the area of the 
customs business.  
 
7. If the total amount of funds of th e payer of customs duties, taxes (organiza tions or 
individual en trepreneurs ) on its bank accounts (account), operations on which were suspended on the 
basis of the decision on suspension of operations on accounts (account) of the payer of customs 
duties, t axes (organizations or individual entrepre neurs) at bank, exceed s the amoun t specified in such 
decision, this payer is entitled to submit to the customs authority a written application for cancellation 
of suspension of operations on its bank accounts (acco unt) with compulsory indication of the ban k 
accounts (account) i n the terri tory of the Russian Federation on which there are enough funds for 
fulfillment of the decision on direct debit.  
 
Before adoption of the decision on cancellation of suspension of ope rations on accounts 
(account) of the payer  of customs duties, ta xes (organi zations or individual entrepreneurs) at bank the 
customs authority shall, within the day following the day of receipt of the written application of the 
payer of customs duties, taxe s (organizations or individual entrepreneu rs), send to the bank holding 
the accounts (account) named by the payer of customs duties, taxes (organizations or individual 
entrepreneurs), an inquiry on cash balances on such accounts (account).  
 
After receipt f rom the bank of information on availabilit y of cash on accounts (account) o f the 
payer of customs duties, taxes (organizations or individual entrepreneurs) at bank at the amount 
sufficient for fulfillment of the decision on collection, the customs authorit y is obliged within two 
business days to t ake the decision on ca ncellation of suspension of operations on accounts (account) 
of the payer of customs duties, taxes (organizations or individual entrepreneurs) at bank to the extent 
of excess of the amount of funds specified in the decision of the cus toms authority on susp ension of 
operations on accounts (account) of the payer of customs duties, taxes (organizations or individual 
entrepreneurs) at bank.  
 
8. In case of violation by the customs authority of the t erm of cancellation of the decision on 
suspension of operations on accounts  (account) of the payer of customs duties, taxes (organizations or 
individual entrepreneurs) at bank or the term of delivery to a representative of the bank (sending to the 
bank) of  the decision on cancellation of suspensio n of operations on acc ounts (acco unt) of the payer 
of customs duties, taxes (organizations or individual entrepreneurs) at bank, the amount of funds  G/VAL/N/1/RUS/1  
 Page 115 
 
 
  subject to the regime of suspension shall be subject to accrual o f interest payable to the payer of 
customs  duties, taxes (organi zations or individual entrepreneurs) per each calendar day of violation of 
the above mentioned terms.  
 
The interest rate shall equal to the refinancing rate of the Central Bank of the Russian 
Federation applicable in days of violation  by the customs author ity of the term of cancellation of the 
decision on suspension of operations on accounts (account) of the payer of customs duties, taxes 
(organizations or individual entrepreneurs) at bank or t he term of delivery of the decision on 
cancellation of suspensio n of operat ions on accounts (account) of the payer of customs duties, taxes 
(organizations or individual entrepreneurs) at bank to a bank representative.  
 
9. The Bank shall not be liable for a ny losses borne by the payer of customs du ties, taxes 
(organizat ions or ind ividual entrepreneurs) as a result of suspension of operations on accounts 
(account) of the payer of customs duties, taxes (organizations or individual entrepreneurs) at bank.  
 
10. In case of availability of the decision on  suspension of operati ons on acco unts (account) of 
the payer of customs duties, taxes (organizations or individual entrepreneurs) at bank, the bank is 
entitled not to open any new accounts to such payer.  
 
Article 1 53.2  Arrestment of property  
 
1. Arrestmen t of property, as a me thod to ens ure fulfillment of the decision of the customs authority 
on collection of customs duties, taxes on account of other property of the payer, means the action of 
the customs authority upon authorization of the prosecutor, to r estrict the ownership right of th e payer 
of customs duties, taxes (organizations or individual entrepreneurs) in relation to the property.  
 
Arrestment of property shall be effected in case of non -fulfillment by the  payer of customs duties, 
taxes of the obl igation to pay customs  duties, ta xes penalties within the stipulated terms and if 
customs authorities have sufficient grounds to believe that such person will take steps to conceal its 
property.  
 
2. Arrestment of p roperty may be full or partial.  
 
Full arre stment of property sha ll mean suc h restriction of the rights of the payer of customs duties, 
taxes for its property at which it is not entitled to dispose of the arrested property and such property 
may be possessed  and used with authorization and under con trol of a customs auth ority.  
 
Partial arrestment shall mean such restriction of the rights of the payer of customs duties, taxes for its 
property at which such property may be possessed and used with authorization and under control of a 
customs authority.  
 
Authorizations mentio ned in the second and third paragraphs of this clause, shall be formalized in 
writing according to the form to be approved by the federal executive authority authorized in the area 
of the cust oms business.  
 
3. Only those property may be arrested as require d and suffi cient to fulfill the obligation to pay 
customs duties, taxes, penalties.  
 
4. The decision to arrest the property of the payer of customs duties, taxes shall be taken by the head 
of the customs authority or the person substi tuting him, in form of  the releva nt resolution according to 
the Form approved by the federal executive authority authorized in the area of the customs business.  
 
5. The property of the payer of customs duties, taxe s shall be arrested with participation of witnesses.  G/VAL/N/1/RUS/1  
Page 116 
 
 
  If it is im possible to  determine the value of the property, such value shall be determined by the official 
exercising arrestment taking into account the opinion of the customs expert. If it is impossible  to 
engage the customs expert the value of  the property shall be  determined  by the official exercising 
arrestment taking into account the opinion of a specialist. The procedure for engagement of the 
specialist for assessment of the property value shall be established by the federal executive autho rity 
authorized in the  area of th e customs business.  
 
Officials of the customs authority arresting the property are not entitled to refuse to the payer of 
customs duties, taxes (its legal and (or) authorized repres entative) to present at arrestment of the 
property.  
 
Rights and obligations  of the persons involved in arrestment of the property shall be explained to 
them.  
 
Before arrestment of the property authorized officials carrying out arrestment are obliged to pre sent to 
the person present at arrestment t he decision on arrestm ent, prosec utor's authorization and documents 
evidencing their powers.  
 
The property being arrested shall be presented to witnesses and persons involved in arrestment.  
 
6. Arrestment may not t ake place at night other than in urgent ca ses. 
 
7. At arrestment  minutes sh all be drawn up on arrestment of the property according to the form 
approved by the federal executive authority authorized in the area of the customs business. The 
minutes on arrest ment shall contain the following data:  
 
1) family names, first n ames and mi ddle names of the persons present at arrestment of the 
property;  
2) name of each thing recorded in the act, distinguishing signs of such thing;  
3) preliminary estimated value of eac h thing recorded in the act and the total value of all the 
prope rty arreste d; 
4) type, volume and term of limitation of the right for use of the property;  
5) the person to whom the official of the customs authority transferred the property for 
custody or s torage, address of location (address of do micile) of such person ; 
6) remark s and statements of the persons present at arrestment of the property.  
 
8. The minutes on arrestment of the property shall also contain the following marks:  
 
1) on withdrawal of the  property;  
2) on explanation to the person  to whom the official of the cust oms authority transferred the 
arrested property for custody or storage of its obligations and warning about its liability for 
misappropriation, alienation, concealment or illegal tr ansfer of such property against 
signature of such person evidenc ing explana tion of its obligations to it.  
 
9. The minutes on arrestment of the property of the debtor shall be signed by the official of the 
customs authority, witnesses, the person to whom su ch property was transferred by an official  of the 
customs author ity for cus tody or storage and other persons present at arrestment. If any of such 
persons refuses to sign the minutes, the appropriate mark shall be made therein.  
 
10. The head of the customs  authority or the person substituting him,  who issued the resolu tion on 
arrestment of the property shall determine the place when the arrested property shall be placed.  
  G/VAL/N/1/RUS/1  
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  Not later than the following business day after execution of the minutes of arrestment  of the property 
the head of the customs a uthority or the person  substituti ng him shall send a copy of such minutes to 
the payer of customs duties, taxes, as well as together with the application for arrestment of property 
to the court bailiff who initiate d proceedings of execution on the basis of  the resolution on col lection 
of customs duties, taxes on account of other property of the payer issued by the customs authority in 
accordance with article 147 of this Federal Law.  
 
11. Alienation (other than alien ation upon authorization and under control  of the customs author ity 
that ex ercised arrestment), misappropriation or concealment of the arrested property are not 
permissible. Non -observance of the procedure for possession, use and disposal of the arrested 
property established by the legislation of the Russian Federation  shall serv e the basis to bring the 
guilty persons to liability prescribed by legislation of the Russian Federation.  
 
12. The decision on arrestment of property may be cancelled by the resolut ion of the head of the 
customs authority o r the person substitut ing him in form of the relevant resolution according to the 
form approved by the federal executive authority authorized in the area of the customs business on the 
basis of the decision on arre stment of the debtor's property adopted by  the court bailiff in accordance 
with legislation of the Russian Federation on proceedings of execution as well as upon termination of 
the obligation to pay customs duties, taxes, penalties or upon termination or c ompletion of the 
proceedings of execution initiated on the basis  of the res olution on collection of customs duties, taxes 
on account of another property of the debtor, issued by the customs authority in accordance with 
article 147 of this Federal Law.  
 
The decision on cancellation of arrestment of  the property shall be  executed i n writing according to 
the form approved by the federal executive authority authorized in the area of the customs business 
and shall be made known to the payer of customs duties, ta xes (its legal and (or) authorized 
represe ntative), court bailif f and prose cutor not later than the following business day after the date of 
adoption thereof.  
 
The decision on arrestment of the property shall be valid since the date of arrestment until 
cancellation of such decision by the authoriz ed official of the cus toms author ity that issued such 
decision or until cancellation of the decision by a superior customs authority or court.  
 
Article 154. Collection of customs duties, taxes on account of goods  
for which customs duties, taxes are not pai d 
 
1. In cases prescri bed by this  Federal Law as well as in case of absence of funds on accounts of the 
payer or absence of information on payer's accounts, the customs authorities are entitled to collect 
customs duties, taxes on account of goods for whic h customs duties, taxes  are not pa id provided that 
such goods have not obtained the status of goods of the customs union in accordance with the 
procedure established by customs legislation of the customs union and this Federal Law.  
 
2. Foreclosure of the g oods for which customs duties, tax es are not paid without submission of the 
request for payment of customs payments is admissible in cases when the limited terms of storage of 
the goods retained by customs authorit ies pursuant to section 21 of the Customs Code of the customs 
union (article  184 of this Federal Law) have expired or if the payer of customs duties, taxes has not 
been identified by the customs authorities.  
 
3. Foreclosure of the goods on account of payme nt of customs duties, taxes shall be effec ted on the 
basis of a c ourt resolu tion if the payer of customs duties, taxes is a natural person or if the payer of 
customs duties, taxes has not been identified by customs authorities, or on the basis of the award  of 
the arbitration court if the payer of customs duties, taxes i s a legal e ntity or individual entrepreneur 
other than in cases when such goods were transferred to customs authorities as the subject of pledge G/VAL/N/1/RUS/1  
Page 118 
 
 
  (article 140 of this Federal Law) as well as w hen the limited terms of storage of the go ods retained by 
customs  authoritie s pursuant to section 21 of the Customs Code of the customs union (article 184 of 
this Federal Law) have expired.  
 
4. Foreclosure shall apply only to goods for which customs duties , taxes are not paid or are paid not in 
full, in accordance with such proced ure and within such terms as prescribed by the Customs Code of 
the customs union and this Federal Law.  
 
5. Amounts received from sale of goods may be disposed in accordance with ar ticle 186 of this 
Federal Law.  
 
Article 15 5. Collection of paymen ts on accou nt of unspent balances  
of advance payments, monetary pledge, excessively paid (collected)  
customs payments and other property of the payer  
 
1. In case of non -fulfillment of the re quest on payment of customs payments custo ms authorities are 
entitled to coll ect customs payments due on account of unspent balances of advance payments, 
monetary pledge, excessively paid (collected) customs payments.  
 
2. Foreclosure of amounts of advance payments, monetary pledge, excessively pai d (collected) 
customs pa yments shal l be effected within the terms of storage of such funds on the account of the 
Federal Treasury or the account determined by an international treaty between states – members of the  
customs union upon the decision of the he ad of the customs author ity or the person substituting him. 
The customs authority shall notify the payer of customs duties, taxes (its legal assignee) on collection 
of amounts of customs payments on account of adva nce payments, monetary pledge, excessively  paid 
(collected) custom s payments within one day after such collection. Foreclosure of amounts of advance 
payments, monetary pledge, excessively paid (collected) customs payments shall be taken without 
adoption of  the decision on direct debit within 10 ca lendar days from the dat e of expira tion of the 
term for fulfillment of the request on payment of customs payments.  
 
In case of formation of unspent balances of advance payments, monetary pledge, excessively paid 
(collected) customs payments after expirati on of the term of fulfil lment of th e request on payment of 
customs payments, collection shall take place within 5 calendar days from the day of formation 
thereof.  
 
3. In case of non -fulfillment of the request on p ayment of customs payments and insufficien cy or 
absence of funds o n accounts of the payer or absence of information on accounts of the payer, the 
customs authorities are entitled to collect customs payments due on account of another property of the 
payer, in particular, on account of cash.  
 
4. Col lection of customs payme nts on acco unt of another property of the payer shall be effected by 
means of sending, within three business days from the date of adoption of the appropriate resolution 
by the head of the c ustoms authority or the person substitutin g him to the court baili ff, in acco rdance 
with the legislation of the Russian Federation on taxes and duties. Fulfillment of the resolution of the 
customs authority shall be effected by the court bailiff in accorda nce with legislation of the Russian 
Federa tion on taxes and duties  and legisl ation of the Russian Federation on proceedings of execution.     
 
Article 156. Obligations of banks and other credit organizations to fulfill decisions of the 
customs authorities on collection of customs payments  
 
1. Ban ks and other credit orga nizations a re obliged to fulfill the decisions of the customs authority on 
direct debit of customs payments.   G/VAL/N/1/RUS/1  
 Page 119 
 
 
  2. The decisions of the customs authority on direct debit of customs payments sha ll be fulfillment by 
the bank and other cr edit organization within  one operat ional day following the day of receipt of such 
decision.  
 
3. If there are funds on the account of the payer, banks and other credit organizations shall not delay 
fulfillment of th e decisions of customs authorities on dire ct debit of customs paym ents. 
 
4. For non-fulfillment or improper fulfillment of the obligations stipulated in this article, banks and 
other credit organizations shall bear liability in accordance with legislation of the Russian Federation.  
 
5. Provisions of this article shall al so apply in  relation to the obligations of banks and other credit 
organizations to fulfill decisions of the customs authorities on direct debit of penalties and interest.  
 
Article 157. Recog nition of indebtedness on customs payments  (arrears), penalties an d 
interest as bad debts and charge -off thereof  
 
Indebtedness on customs payments (arrears), penalties and interest which could not be collected due 
to any reasons of the economic, social or  legal nature, shall be deemed bad debt an d shall be charged 
off in accordanc e with the procedure determined by the Government of the Russian Federation.  
 
PART III. CUSTOMS CONTROL  
 
Section 19. General provisions on Customs Control  
 
Article  158. Executi on of customs control  
 
1. Customs control shall be exercised by cust oms authori ties in accordance with legislation on 
the customs business in the Russian Federation.  
 
2. Objects of customs control and places for execution thereof are determined in article 9 5 of the 
Customs Code of the customs union . 
 
3. Within the framewor k of customs control customs authorities shall be guided by the principle 
of selectiveness and shall be limited to only those forms of customs control which are sufficient to 
ensure observan ce of legislation on the customs business in the Russian Federatio n. At selecti on of 
forms and methods of customs control customs authorities are obliged to use technical means of 
customs control, preliminary analysis of information in order to avoid, with in the framework of 
customs control, causi ng damage to declarants,  transporters  and other persons in connection with 
storage of goods, down -time of transport vehicles, increase of the term for release of the goods unless 
this is caused by any force -majeure  events associated with identification of signs of any serious 
violations in th e area of the customs business and the necessity to take careful measures for 
identification and suppression of such violations.  
 
4. In order to improve efficiency of customs con trol customs authorities shall interact wi th other 
controlling st atement bodies  in accordance with  legislation of the Russian Federation as well as 
persons named in the second paragraph of this clause.  
 
Interaction by the federal executive authority autho rized in the area of the customs business and 
other customs autho rities with pa rticipants of foreign economic activities, authorized economic 
operators, customs representatives, customs carriers and other persons whose activities are associated 
with execut ion of foreign trade and their professiona l associations (unions)  shall be exer cised in such 
forms and in accordance with such procedure as determined by the Government of the Russian 
Federation and the federal executive authority authorized in the area of  the customs business.  G/VAL/N/1/RUS/1  
Page 120 
 
 
  Article 159. Risk  management system  
 
1. Th e risk manag ement system is based on efficient utilization of resources of customs authorities to 
prevent violation of the legislation on the customs business:  
 
having stable nature;  
associa ted with avoidance of payment of customs d uties, taxes at signific ant amounts;  
undermining competitiveness of domestic producers of goods;  
concerning other important interests of the customs union and the Russian Federation 
ensuring of fulfillment whereof is imposed on customs authorities.  
 
2. The  strategy and tactics of  application of the risk management system, the procedure for collection 
and processing of information, analysis and assessment of risks, development and implementation of 
measures for manag ement of risks shall be determined by the federal executive author ity authorize d in 
the area of the customs business.  
 
3. The procedure for use by customs authorities of information contained in the established risk 
profiles shall be regulated by the feder al executive authority authorized in the a rea of the customs 
busin ess. 
 
4. Rest ricted information contained in the established risk profiles is not subject to disclosure 
(dissemination) or transfer to third parties including state authorities other than in  cases when such 
information is required f or such bodies to resolv e objectives imposed on them by legislation of the 
Russian Federation, Unless otherwise is established by federal laws, the procedure for transfer of such 
information is determined by the fe deral executive authority authorized in th e area of the customs 
business in acc ordance with legislation of the Russian Federation.  
 
Article  160.  Customs Control Areas  
 
1. Customs control areas are checkpoints on the state border of the Russian Federatio n, territory of 
warehouses for temporary s torage, customs warehouse s and other p laces being the customs control 
areas if this is expressly stipulated by the Customs Code of the customs union and this Federal Law.  
 
Customs control areas may be created alon g the state border of the Russian Federati on, checkpoints 
on the st ate border of  the Russian Federation, at the places of execution of customs operations, at the 
places of unloading and re -loading (transshipment) of goods, inspection and examination thereo f, at 
the places for parking of transport vehicles transporting goo ds under cust oms control.  
 
Customs control areas may be permanent in the following cases:  
 
if the owner of the land plot, premise proposes to use such territories exclusively for storage 
of goods under customs control or execution o f other customs operatio ns with such g oods;  
 
if goods under customs control are preferably transported or stored or any other customs 
operations are executed with such goods on certain sections of the territory and  restriction of 
transportation of such goo ds through the borders of the customs control areas or restriction of 
access to such goods is necessary to ensure observance of legislation on the customs business 
in the Russian Federation.  
   
Temporary customs con trol areas shall be created in cases when,  for the period of sto rage of 
goods un der customs control or execution of any other customs operations with them it is 
necessary to restrict access thereto to ensure observance of legislation on the customs 
busines s in the Russian Federation.   G/VAL/N/1/RUS/1  
 Page 121 
 
 
   
2. Transport ation of goods, transp ort vehicles, pe rsons including officials of other state authorities 
through the borders of  the customs control areas and within thereof is permitted upon authorization of 
customs authorities  and under their supervision.  
 
3.Customs c ontrol area may be cre ated along the s tate border of the Russian Federation and in 
checkpoints on the state border of the Russian Federation in accordance with the procedure 
determined by the Government of the Russ ian Federation.  
 
 The procedure for creati on of customs control areas at other p laces and the procedure for 
designation of customs control area shall be established by the federal executive authority authorized 
in the area of the customs business upon agre ement with the federal executive authority  
accomplishing functio ns for developme nt of the state policy and legal regulation of foreign economic 
activities.  
 
4. Execution of production and other commercial activities within the customs control areas is limi ted 
to requirements established in legisla tion on the customs bu siness in the Ru ssian Federation and in 
case of creation of customs control areas within the five -kilometer area along the state border of the 
Russian Federation – also in accordance with legi slation on the state border of the Russian  Federation.  
 
The Gov ernment of the R ussian Federation is entitled to determine cases when execution of 
production and other commercial activities within the customs control areas shall be permitted upon 
authoriza tion of customs authorities and under thei r supervision.  
 
 The procedure for is sue and form of permits for execution of production and other 
commercial activities, transportation of goods, transport vehicles and persons through the borders of 
the customs control area in the above mentioned cases shall be established b y the federal ex ecutive 
authority authorized in the area of the customs business upon agreement with the federal executive 
authority accomplishing functions for development of the state policy  and legal regulation of foreign 
economic activities.  
 
In cases of creation of c ustoms control areas within the five -kilometer area along the state border of 
the Russian Federation the rules for execution of production and other commercial activities as we ll as 
the procedure for issue and form of the permit for executi on of such activ ities shall be established by 
the Government of the Russian Federation.  
 
Article  161. Terms of customs control  
 
Verification of observance of legal provisions on the customs business in the Russian Federation in 
relation to conditionally r eleased goods as  well as goods exported from the Russian Federation subject 
to the obligation on back import or in accordance with the customs procedure of processing outside 
the customs terr itory is permitted during the terms of sit uation of the goods und er customs contr ol or 
until termination of customs procedures of temporary export or processing outside the customs 
territory.  
 
Customs authorities shall carry out customs control after relea se of goods within three years from the 
time of termination of cu stoms control ov er the goods.  G/VAL/N/1/RUS/1  
Page 122 
 
 
  Article  162. Involvement of officials from other federal executive authorities  
accomplishing control and supervision functions to take part in customs control  
 
1. Involvement of officials from other f ederal executive authorit ies accomplishi ng control and 
supervision functions to take part in customs control shall be effected in accordance with the 
procedure determined by legal acts of the President of the Russi an Federation, Government of the 
Russian F ederation as well as join t acts of the f ederal executive authority authorized in the area of the 
customs business and relevant federal executive authorities.  
 
2. In cases mentioned in clause 3 of article 2 of this F ederal Law the Government of the Russian 
Federation is entitled to  impose executio n of certain actions covered by the competence of customs 
authorities according to this Federal Law on other authorities accomplishing control and supervision 
functions.  
 
Article 163. Submission of documents and data  required for customs co ntrol  
 
1. In ac cordance with article 98 of the Customs Code of the customs union, the declarant, 
persons exercising activities in the area of the customs business and other interested perso ns are 
obliged to submit documents and dat a required for customs c ontrol to custom s authorities.  
 
2. For the purpose of customs control customs authorities are entitled to receive, in accordance 
with legislation of the Russian Federation, from banks and or ganizations exercising certain types of 
banking operations, docume nts and data on cash operations within the framework of executed foreign 
economic transactions in accordance with the Federal Law "On Banks and Baking".  
 
3. Customs authorities are entitled to receive from authorities exercising reg istration of legal 
entities and other au thorities data required for customs control. The information exchange procedure 
shall be determined by the federal executive authority authorized in the area of the customs b usiness 
together with the federal executiv e authority to whom such  state authoriti es are subordinated.  
 
4. Documents required for customs control shall be kept by persons and customs authorities for 
at least three years after the year when the goods loose the stratus of goods under customs control . 
Authorized economic op erators, customs  representatives, owners of warehouses for temporary 
storage, owners of customs warehouses, owners of duty free shops and customs carriers shall keep the 
documents within thr ee calendar years after the year when cust oms operations were exer cised.  
 
Article  _163-1_. Submission by banks of documents and data for  
the purpose of customs inspection  
 
1. in accordance with legislation of the Russian Federation on banks and banking ba nks are obliged to 
provide at the request of a customs authority do cuments and data  concerning cash flow on accounts of 
organizations which are required to conduct customs inspection including those containing any bank 
secrets.  
 
2. The form, format of and p rocedure for submission by a customs autho rity of an inquiry to th e bank 
are establ ished by the federal executive authority authorized in the area of the customs business.  
 
The form of and procedure for provision by banks of information requested by customs  authorities are 
established by the Centra l Bank of the Russian F ederation.  
 
The fo rmat of provisions by banks of information requested by customs authorities in the electronic 
form is to be approved by the Central Bank of the Russian Federation.  
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  Article  164. Additional powers of customs authorit ies that detected goods  
illegally importe d to the Russian Federation or in relation to which  
conditions of application of customs procedures were violated  
 
1. In case of detection by customs authorities of goods i llegally imported to the Russian Federatio n or 
in relation to whic h conditions of ap plication of customs procedures were violated which resulted in 
non-payment of customs duties, taxes or non -observance of prohibitions and restrictions, the persons 
who acq uired the goods in the customs territory o f the customs union in c onnection with 
entrepreneurial activities  are subject to confiscation  of such goods on the part of customs authorities 
unless such goods were confiscated and arrested in accordance with legi slation of the Russian 
Federation on admin istrative violations or legislation on cri minal procedure of the Russian Federation. 
Such goods shall be considered for customs purposes as goods under customs control.  
2. Confiscation of goods pursuant to clause 1  of this article shall be carried out on t he basis of the 
reasoned  resolution of the  head of the customs authority or official authorized by him in presence of 
the person with whom the goods were detected or his representative and in presence of at least t wo 
witnesses. The form of the resolution o n confiscation of goods shall be determine d by the federal 
executive authority authorized in the area of the customs business.  
 
An act shall be made on confiscation of goods according to the form determined by the  federal 
executive authority authorized in  the area of the customs  business. The act  shall be made in presence 
of two witnesses. The act or inventory lists attached thereto shall describe in detail the confiscated 
goods with specification of their name, qu antity and individual signs. The act shall  be signed by the 
offici al of the customs authority who carried out confiscation or its representative as well as 
witnesses. A copy of the act shall be served to the person from whom the goods were confiscated or 
his representative.  
 
Confiscated goods shal l be placed at warehouse s for temporary st orage in accordance with article 198 
of this Federal Law or in other places to be determined by customs authorities in accordance with the 
procedure established by the fede ral executive authority authorized in the area of the customs busi ness 
upon agreemen t with the federal executive authority accomplishing functions for development of the 
state policy and legal regulation of foreign economic activities.  
 
The term of storage  of confiscated goods is one month.  
 
3. The persons named in claus e 1 of this articl e are entitled to pay customs payments pursuant to 
article 81 of the Customs Code of the customs union, submit documents confirming observance of 
restrictions and to declar e the goods in accordance with the simplif ied procedure to be dete rmined by 
the fede ral executive authority authorized in the area of the customs business upon agreement with the 
federal executive authority accomplishing functions for development of the st ate policy and legal 
regulation of foreign  economic activities. No  penalties will ac crue on such amounts of customs 
payments.   
 
If the persons pay customs payments not later than five days from the day of detection of goods 
illegally imported to the Russi an Federation or in relation to which cond itions of application of  
customs procedure s, such goods shall not be confiscated subject to satisfaction of requirements for 
observance of restrictions in relation to such goods.  
 
4. The confiscated goods are to be  returned to the person who fulfilled the requirements stipulated in 
clause 3 of thi s article until expiration of the term of storage of confiscated goods as set in the fourth 
paragraph of clause 2 of this article. The goods shall be returned within three business days.  
 
At return of confiscated goods an act shall be dr awn up in three co unterparts according to the form 
determined by the federal executive authority in the area of the customs business. The act shall be G/VAL/N/1/RUS/1  
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  signed by officials of the customs auth ority confiscating the goods, the person t o whom the goods are 
returned or its repre sentative as well as the person storing the confiscated goods or its representative. 
The second counterpart of the above mentioned act shall be served to the person to whom  the 
confiscated goods are returned or its  representative, the thi rd counterpart – to the person storing the 
confiscated goods or its representative.  
 
5. Subject to fulfillment of the requirements stipulated in clause 3 of this article by the persons named  
in clause 1 of this article, the goods sh all be considered for cu stoms purposes as goods not subject to 
customs control which will not prevent any customs and other state authorities to take necessary 
actions for identification of persons involved un ille gal transportation of the goods through th e 
customs border.  
 
6. If the persons who ac quired the goods illegally imported to the Russian Federation or in relation to 
which conditions of application of customs procedures , refuse to satisfy the required stipul ated in 
clause 3 of this article, upon exp iration of the term of storage, disposal o f such goods shall be effected 
in accordance with article 185 of this Federal Law.  
 
7.  Provisions of clauses 3 and 4 of this article shall not apply to goods prohibited fo r import to the 
Russian Federation, goods turnover whereof is pro hibited in accordan ce with legislation of the 
Russian Federation, consumer goods the list whereof is established by the Government of the Russian 
Federation, as well as goods for which any qu antitative limitations are set at import t hereof in 
accordance wi th legislation of t he customs union or legislation of the Russian Federation.  
 
Such goods are to be destructed in such cases and in accordance with such procedure as determined 
by the Governm ent of the Russian Federation on account o f persons who committed  illegal import of 
the goods to the Russian Federation, if such persons are identified, persons from whom such goods 
were confiscated if such persons knew or should have known on illegality o f import of confiscated 
goods to the Russi an Federation or on acc ount of funds of th e federal budget in other cases.  
 
Article  165. Use of technical means and vessels within the framework of customs control  
 
1. For the purpose to reduce the period of custo ms control and improve efficiency thereof,  customs 
authorities may  use technical mean s for customs control the list and the application procedure 
whereof are to be established by the federal executive authority authorized in the area of the customs 
busines s.  
 
Unicity and required accuracy of meas urements and metrologica l control and super vision within the 
framework of customs operations using technical means shall be ensured in accordance with the 
procedure established by legislation of the Russian Federat ion by metrological subdivisions created a t 
the federal executive authority authorize d in the area of the customs business and customs bodies 
subordinated to it. It is permitted to use within the framework of customs operations documented 
results of measur ements fulfilled in accordance with legisl ation of the Russian Fed eration on ensuring  
of unicity of measurements by other persons.  
 
2. The procedure for use of water and air vessels of customs authorities for the purpose of customs 
control shall be establi shed by the Government of the Russian Fede ration in accordance wit h this 
Federal Law.   
 
Article 166. Identification of goods and transport vehicles, premises and other places  
 
The procedure for application of means for identification of goods under custom s control, transport 
vehicles, premises, c apacities and other plac es when goods under  customs control are situated or may  G/VAL/N/1/RUS/1  
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  be situated, shall be established by the federal executive authority authorized in the area of the 
customs business.  
 
Article 167. Us e of results of customs control within the  framework of proceeding s on cases on 
admin istrative violations, consideration of civil and criminal cases  
 
Results of execution of customs control executed in accordance with provisions of this section may be 
admi tted as evidences under criminal, civil ca ses and cases on adminis trative violations and are to be 
assessed by the arbitration court or official within the framework of consideration of such cases, 
appeals against the resolution, action (omission) of custo ms authorities and their officials associa ted 
with economic disput es to be resolved b y the arbitration court, together with other evidences and in 
accordance with laws of the Russian Federation on civil procedure, laws of the Russian Federation on 
civil pr oceedings and on proceedings at arbitratio n courts or laws of the Russian Federation on 
administrative violations.  
 
Article  168. Customs expertise within the framework of customs control. Participation 
of specialists and experts in customs control  
 
1. Specialists and expertise shall be engaged fo r execution of customs c ontrol in cases and  in 
accordance with the procedure determined by articles 101, 102 and section 20 of the Customs Code of 
the customs union.  
 
2. Customs expertise at execution of customs co ntrol shall be appointed and carried out i n 
accordance with sectio n 20 of the Customs  Code of the customs union taking into account provisions 
of this article.  
 
3. The term of customs expertise prescribed by clause 2 of article 139 of the Customs Code of 
the customs union may be extended subject t o written permit of the head of the customs  authority 
conducting customs expertise or the person substituting him with indication of the reasons for such 
extension by the period of time required for expertise, othe r than in cases when, in accordance with 
this Federal Law, goods m ay not be released until obtainment of results of the expertise. In this case 
expertise shall be conducted within the terms not exceeding the term of release of the goods taking 
into account  extension of the specified term pursuant to clause 4 of article 1 96 of the Customs C ode 
of the customs union.  
 
4. The procedure for taking specimen and samples of goods for customs expertise shall be 
determined by the federal executive authority authoriz ed in the area of the customs business upo n 
agreement with the fed eral executive auth ority accomplishing functions for development of the state 
policy and legal regulation of foreign economic activities.  
 
5. The opinion of a customs expert (expert) shall b e formalized in accordance with the 
proced ure established by the f ederal executive au thority authorized in the area of the customs business 
upon agreement with the federal executive authority accomplishing functions for development of the 
state policy and legal regulation of foreign economic activ ities.  
 
6. In cases when  payment for servic es of specialists and experts in accordance with the Customs 
Code of the customs union is to be made on account of funds of the federal budget, the procedure for 
reimburse ment of such expenses shall be determined by the Government of the  Russian Federation . 
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  Section 20. Forms and Procedure of Customs Control  
 
Article 169. Forms and Procedure of Customs Control  
 
Customs control shall be exercised by customs authorities in s uch forms and in accordance with such 
procedure as established by sections 16 and 19 o f the Customs Code of the customs union taking into 
account provisions stipulated in this Federal Law.  
 
Article  170. Customs inspection of premises and territories  
 
1. Customs inspection of premises and territo ries shall be carried out  on the basis of a p rescription for 
customs inspection of premises and territories the form whereof shall be determined by the federal 
executive authority authorized in the area of customs authority.  
 
Customs inspection of premises  and territories in case of off -site customs inspection shall be 
conducted on the basis of the resolution on off -site customs inspection (article 174 of this Federal 
Law).  
 
2. Customs inspection of premises and ter ritories shall be conducted within the min imum period of 
time requi red for it and shall  not last for more than one business day other than in cases determined by 
the Government of the Russian Federation.  
 
Customs inspection of premises and territories sha ll not be taken at night.  
 
Article  171. Accounting by customs auth orities of goods und er customs control  
 
The procedure for and form of accounting by customs authorities of goods under customs control 
shall be determined by the federal executive authorit y authorized in the area of the customs bu siness.  
 
Article  172. Inspection of the syste m for accounting of goods and reporting  
 
1. Inspection of the system for accounting of goods shall be carried out in accordance with clause 3 of 
article 121 of the Cust oms Code of the customs union in relation to authorized economic op erators 
and persons operating in the area of the customs business.  
 
Inspection of the system for accounting of goods shall be also carried out in relation to goods placed 
under customs pro cedures of processing in the customs terri tory and processing for i nternal 
consumption.  
 
The procedure for conduct of the inspection of the system for accounting of goods shall be determined 
by the federal executive authority authorized in the area of the customs business upon agreement with 
the federal executive authorit y accomplishing func tions for development of the state policy and legal 
regulation of foreign economic activities.  
 
Inspection of the system for accounting of goods over the same period of time shall be taken only 
once. Results of inspection shall be fixed  in a certificate th e form whereof and the procedure for 
completion whereof are to be determined by the federal executive authority authorized in the area of 
the customs business.  
 
2. Perso ns exercising activities in the area of th e customs business, autho rized economic opera tors, 
persons using and (or) possessing foreign goods shall, at the request of the customs authority in 
accordance with clause 1 of article 121 of the Customs Code of th e customs union, submit reports on 
goods s tored, transported, sold,  processed and (or) used and executed customs operations.   G/VAL/N/1/RUS/1  
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The form of and procedure for submission of reports by the persons using and (or) possessing foreign 
goods shall be determined by the federal executive authority authorized  in the area of the custo ms 
business upon agr eement with the federal executive authority accomplishing functions for 
development of the state policy and legal regulation of foreign economic activities.  
 
Article  173. Formalization of results of customs insp ection  
 
1. Results of cus toms inspection shal l be formalized by:  
 
1) a certificate of cameral customs inspection – in case of conduct of a cameral customs 
inspection;  
2) a certificate of off -site customs inspection  – in case of conduct of and off -site cust oms 
inspection.  
 
2. The f orm of the certificate  of cameral customs inspection and the form of the certificate of off -site 
customs inspection (hereinafter referred to as the "certificates of customs inspection") are to be 
determined by the federal executive authority authorized in the area of the custom s business.  
 
3. The certificate of customs inspection shall be executed in 2 (Two) counterparts and shall be signed 
by officials of the customs authority conducting the  inspection.  
 
4. The certificate of custom s inspection shall conta in the following:  
 
data on the inspected person;  
data on officials of customs authorities conducting customs inspection (official, family name, 
first name, middle name);  
systemized descripti on of revealed facts (signs) of violation of the customs legislati on of the 
customs unio n and (or) legislation of the Russian Federation with reference to provisions of 
regulatory legal acts requirements whereof are violated or data on absence of any revea led 
facts (signs) of violations;  
data on t he amount of customs dut ies, taxes not paid wi thin the stipulated term as well as the 
amount of penalties and (or) interest accrued as of the date of preparation of the calculation, 
with attachment of the calculati on of such amounts, if as a result of cust oms inspection 
officials  of the customs author ity come to the conclusion on existence of facts of non -
payment or not full payment of customs payments;  
data on decisions taken within the framework of the customs ins pection;  
findings and suggestions on elimi nation of revealed viola tions or liquidation o f consequences 
thereof.  
 
5. The date of completion of the customs inspection shall be the date of execution of the certificate of 
customs inspection.  
 
The certificate o f customs inspection shall be approved by the head of the customs authority carrying 
out such customs authority.  
 
The first counterpart of the certificate of customs inspection shall be introduced into the materials of 
customs inspection, the second counte rpart shall be delivered to the inspected person or sent with a 
registered letter agains t acknowledgement of receipt not later than five days from the date of 
completion of the customs inspection.  
 
If following the results of customs inspection the customs  authority submits a request for payment o f 
customs payments to a person other than the inspected person, such person shall be provided with a G/VAL/N/1/RUS/1  
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  copy of the certificate (extract from the same) and calculation of the amounts of customs payments 
payable.  
 
Article 173 -1. The procedure for adoption of d ecisions following  
the r esults of customs insp ection 
 
1. Following the results of a customs inspection as a result whereof any violations of the customs 
legislation of the customs union and (or) legislation of the  Russian Federation were revealed, the 
decision shall be taken on a doption of measures in  connection with revealed violations.  
 
The above mentioned decisions shall be issued on the basis of conclusions contained in the certificate 
of customs inspection.  
 
2. The decision mentioned in clause 1 of t his article shall be issu ed by the head of the customs 
authority within a term not exceeding 20 (Twenty) business days from the date of execution of the 
certificate of customs inspections, in accordance with such p rocedure and according to such form as 
determined by the federal ex ecutive authority auth orized in the area of the customs business.  
 
 
Article  174. Appointment of off -site customs inspections  
 
1. An off -site customs inspection shall be carried out on the basis of the decision on off -site customs 
inspection to be signed by  the head of the custo ms authority.  
 
The form of the decision on off -site customs inspection shall be determined by the federal executive 
authority authorized in the area of the customs b usiness.  
 
Article  175. Term and procedure for suspension of off -site customs inspection  
 
1. An off-site customs inspection may be suspended in cases prescribed in clause 12 of article 132 of 
the Customs Code of the customs union.  
 
2. The term of suspensio n of the off -site customs inspection shall  not exceed three months.  
 
3. The procedure for s uspension of an off -site customs inspection shall be determined by the federal 
executive authority authorized in the area of the customs business.  
 
Article  176. Acce ss of officials of the customs authority t o the facility of the inspe cted 
person to conduct  an off-site customs inspection  
 
1. The inspected person is entitled to refuse to provide officials of the customs authorities with access 
to its facilities in case s mentioned in clause 3 of article 133 of the Customs Code of the cus toms 
union.  
 
If the i nspected person unreasonably refuses to provide officials of the customs authority designated 
for conduct of an off -site customs inspection with access to its facili ty, a certificate should be drawn 
up accor ding to the form determined  by the federal execut ive authority authorized in the area of the 
customs business. The certificate shall be executed in presence of two witnesses.  
 
2. The certificate mentioned in clause  1 of this article shall be signed by offi cials of the customs 
author ity conducting the off -site customs inspection, inspected person or its representative as well as 
witnesses. A copy of the certificate shall be served to the inspected person or its repre sentative.  
  G/VAL/N/1/RUS/1  
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  3. If the inspected person or its representative refuses to sign the certificat e, the official of the customs 
authority conducting the off -site customs inspection shall make the appropriate mark in the certificate.  
 
The inspected person may gi ve written explanation of the reasons for refusal to sign the certifi cate.  
 
Article  177. Inventory taking within the framework of off -site customs inspection  
 
Inventory taking of goods conducted by officials of customs authorities in accordance with sub -clause 
6 of clause 1 of article 134 of the  Customs Code of the custom s union shall be exerc ised in 
accordance with the procedure established for inventory taking by tax authorities in accordance with 
legislation of the Russian Federation on taxes and dutie s. 
 
Article  178. The procedure for arrest ment of confiscated goods,  
confiscation of goods and documents within the framework of off -site customs inspection  
 
1. Arrestment of goods and confiscation of goods shall be exercised for the purposes mentioned in  
sub-clause 11 of clause 1 of article 134 of the Customs Code of the cu stoms union.  
 
2. The grounds for arrestment of goods are the following:  
1)  detection of goods not bearing any special marks, identification signs or designations of 
goods otherwise if such marks, identification signs, designat ions of goods in accordance w ith 
legal acts of the  customs union or legislation of the Russian Federation shall be applied on the 
goods to be imported to the customs territory of the Russian Federation or goods bea ring 
marks or identification means having signs of falsification;  
2) absence in the commerci al documents of the inspected person of data confirming the fact 
of customs declaration and (or) release of the goods, if specification of such data in the 
commerci al documents is compulsory in accordance w ith legal acts of the customs  union or 
legislation  of the Russian Federation for circulation of goods in the territory of the Russian 
Federation as well as identification of any inaccuracy in such data or absence o f commercial 
documents where such data sha ll be provided if provision o f such documents is c ompulsory in 
accordance with legal acts of the customs union or the Russian Federation;  
3) detection of signs which may evidence that inspected goods may be conditi onally released 
and used with violation of  restrictions on use and (or)  disposal of such goo ds or with violation 
of the purposes corresponding to the conditions of granting of benefits for payment of import 
customs duties, taxes.  
4) identification of signs  which may evidence that conditions and (o r) procedure for granting 
of benefits for payment of customs duties, taxes may be violated in relation to the goods being 
inspected;  
5) detection of signs which may evidence that the goods being inspected are sued  with 
violation of conditions and requirem ents of the customs procedure . 
 
3. Arrestment of g oods consists in prohibition to dispose of and use the goods.  
 
The goods subject to arrestment shall be transferred for storage to their owner or another person 
having the powers in relation to such goods. Use of goods arrested may be authorized by the hea d of 
the customs authority conducing the off -site customs inspection or an official of the customs authority 
authorized by him on the basis of the application of th e person having the powers in relation to such 
goods. The form of the p ermit for use of the goods shall be determined by the federal executive 
authority authorized in the area of the customs business.  
 
Transfer of arrested goods to any other persons, alie nation or disposal thereof in any other wa y are not 
permitted.  
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  4.  In case of identificatio n of any signs that the inspected goods are prohibited for import to the 
customs territory of the customs union or circulation in the territory of the Russian Feder ation and if 
there are sufficient grounds to believe that arrestment of  the goods is not a s ufficient measures to 
ensure safety thereof, customs authorities shall confiscate the goods.   
 
Confiscated goods shall be placed at warehouses for temporary storage  in accordance with article 198 
of this Fe deral Law or in other places to be determined by c ustoms authorities in accordance with the 
procedure established by the federal executive authority authorized in the area of the customs business 
upon agreement wit h the federal executive authority accompli shing functions for developme nt of the 
state polic y and legal regulation of foreign economic activities.  
 
5. In cases when for conduct of the customs inspection copies of the documents of the inspected 
person are n ot sufficient and customs authorities have  sufficient grounds to believ e that original 
docum ents may be destructed, concealed, corrected or replaced, the official of the customs authority is 
entitled to withdraw original documents. In case of withdrawal of  original documents a certificate of 
withd rawal of original documents s hall be prepared acco rding to the form and in accordance with the 
procedure determined by the federal executive authority authorized in the area of the customs 
business. The certificate  shall be executed in two counterparts. Th e second counterpart of the 
certificate of origina l documents accompanied by copies of withdrawn documents shall be served to 
the person from whom such documents are withdrawn. The number and date of the certificat e of 
withdrawal of the document shall be s pecified on the copy of the d ocument and the signa ture of the 
official of the customs authority conducting such withdrawal shall be set.  
 
6. Confiscation of goods, documents and arrestment of goods shall take plac e on the basis of a 
reasoned resolution of  the official of the customs authority conducting the off-site customs inspection 
in the presence of the inspected person with whom the goods (documents) were detected or its 
representative as well as in the presen ce of at least two witnesses.  
 
The form of  the resolution on confiscati on of goods, document s, arrestment of goods shall be 
determined by the federal executive authority authorized in the area of the customs business.  
 
7. All the withdrawn documents and co nfiscated goods or arrested goods shall be  presented to 
witnesses and o ther persons involved  in confiscation of goods, withdrawal of documents or arrestment 
of goods, and if necessary shall be packed, sealed or stamped.  
 
Withdrawn documents shall be number ed, filed and sealed or signed by the insp ected person (its 
representat ive). If the inspecte d person (its representative) seals or signs the withdrawn documents, a 
special mark shall be made in the certificate of withdrawal of documents to that effect.  
 
8. A certificate shall be executed on confis cation of goods, withdrawal o f documents, arrestme nt of 
goods according to the form determined by the federal executive authority authorized in the area of 
the customs business. The certificate or inventory lists a ttached thereto shall contain detailed 
description of the confiscated g oods, withdrawn docum ents or arrested goods with indication of their 
name, quantity and individual signs. The above mentioned certificate shall be signed by the official of 
the customs authority that conducted confiscation or a rrestment, the person with wh om the 
confiscated go ods, withdrawn documents or arrested goods were detected or by its representative, as 
well as by witnesses. A copy of the certificate shall be served to the person with whom the goods, 
documents were detect ed or to its representative.  
 
9. Return of confisc ated goods, documents and removal of arrestment shall take place not later than 
the day of termination of the off -site customs inspection other than in cases when t he goods shall be 
retained in accordance w ith article 184 of this Feder al Law or when the go ods (documents) are to be 
confiscated or arrested in accordance with legislation of the Russian Federation on administrative  G/VAL/N/1/RUS/1  
 Page 131 
 
 
  violations or legislation of the Russia n Federation on criminal procedure. Return  of confiscated goods, 
docume nts and removal of ar restment shall be based on the resolution of the official of the customs 
authority conducting the off -site customs inspection. The resolution on return of confiscat ed goods, 
documents, removal of arrestment  shall be executed in two cou nterparts according t o the form to be 
determined by the federal executive authority authorized in the area of the customs business. The 
second counterpart of this resolution shall be se rved to the person with whom the goods, do cuments 
were detected or its representative.  
 
Confiscated goods are to be returned to the person from whom they were confiscated. At return of 
confiscated goods a certificate shall be executed in three counterpart s according to the form 
determined by the federal executive authority a uthorized in the area  of the customs business. The 
certificate shall be signed by the official of the customs authority, the person to whom the confiscated 
goods are being returned or i ts representative as well as the person wh o stored the confiscated good s 
or its representati ve. The second counterpart of this certificate shall be served to the person to whom 
the confiscated goods are being returned or its representative, the third count erpart – to the person 
who stored the conf iscated goods or its represen tative.  
 
Withdrawn do cuments are to be returned to the inspected person or its representative. At return of 
withdrawn documents a certificate shall be executed in two counterparts accor ding to the form 
determined by the federal  executive authority authoriz ed in the area of the  customs business. The 
certificate shall be signed by the official of the customs authority and inspected person or its 
representative. The second counterpart of th is certificate shall be served to the insp ected person or its 
represent ative.  
 
10. Confiscat ed goods shall be stored at the expense of the person from whom the goods were 
confiscated. If it is not identified in the course of the customs inspection that leg islation on the 
customs in the Russian Fed eration was violated in relat ion to such goods, co sts associated with such 
storage are to be related to the federal budget. The procedure for repayment of such funds from the 
federal budget shall be determined by t he Government of the Russian Federation.  
 
11. Data on all facts of arre stment of goods, conf iscation of goods and documents shall be specified in 
the certificate reflecting the results of the off -site customs inspection (article 173 of this Federal Law).  
 
12. In cases when confiscated goods or arr ested goods are retained in a ccordance with articl e 184 of 
this Federal Law or if goods or documents are confiscated or goods are arrested in accordance with 
legislation of the Russian Federation on administrative violations or laws of the Russian Federati on on 
criminal procedure, the  goods (documents) wi ll not be returned, arrestment or confiscation of goods 
(documents) effected in accordance with this article shall be deemed removed and the certificate of 
off-site customs inspection shall specify the numb er of the document serving th e basis for retention , 
confiscation or arrestment of the goods (documents).   
 
13.  Confiscated goods not called within two months from the date of completion of the off -site 
customs in spection shall be converted into the feder al property on the basis of t he resolution of the 
court (arbitration court) in accordance with section 21 of this Federal Law.  
 
Article  179. Rights of officials of customs authorities within  
the framework of custom s inspection  
 
Within the framework of cus toms inspection officials of c ustoms authorities sh all have the rights 
prescribed in article 134 of the Customs Code of the customs union and are entitled:  
 
1) to require from the inspected person pretending to obta in the status of an authorized 
economic op erator and to receive from it  data from the system for accounting of goods in G/VAL/N/1/RUS/1  
Page 132 
 
 
  electronic form as well as extracts from it on paper signed by the head of the inspected 
person, chief accountant and certified by the s eal of the inspected person;  
2) to get acc ess within the framework of o ff-site customs inspec tion within the limits of their 
competence of data bases and data banks of automated information systems of the inspected 
person taking into account requirements o f legislation of the Russian Federation on  protection 
of information;  
3) to verify within the  framework of the off -site customs inspection identification documents 
and (or) documents confirming the powers of representatives of the person to be inspected;  
4) to exercise other powers prescribed by t his Federal Law and other fed eral laws.  
 
Article  180. Obligations of the person to be inspected within  
the framework of customs inspection  
 
The inspected person within the framework of customs inspection shall ac complish the obligations 
stipulated in art icle 135 of the Customs Code of  the customs union an d:  
1) in the absence of documents (information) and (or) occurrence of other circumstances 
preventing from submission thereof within the established terms – to submit the written 
explanation of non -fulfillment of the request until exp iration of the term f or submission of 
documents (information);  
2) to provide officials of customs authorities conducting an off -site customs inspection with 
access to documents (info rmation) required for execution of such of f-site customs inspection 
as we ll as access to data bases and data banks of automated information systems of the person 
to be inspected with the possibility to review and choose necessary information and receipt of  
necessary documents (information) on pape r and electronic media;  
3) to provide samples and sp ecimen of goods at such quantity as necessary for investigation 
thereof if officials of customs authorities took the decision within the framework of the off -
site customs inspection on appointment customs  expertise;  
4) to provide offic ials of customs autho rities conducting the off -site customs inspection with 
explanations on issues arising within the framework of customs inspection relating to 
directions of inspect ion; 
5) to fulfill legal requirements of o fficials of customs authorities  conducting the off -site 
customs inspection;  
6) to fulfill other obligations prescribed by this Federal Law and other federal laws.  
 
Section 21. Grounds and procedure for disposal of goods converted into  
federal property and retained goods not being subjec ts of administrative  
violations or criminal crimes. Retention of goods  
 
Article  181. Turning of goods into federal property  
 
Goods shall be converted into federal property:  
1) on the basis of a court act in case of applica tion of confiscation under a case on 
administrative off ence or criminal offence – since the date of introduction of the court act into 
force;  
2) on the basis of a court act at the application (claim) of a customs a uthority or another 
authorized body on rec ognition of property as derelict o r conversion of confi scated goods into 
federal property – since the date of introduction of the court act into force;  
3) on the basis of placement of goods under the customs proced ure of refusal in favor of the 
state – since the day of transfer to customs authorities of goods under a certificate of delivery 
and acceptance.   G/VAL/N/1/RUS/1  
 Page 133 
 
 
  Article  182. Disposal of goods converted into federal property  
 
1. Disposal of goods converted into federal p roperty on the basis of a court act shall be effected by 
means of sale, destr uction or utilization  thereof in accordance with the procedure established by 
legislation of the Russian Federation.  
 
2. Goods converted into federal property on the basis of plac ement of such goods under the customs 
procedure of refusal in favor of state are to be transferred  to the authority (organization) authorities by 
the Government of the Russian Federation for disposal of goods converted into federal property other 
than good s for which a special procedure of disposa l is established by legislation of the Russian 
Federatio n. 
 
3. Consumer goods the lists whereof is to be determined by the Government of the Russian Federation 
are to be destructed in accordance with the procedure e stablished by the Government of the Russia n 
Federation.  
 
4. Transfer of good s converted into feder al property prescribed by clause 2 of this article shall be 
effected in accordance with the procedure determined by the Government of the Russian Federation.   
 
Article  183. The right of the federal e xecutive authority authorized  
in the area of the customs  business for gratuitous transfer  
of goods converted into federal property  
 
1. The federal executive authority authorized in the area of the customs business  is entitled to 
gratuitously transfer the following articles turned into fede ral property: medicame nts, sanitary, 
hygiene objects, dressing, medical purpose articles; foods as well as clothes, shoes and other articles 
of daily necessity to establishments o perating in the area of social security, h ealth care, children's 
establishmen ts, social security bo dies; subjects of history, objects of science and pieces of art without 
any cultural value – to museums; works of literature without any cultural value – to libraries; subjects 
of flora and fauna – to zoological parks, natural reserve s, museums; pieces of cult –  religious 
organizations.  
 
2. Gratuitous transfer of goods converted into federal property for commercial operations is not 
permitted.  
 
3. The procedu re for gratuitous transfer of goods in acc ordance with clause 1 of this artic le shall be 
determined  by the Government of the Russian Federation.  
 
Article  184. Retention of goods being subjects of administrative offences or criminal 
offences and documents o n these goods  
 
1. Customs authorities sha ll detain goods not being subjects of administrative or c riminal 
offences on the basis of the grounds specified in clause 1 of article 145 of the Customs Code of the 
customs union.  
 
2. In case of detention of goods  and documents thereon, minutes shall be d rawn up according to 
the form to be  determined by the Cus toms Union Commission and copies of such minutes are to be 
served to the carrier, owner of the warehouse for temporary storage or another person holding the 
detained goods as well as to the consignee  or consignor of the goods is such persons are identified  by 
customs authorities.  
 
3. Detained goods and documents thereon shall be confiscated by customs authorities not later 
than the day following the day of exp iration of the term of temporary storage o r other terms G/VAL/N/1/RUS/1  
Page 134 
 
 
  established by the Cu stoms Code of the cust oms union for export of goods outside the customs 
territory of the customs union, customs declaring thereof or execution of other actions prescribed by 
articles 152, 170, 185, 192, 208, 231, 234, 305  and 354 of the Customs Code of the  customs union on 
the basis of the minutes on detention prescribed in clause 2 of this article.  
 
4. Detained goods shall be placed at warehouses for temporary storage in accordanc e with 
article 198 of this Federal Law or at other places to be determined by  customs authorities i n 
accordance with the procedure established by the federal executive authority authorized in the area of 
the customs business upon agreement with the federal  executive authority accomplishing functio ns for 
development of the state pol icy and legal regulati on of foreign economic activities.  
 
5. Detained goods and related documents are to be returned in cases indicated in article 147 of 
the Customs Code of the c ustoms union. At return of confiscated goo ds a certificate shall be executed 
in three counterparts according to the form determined by the federal executive authority authorized 
in the area of the customs business. The certificate shall be signed by offici als of the customs 
authority returning the  goods, the person to whom the deta ined goods are being r eturned or its 
representative as well as the person who stored the detained goods or its representative. The second 
counterpart of the certificate shall be s erved to the person to whom the detained g oods are being 
returned or its repr esentative, the third counterpart – to the person who stored the detained goods or its 
representative.  
 
6. The confiscated documents are to be returned to whom the detained goods are being returned 
or its representative. At return of detained documents a c ertificate shall be ex ecuted in two 
counterparts according to the form determined by the federal executive authority authorized in the 
area of the customs business. The certificat e shall be signed by officials of the cust oms authority 
returning the documen ts and the person to w hom the same are being returned or its representative. 
The second counterpart of the certificate shall be served to the person to whom the documents are 
being returned or its representative.  
 
7. Expe nses associated with storage of det ained goods shall be r eimbursed by the persons to 
whom the goods are being returned.  
 
8. In accordance with article 146 of the Customs Code of the customs union, customs authoriti es 
shall store the goods within one month from the date of detention thereof except for perishable goods 
with the period of storage 24 hours from the time of detention, and goods prohibited for import to the 
customs territory of the customs union or export  outside this territory with the period of  storage three 
days from the time o f detention.  
 
9. Upon expiration of the terms prescribed in clause 7 of this article, uncalled detained goods are 
to be sold, destructed or utilized pursuant to article 185 of thi s Federal Law.  
 
Article 185. Disposal of g oods converted into federal propert y 
 
1. Disposal of deta ined goods confiscated by customs authorities in accordance with article 164 
of this Federal Law shall be in form of sale, destruction or utilization by a b ody (organization) 
authorized by the Gover nment of the Russian Federation to d ispose of goods and in  accordance with 
the procedure determined by the Government of the Russian Federation.  
 
2. The customs authority that detained or confiscated goods shall, n ot later than the day of 
expiration of the  term of storage of detained or conf iscated goods, notify the body (organization) 
authorized by the Government of the Russian Federation to dispose of goods on expiration of the 
terms of storage thereof, on locatio n of the goods, their quantity and other c haracteristics which 
should be known  by the authorized bod y to arrange for acceptance of export of goods and if detained  G/VAL/N/1/RUS/1  
 Page 135 
 
 
  goods are perishable goods, on this fact as well. The customs authority shall also notify the  declarant 
of the goods or its owner or an other legal possessor if such person s are identified, or t he person from 
whom the goods were confiscated, on expiration of the terms of storage of detained or confiscated 
goods.  
 
3. The customs authority shall calc ulate the amounts of customs payments whic h would be 
payable if the goods were  released for internal  consumption in the territory of the Russian Federation.  
 
4. Consumer goods according to the list determined by the Government of the Russian 
Federation as well as goods expenses associated with sto rage and sale whereof exceed their v alue, are 
to be destru cted in accordance with the procedure determined by the Government of the Russian 
Federation.  
 
Article  186. Disposal of amounts received from sale of goods  
  
1. Monetary funds received from sake of  goods converted into federal propert y shall be transferred  to 
the federal budget.  
 
2. Monetary funds received from sale of detained or confiscated goods shall be distributed in 
accordance with article 149 of the C ustoms Code of the customs union.  
 
3. The balance of funds received from sale of detained goods calc ulated taking into account 
withholdings prescribed by article 149 of the Customs Code of the customs union shall be returned by 
the customs authority to th e declarant and if the goods were not decl ared – to the owner or any other 
legal possessor of the goo ds if the customs authority has any information on them. The balance of 
funds from sale of confiscated goods shall be repaid to the person from whom such g oods were 
confiscated.  
 
4. The customs aut hority that detained or confiscated t he goods shall, not la ter than three business 
days following the day of credit of funds to the account of the Federal Treasury,  notify with a 
registered letter with acknowledgem ent of receipt the persons named in clause  3 of this article on the 
possibility  to receive the balanc e of funds from sale of detained goods. If the customs authority is able 
to notify the persons using more fast means of communication including electronic transmission of 
information, the customs a uthority shall notify the person usin g such methods simulta neously with 
sending of a registered letter.  
 
5. The form of the notice on availability of amounts to be repaid received from sale of detained or 
confisca ted goods shall be established by the fede ral executive authority authorized in  the area of the 
custo ms business.  
 
6. A ground for repayment of the balance of funds from sale of detained goods shall be the application 
of the person mentioned in clause 3 of  this article to the customs authority tha t detained or confiscated 
the goods, within three months fr om the day following the day of credit thereof to the account of the 
Federal Treasury with the application for payment of sums.  
 
7. The general term of co nsideration by the customs authority of th e application for payment of sums 
and repayment of the bala nce of funds from sale of detained goods shall not exceed ten business days 
from the date of registration by the customs authority of the application for p ayment of sums.  
 
8. The balance of funds from sale of detained or confiscated goods shall be repaid in the currency of 
the Russian Federation to the account specified in the application of the owner of the goods for 
payment of sums.  
 G/VAL/N/1/RUS/1  
Page 136 
 
 
  9. If no application for payment of sums is received by the cus toms authority that detained or 
confi scated the goods withi n the term stipulated in clause 6 of this article, uncalled sums received 
from sale of detained or confiscated goods shall be accounted for within other ta x incomes of the 
federal budget and will n ot be repaid.  
 
Article  187. Particula rities of disposal of certain types of goods  
 
Precious metals, precious stones and articles made from the same, cultural values, goods subject to 
marking, securities, currency values, other goods withdrawn from circula tion or circulation whereof in 
the ter ritory of the Russian Federation is restricted may be disposed in accordance with federal laws 
and other regulatory legal acts of the Russian Federation.  
 
PART IV. IMPORT OF GO ODS TO THE RUSSIAN FEDERATION AND EXPORT 
THEREOF FROM THE TERRITORY OF THE RUSSI AN FEDERATION  
 
Sectio n 22. General Provisions on Import of Goods to the Russian Federation and 
Export of Goods from the Russian Federation  
 
Article 188. Places of import of g oods to the Russian Federation  
 
1. Import  of goods to the Russian Federation dir ectly from the territo ry of the states not being 
members of the customs union shall be at places of arrival (article 156 of the Customs Code of the 
Russian Federation) which a re checkpoints on the state border of the Russian Federation, during 
working hour s of customs authoriti es.  
 
The Government of the Russian Federation is entitled to determine checkpoints on the state border of 
the Russian Federation for arrival of certain categories of goods to the Russian Federat ion and to 
establish in accordance with  legislation of the Ru ssian Federation on the state border of the Russian 
Federation cases of and procedure when goods may arrive to the Russian Federation in other places 
not being places of arrival in accordance wit h the Customs Code of the customs union . 
 
2. Import of goods to the Russian Federation from states not being members of the customs 
union through territories of states – members of the customs union placed, upon ar rival to the customs 
territory of the cust oms union under the customs procedure o f transit may be exerc ised at any places 
along the way of the carrier to the place of delivery of goods determined by the customs authority of 
departure other than in case of establishment of the route for transportat ion of goods pursuant to 
article 217 of  the Customs Code of t he customs union as a measure to ensure observance of cosmos 
transit.  
 
3. Import of goods to the Russian Federation from the territory of states – member s of the 
customs union in case not specifi ed in clause 2 of this article may take  place at any places.  
 
4. Provisions under clauses 2 and 3 of this article shall not release the carrier from observance of 
the restrictions stipulated in legislation of the R ussian Federation for the purpose to ensur e traffic 
safety, safety of cargo trans portation which are su bject to special rules for transportation thereof and 
other purposes not associated with legislation on the customs business in the Russian Federation.  
 
Article 189. Obligations of the carrier at  import of goods to the Russian Federat ion from 
the territory  of a state not being a member of the customs union  
 
1. In case of import of goods to the Russian Federation from the territory of a state not being a 
member of the customs union, the carrier is  obliged:   G/VAL/N/1/RUS/1  
 Page 137 
 
 
  to deliver the goods to the p lace of arrival or any  other place determined in accordance with 
clause 1 of article 188 of this Federal Law;  
to deliver the goods to the customs authority;  
to provide the cus toms authority with documents and data the  list whereof is presented in 
article 1 59 of the Customs Code  of the customs union;  
to provide certificates, permits, licenses or other documents confirming observance of the 
established prohibitions and restrictio ns if such documents are to be submitted t o the customs 
authority at the place of  arrival in accordance  with legislation of the customs union or 
legislation of the Russian Federation;  
to execute customs operations associated with placement of goods under t emporary storage or 
customs declaring ther eof in accordance with the customs proc edure pursuant to legi slation 
on the customs business in the Russian Federation.  
 
Actions mentioned in the fifth and sixth paragraphs of this clause may be taken by any interes ted 
person.  
 
2. In case of an accident, fo rce-majeure event or other circumstan ces interrupting deliver y of the 
goods to the place of arrival, the carrier shall take measures prescribed in article 157 of the Customs 
Code of the customs union.  
 
3. Documents  and data may be submitted to the customs authority in the place of arrival by any 
other person acting on behalf of the carrier.  
 
4. If the customs authority at the place of arrival is provided with standard shipping (transport) 
documents the form and con tent whereof are established by internatio nal agreements in the area of 
transpo rt to which the Russian Federation is a party, translation of such documents into Russian is not 
required if the documents are executed in English or another foreign language re cognized as an 
international standard of e xecution of shipping (transport) docu ments.  
 
Article 190. Exp ort of goods from the Russian Federation  
 
1. Other than in cases prescribed in clause 3 of this article, export of goods from the Russian 
Federation out side the customs territory of the customs union shall take place at places of de parture 
(article 162 of the Customs Code of the Russian Federation) which are checkpoints on the state border 
of the Russian Federation, during working hours of customs authori ties.  
 
The Government of the Russian Fede ration is entitled to determine checkp oints on the state borde r of 
the Russian Federation for certain categories of goods and to establish in accordance with legislation 
of the Russian Federation on the state borde r of the Russian Federation cases of and p rocedure when 
goods may depart from th e Russian Federation in other places not being places of departure in 
accordance with the Customs Code of the customs union.  
 
2. At departure of goods from the Russian Federati on the carrier is obliged to provide the 
customs authority with documents and da ta specified in articles  159 and 163 of the Customs Code of 
the customs union. Such documents and data may be provided by any other person acting on behalf of 
the carrier.  
 
3. In cases when goods depart outside the cus toms territory of the customs union fr om the 
territory of othe r states – members of the customs union, goods may be transported from the Russian 
Federation to the territory of a state – member of the customs union at any places unless otherwise 
stipulated by the Government of the Russian Feder ation.  
 G/VAL/N/1/RUS/1  
Page 138 
 
 
  4. In cases ment ioned in clauses 1 and 3 of this article goods may be exported from the Russian 
Federation after customs declaring thereof and execution of other operat ions required to place the 
goods under a c ustoms procedure and release of the go ods except for export of  electrical energy 
through power transmission lines according to article 307 of this Federal Law.  
 
5. Goods having the status of goods of the customs un ion in accordance with the Customs Code 
of the customs union may be exported fro m the Russian Federation  to the states – members of the 
customs union without any restrictions prescribed by the legislation on the customs business in the 
Russian Federation u nless otherwise is stipulated in internati onal treaties and legislation of the 
Russian Federation.  
 
Prov isions of this clause shall not release the persons exporting goods from the Russian Federation 
from observance of legislation in the area of export con trol, currency legislation and other 
requi rements of legislation of the Russian Federation.  
 
Article 191 . Actions to be taken by customs authorities within the  
framework of use of preliminary information  
 
1. Preliminary information to be provided to custo ms authorities according to article 42 of the 
Customs Code of the customs union s hall be used for study, analysis thereof and conduct of 
inspection activities before delivery of the goods to customs authorities for the purpose to choose 
objects of control and release of the goods or adoption of ot her compulsory decision in relation to the 
goods not subject to  control in accordance with the risk management system within shorter terms than 
prescribed by legislation on the customs business in the Russian Feder ation.  
 
2. The procedure of actions to be  taken by officials of customs authorit ies for use of prelimina ry 
information shall be established by the federal executive authority authorized in the area of the 
customs business unless otherwise is established b y legal acts of the customs union.  
 
Sectio n 23. Temporary Storage of Goods  
 
Artic le 192. General Provisio ns on Temporary Storage of Goods  
 
The content of temporary storage of goods, rights and obligations of the persons having powers in 
relation to goods a nd their representatives, terms of tempora ry storage are established respectively  in 
articles 167, 170 an d 171 of the Customs Code of the customs union.  
 
Article 193. Places for temporary storage of goods  
 
1. Pursuant to article 168 of the Customs Code of the customs union places for temporary sto rage are 
warehouses for temporary stora ge and other places list ed below: 
1) warehouse of a customs authority;  
2) warehouse of the consignee of goods in cases mentioned in article 196 of this Federal Law;  
3) premis e, open platform and other territory of an  authorized economic operator (sub -clause 
1 of clause 1 of arti cle 86 of this Federal Law);  
4) separate premises at the places of postal exchange (clause 2 of article 311 of this Federal 
Law);  
5) the place for stor age of not received or uncalled baggage tr ansported within the framework 
of the c ontract for aviation or railway transportation of a passenger;  
6) the place of unloading and transshipment of goods within the area of a sea (river) port;  
7) railway lines or container platforms located within the imm ediate proximity of railway 
lines, loca tion whereof is agreed w ith customs authorities;   G/VAL/N/1/RUS/1  
 Page 139 
 
 
  8) places determined by other federal laws or acts of the Government of the Russian 
Federation.                                        
 
2. The place for temporary stora ge of goods represents a permanent or t emporary customs control  area 
created in accordance with article 160 of this Federal Law.  
 
3. Temporary storage of goods at other places for temporary storage of goods in case s prescribed by 
sub-clauses 2, 5 -7 of clau se 1 of this article shall be effected upon written permit of a  customs 
authority to be issued on the basis of the application from an interested person.  
 
The permit for temporary storage of goods at other places m ay be single -time (for temporary storage 
of a certain lot of goods) or general (u se of the created custom s control area for periodical temporary 
storage of goods during a certain period of time).  
 
Conditions and procedure for issue of a permit for temporar y storage at other places including 
reques ts for provision of a security of payme nt of customs duties, ta xes are to be determined by the 
federal executive authority authorized in the area of the customs business upon agreement with the 
federal executive au thority accomplishing functions for develo pment of the state policy and legal 
regulation of foreign econo mic activities.                                                           
 
The person who obtained a permit for temporary storage of goods at other pla ces for temporary 
storage of goods shall b ear the obligations prescribed in claus e 3 of article 196 for t he consignee of 
goods if temporary storage takes place at the warehouse of the consignee.  
 
4. The customs authority shall refuse to issue a permit for  temporary storage of goods at other 
place s for temporary storage if such person was brought twice or mor e times within 1 (One) year prior 
to the date of application to the customs authority to administrative liability for offences in the area of 
the custo ms business prescribed by part 1 of articl e 16.9, articles 16.13, 16.14 and parts  2 and 3 of 
article 16.2 3 of the Code of the Russian Federation on administrative offences other than goods to be 
imported by railway transport if temporary storage thereof is  to be exercised by the carrier at railway s. 
 
Article 194. Customs operations wit h placement of goods for  temporary storage  
 
1. At placement of goods to warehouses for temporary storage the persons possessing powers 
for goods or their representatives shal l provide the customs authority with the d ocuments determined 
in clause 1 of arti cle 169 of the Customs C ode of the customs union.  
 
2 The procedure for provision of documents for placement of goods under temporary storage 
and registration thereof shall be determined by the federal executive author ity authorized in the area 
of the custo ms business upon agreeme nt with the federal executive authority accomplishing functions 
for development of the state policy and legal regulation of foreign economic activities . 
 
Article 195. Types of warehouses for te mporary storage  
 
1. Warehouses for temp orary storage may be ope n-type or closed -type warehouses.  
 
2. Warehouses for temporary storage are open -type warehouses if they are available for use by 
other persons.  
 
3. Ware houses for temporary storage are close -type warehouses if they are designed for storage 
of goods of the w arehouse owner.  G/VAL/N/1/RUS/1  
Page 140 
 
 
  Article  196 . Temporary storage at the warehouse of the consignee  
 
1. Temporary storage at the warehouse of the consignee of the goo ds is possible in the following 
cases:  
in case of necessity of temporary storage of goods requiring specia l conditions of storage if 
there is no warehouse for temporary storage designed for such goods within the reasonable 
distance from the place of receip t of the goods;  
if the consignee of the g oods are state authorities or instituti ons.  
 
2. For issue of a permit for temporary storage at the warehouse of the consignee of goods the customs 
authority is entitled to require security of payment of customs pa yments other than in cases when the 
consig nee of the goods are state authorities or institutions.  
 
3. Good s belonging to third parties may not be stored at the warehouse of the consignee.  
 
4. The consignee is obliged to ensure security of goods, non -admiss ion of execution of any operations 
with th e goods without permit of customs autho rities.  
 
Customs authori ties are entitled, in order to prevent replacement of goods or execution of other not 
permitted operations with the same, to apply seals and stamps on  package of the goods or the premise 
where  they will be stored . 
 
5. The consignee  is obliged to provide cu stoms authorities with reports on goods under 
temporary storage in accordance with clause 2 of article 172 of this Federal Law.  
 
In case of loss of go ods, transfer thereof to third parties wit hout permit of customs authorities, the  
consignee of the goods i s obliged to pay customs duties, taxes in accordance with article 172 of the 
Customs Code of the customs union.  
 
Article 197. Storage of goods at ware houses for temporary storage  
belonging to customs authorities  
 
1. Warehouses of c ustoms authorities for te mporary storage represent open -type warehouses and 
shall meet requirements prescribed by clauses 1 and 2 of article 71 of this Federal Law.  
 
2. At st orage of goods at warehouses of customs au thorities for temporary storage interrel ations 
of customs authori ties with the persons placing goods at such warehouses shall be exercised in 
accordance with this Federal Law and the Civil Code of the Russian Feder ation. The contract to be 
concluded by the  customs authority with the person placi ng goods at the warehouse  for temporary 
storage shall be governed by requirements of civil legislation of the Russian Federation established 
for the public contract. Refusal of the customs authority to conclude the c ontract is not permissible if 
there is t he possibility to store t he goods. 
 
Acceptance of goods by the customs authority for storage shall be certified by issue to the 
person who placed the goods at the warehouse f or temporary storage of a receipt accordin g to the 
form determined by the federal executive authority autho rized in the area of the customs business.  
 
3. Rights, obligations and liability of customs authority in connection with storage of goods by such 
authorities arise from the essence of the obl igations in accordance with general prov isions on storage 
prescri bed by civil legislation of the Russian Federation taking into account provisions established by 
this Federal Law.  
  G/VAL/N/1/RUS/1  
 Page 141 
 
 
  4. Customs fees shall be charged for storage of goods at the warehouse for temporary storage in 
accordance with sec tion 14 of this Federal L aw. 
 
Article 198. Placement of goods for temporary storage by customs authorities  
 
1. Goods may be placed at warehouses for temporary storage by cus toms authorities in cases 
prescribed by ar ticles 164, 178 and 184 of this Federal Law.  
 
2. At placement of goods at a warehouse for temporary storage a contract shall be concluded 
with the owner of such warehouse in accordance with the procedure determined  by the Government of 
the Russian Federati on. 
 
3. The consideration for storage an d reimbursement of losses  to the owner of the warehouse for 
temporary storage shall be paid at the expense of the persons specified in articles 164, 178 and 184 of 
this Feder al Law.  
 
4. If expenses associated with st orage are reimbursed from amounts receiv ed from sale of goods 
or on account of funds from the federal budget, expenses shall be reimbursed on the basis of rates 
(tariffs) of the owner of the warehouse for temporary  storage applicable during the period of s torage, 
as declared in a public offer or  used at conclusion of co ntracts for storage of goods requiring similar 
conditions of storage and if there is no documented confirmation of such rates (tariffs) – within the 
limits of documented costs borne by the ow ner of the warehouse for temporary stora ge at storage of 
the good s. The procedure for reimbursement of expenses to the owner of warehouses for temporary 
storage shall be established by the Government of the Russian  Federation.  
 
5. If the person whose goods  were placed at the warehouse for tempor ary storage by customs 
authorities, reimbursed expenses for storage thereof in the course of release of the goods from the 
warehouse, and in accordance with article 178 of th is Federal Law expenses for storage shall be 
reimbursed on account of funds from t he federal budget, custom s authorities shall compensate losses 
to such person in accordance with the procedure determined by the Government of the Russian 
Federation within t he limits of amounts to be determined in a ccordance with clause 3 of this article.  
Refusal of customs autho rities to reimburse losses or non -full repayment thereof may be appealed 
judicially.  
 
PART V. CUSTOMS OPERATIONS ASSOCIATED WITH PLACEMENT OF 
GOODS U NDER A CUSTOMS PROCEDURE  
 
Section 24. Cus toms Declaring  
 
Article 199. Goods subje ct to customs declaring i n accordance with  
customs legislation of the customs union  
 
Goods to be imported to the Russian Federation from the territory of states not being th e 
members of the customs union, including those transported through the territories  of the states – 
members of the customs union in accordance with the customs procedure of customs transit as well as 
goods to be exported from the Russian Federation outside  the customs territory of the customs unio n 
are subject to customs declaring in acc ordance with section 27 o f the Customs Code of the customs 
union and provisions of this section at placement thereof under a customs procedure and change of the 
customs proc edure.  
 
Article 200. Declaration for goods  
 
1. The declaration for goods shall be s ubmitted in the written a nd (or) electronic form.  G/VAL/N/1/RUS/1  
Page 142 
 
 
   
2. Data to be specified in the declaration for goods are set by article 181 of the Customs Code of 
the customs union.  
 
3. The procedure for completion of the decla ration for goods is to be established by the 
resolution of the Cus toms Union Commission. In cases provided for in the resolution of the Customs 
Union Commission, data to be specified in the declaration for goods, d epending on the customs 
procedure, categor ies of the goods, persons transporting su ch goods, type of transpo rt may be reduced 
by the federal executive authority authorized in the area of the customs business.  
 
4. Transport (shipping), commercial and (or) o ther documents may be used as the declarat ion for 
goods if they contain data requir ed for release of the goo ds placed under customs procedures of 
release for internal consumption or export, in case of declaring of goods the total customs value 
whereof does  not exceed the amount equivalent to 1,000  Euro in accordance with the procedure 
determined by the Customs U nion Commission, except for:  
- goods subject toe excises;  
- goods subject to licensing and (or) quotation;  
- goods which are to be released from pay ment of customs duties, taxes in accordanc e with 
legislation of the Russian Federat ion except for cases of g ranting of tariff preferences as well as goods 
to be imported at the address of diplomatic or equivalent representative offices of foreign states or  to 
be imported at the address of governme nts of the Russian Federation abroad;  
- currency, securities, prec ious metals and precious stones.  
 
5. Submission of the declaration for goods shall be followed by submission of an electronic copy 
thereof. In cases  prescribed by the resolution of the Custo ms Union Commission the federal executive  
authority authorized in the area of the customs business establishes that submission of a customs 
declaration in writing shall be followed by submission of an electronic co py thereof.  
 
6. The procedure for submissi on of the declaration for goods, registra tion thereof by the custo ms 
authority, amendment of data declared therein and withdrawal of the submitted declaration for the 
goods are stipulated by the Customs Code of the  customs union (article 190 -192).  
 
Article  201. Place of declaring of goods  
 
1. The customs declaration the goods may be submitted to any customs authority eligible to 
accept customs declaration.  
 
2. The federal executive authority authorized in the area of the customs business upon 
agreement wit h the federal executive authority accompli shing functions for devel opment of the state 
policy and legal regulation of foreign economic activities, is entitled to designate certain customs 
authorities for declaring of certain types of goods only in case of creation, in accordance with clause 2 
of article 10 of this Federal  Law, of specialized customs authorities for execution of customs 
operations in relation to certain categories of goods due to the necessity that o fficials of customs 
authorities shall have  special knowledge on such goods as cultur al valuables, articles fr om precious 
metals and precious stones, arms, military equipment and ammunitions, radioactive and divisible 
materials and other specific goods, or due to the necessity to create conditions for accelerated release 
of such goods as e xpress cargoes, exhibitio n samples, goods to be imported to a special economic area 
and to be exported from a special economic area, other goods.  
 
3. In case of submission  of a declaration for goods to a customs a uthority other than that 
specified in clau se 2 of this article, the  customs authority will refuse to accept such declaration 
pursuant to clause 4 of article 190 of the Customs Code of the customs union.  
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  Article 20 2. Fixation of submission of the customs d eclaration  
 
1. The customs authority is ob liged to fix the date and  time of submission of the declaration for 
goods in accordance with the procedure determined by the federal executive authority authorized in 
the a rea of the customs business.  
 
2. At the re quest of the declarant or customs represen tative the customs author ity is obliged to 
issue a confirmation in writing on the date and time of submission of the customs declaration other 
than in cases of submission o f the declaration electronically if this e nables to fix the date and time of 
submiss ion of the declaration by  software products.  
 
3. If the customs authority avoids acceptance of the customs declaration for registration thereof 
and (or) refusal to confirm the date and time of submission of the dec laration for the goods, the 
declarant or c ustoms representative is entitled, to prove illegal inaction of the customs authority, use 
any methods to confirm submission of the declaration, including video and photo s hooting, witness 
evidence, evidence of vid eo supervision cameras if such cameras are  installed at the places where the 
declaration is submitted.  
 
Article 203. Certification of the declaration for the goods submitted electronically  
 
The declaration or good s, in case of submission thereof by electr onic means, shall be certificated in 
accor dance with legislation of  the Russian Federation on the electronic digital signature.  
 
Article 204. Submission of documents serving the basis for  
execution of the declarati on for goods  
 
1.  The list of documents s erving the basis for execution of the decla ration for goods which sh ould be 
submitted to the customs authority together with the declaration for goods is presented in articles 183, 
240, 253, 265, 294, 299 and 308 o f the Customs Code of the customs union. D epending on the 
customs procedure, categori es of goods and persons, such list is reduced by article 227, clause 2 of 
article 244, clause 2 of article 254, clause 2 of article 265, articles 274, 278 of this Federal Law.  
 
2. The federal executive authority authorized in the area of the customs busin ess is entitled to 
additi onally reduce the list of documents to be submitted within the framework of customs declaring 
of goods depending on the form of customs declaring (written, electronic), customs procedure, 
categories of goods and persons.  
 
3. The cu stoms authority is entitl ed to verify compliance of copies of documents submitted within the 
framework of customs declaring with the originals of such documents in cases i f such copies are 
certified by the person who submitted the same, or the authority th at issued such documents.  After 
such verification original documents shall be immediately returned to the person who provided the 
same.  
 
4. The declarant shall submit to t he customs authority authorized to accept declarations for goods 
documents confirming  the legal capacity of su ch person to execute customs operations, only once at 
the first application, in particular, before submission of the customs declaration for execu tion thereof 
such documents will be used.  
 
The documents confirming the legal capaci ty of the persons for exe cution of customs operations 
include:  
the constitutive documents of the Russian legal entity;  G/VAL/N/1/RUS/1  
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  the certificate of accreditation of the branch or r epresentative office of a foreign legal en tity if 
the foreign entity is eligible to a ct as the declarant of go ods in accordance with sub -clauses 2) 
and 3) of article 186 of the Customs Code of the customs union;  
 the passport if the declarant of the goods is a natural person;  
 the certificate of s tate registration of the legal entity or th e certificate of state re gistration of 
the natural person as an individual entrepreneur;  
 the documents which evidence in accordance with legislation of the Russian Federa tion on 
registration of the person acting as the declarant with tax authorities.  
At the request of the declara nt, the customs authority provided with the documents, shall issue 
a written confirmation of acceptance of such documents according to the form es tablished by 
the federal executive authori ty authorized in the area of the customs bu siness.  
The confirmation  shall be deemed valid until amendment of the submitted documents or until 
expiration of the term of validity thereof. Such confirmation may be us ed by the declarant 
within the framework o f declaring of goods without further submis sion of the accepted 
docu ments (certified copies thereof) to any customs authority.  
If the goods are declared to the customs authority eligible to accept customs declarat ion by 
means of submission of a customs de claration in form of an electronic document , the 
documents specified  in this clause shall be submitted to the customs authority and the 
customs authority shall issue the confirmation of acceptance of such documents  in the 
electronic form.  
 
5. If separate d ocuments serving the basis for completion o f the declaration for goo ds can not be 
presented simultaneously with the declaration for the goods, upon the reasoned written application of 
the declarant customs authorit ies will authorized in writing presentatio n of these documents after 
release of the g oods within the term requ ired to obtain the same but not later than within 45 days after 
the date of registration of the customs declaration. The declarant shall submit a written obligation to 
present the document s within the stipulated term. The procedure  for submission of licens es, 
certificates, permits and (or) other documents confirming observance of the established prohibitions 
and restrictions and required for release  of the goods is established by article 21 4 of this Federal Law.  
 
Article 205. Terms of submission of the decl aration for goods  
 
1. Terms of submission of the declaration for goods are specified in article 185 of the Customs 
Code of the customs union.  
 
2. In cases specified in articles 208 -212 of  this Federal Law, special terms for submiss ion of the 
declaration fo r goods shall apply.  
 
Article 206. Declarant  
 
1. The declarant of goods may be a Russian person possessing the signs specified in sub -clause 
1) of article 186 of the Customs Code of the c ustoms union.  
 
2. While submitting a declara tion for goods a foreign person may be declarant of goods only in 
cases mentioned in sub -clause 2) of article 186 of the Customs Code of the customs union.  
 
3. The rights  and obligations of the declarant within t he framework of customs declaring and 
execut ion of other customs oper ations required for placement of goods under a customs procedure are 
established by articles 187 and 188 of the Customs Code of the customs union . 
 
Article 207. Preliminary customs declar ing of goods  
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  1.   Submission of a declarati on before import of the g oods to the Russian Federation shall be effected 
in accordance with the procedure of preliminary declaring of foreign goods as determined in art icle 
193 of the Customs Code of the custom s union by any person qualified to act as the  declarant.  
 
2. Goods dec lared by means of submission of a preliminary customs declaration for which customs 
duties, taxes payable at placement under the customs procedu re of release for internal consumption 
were paid, after their arrival to the Russian Fe deration, may be presente d to the customs authority 
located at the place close to the state border of the Russian Federation, before expiration of the term 
specified in clause 6 of article 193 of the Customs Cod e of the customs union.  
 
The customs authorit y that accepted the preli minary declaration for goods shall send an electronic 
copy thereof to the customs authority located at the place specified by the declarant clos e to the state 
border of the Russian Feder ation, before arrival of the goods.  
 
The proc edure for interactions be tween the customs authority that accepted the preliminary customs 
declaration, the customs authority located at the checkpoint and the customs a uthority located at the 
place close to the  state border of the Russian Federation, with in the framework of relea se of the goods 
and execution of customs control thereof shall be determined by the federal executive authority 
authorized in the area of the cu stoms business.  
 
3. If the preliminary cu stoms declaration submitted before import of goods to the Russian Fede ration 
contains any data on the goods to be placed under the customs procedure of release for internal 
consumption, then after completion of ver ification of the customs declaration and p ayment of customs 
duties, taxes payable, such  customs declaration may be used at the request of the declarant as a transit 
declaration without provision of any security for payment of customs duties, taxes within t he 
framework of transportation of the good s in accordance with the customs procedure of  customs 
transit.  
 
In ca se of non-delivery of the goods mentioned in the preliminary customs declaration, customs 
duties, taxes paid within the framework of preliminary  declaring will not be returned to the cus toms 
authority of destination.  
 
Article 208.  Incomplete customs decla ration 
 
1. If the declarant (including the declarant bearing the status of the authorized economic operator) 
does not dispose of all the informa tion which is necessary to execute the cus toms declaration for any 
reasons beyond its c ontrol, it is permitted t o submit an incomplete declaration for goods provided that 
such declaration shall contain data required for release of the goods, calculation an d payment of 
customs payments, confirming observance of prohibitions and restrictions a nd enabling to identify t he 
goods on the basis of the combination of quantitative and qualitative characteristics.  
 
While submitting the incomplete customs declaration t he declarant shall assume the obligation i n 
writing to provide the missing data within the term stipulated by th e customs authority which shall not 
exceed for foreign goods 45 days from the date of registration of the incomplete customs declaration 
by the customs authority.  
 
For goods of the custo ms union the term during which the declarant shall submit missing data  shall be 
set according to the time required for transportation of the goods to the place of departure, 
navigational, other conditions, and shal l not exceed eight months from the date of  registration of the 
incomplete customs decla ration by the customs aut hority. 
 
2. If the customs authority registers the incomplete customs declaration, the same requirements 
and conditions of the legislation on th e customs business in the Russian Federati on shall apply G/VAL/N/1/RUS/1  
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  including the procedure for ca lculation and payment of customs payments applicable in case if the 
complete and duly executed customs declaration is submitted initially.  
 
Article 209. Periodical custo ms declaring of goods  
 
1. In case of regu lar transportation of the same goods through t he customs border by the same person 
in accordance with such procedure and under such conditions as prescribed by this article, any person 
who may act as the declarant may submit a periodical customs declaratio n for all the goods to be 
imported to the Russ ian Federation (exported from the Russian Federation) during the period of 
supply not exceeding thirty calendar days.  
 
For the purpose to apply this article the period  of supply shall be the period of time dec lared by the 
declarant:  
 
within which it is pl anned to present to the c ustoms authority the goods to be imported to the 
Russian Federation;  
within which it is planned to ship the goods to be exported from the Russi an Federation (to 
deliver the goods to the  carrier who will carry out international tran sportation of goods or to  
the first carrier within the framework of international transportation of goods with 
transshipment to another transport vehicle for the purpos e to export thereof).  
 
2. For the purpose  of application of this article the goods shal l be deemed the same if t hey have the 
same name and the same classification code according to the Commodity nomenclature of foreign 
economic activity.  
 
3. Goods shall be deemed goods regularly transported by a  person through the customs border if such 
person makes three and more supplies of the same goods within thirty calendar days.  
 
4.  A lot of goods which may be declared in the periodical customs declaration shall be goods 
compliant with the conditions spe cified in clauses 2 and 3 of this article, cus toms declaring whereof 
shall take place at the same customs authority and which shall be imported to the Russian Federation 
or exported from the Russian Federation on a ccount of fulfillment of obligations under  the same 
contract concluded within the framew ork of execution of a for eign economic transaction (or under the 
same permit for processing of goods within the framework of declaring of processed products) or 
under a  unilateral foreign economic transactions or without execution of any transactions 
notwi thstanding quantity of in dividual supplies within the declared period of supply not exceeding 
third calendar days.  
 
5. In case of customs declaring of goods by means o f submission of a periodical customs decla ration, 
import customs duties are payable simu ltaneously with submissio n of the periodical customs 
declaration on the basis of the rates applicable as of the date of registration of the periodical customs 
declarati on.  
 
In case of customs declaring of good s by means of submission of a periodical custo ms declaration 
foreign ex change rates, restrictions as of the date of registration of the periodical customs declaration 
shall apply.  
 
6. Periodical customs declaring s hall be exercised by means of submission o f a periodical customs 
declaration for one lot  of goods determined acco rding to clause 4 of this article to the customs 
authority not earlier than 15 days prior to commencement of the declared period of delivery.   
 
The periodical customs declaration shall contain data according to quantity of goods pl aced for import 
or export  within the declared period of supply.   G/VAL/N/1/RUS/1  
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The periodical customs declaration shall contain data required for release of the goods, calculation 
and payment of customs payments confirming observance of restrictions established in acco rdance 
with customs legis lation of the customs union as well as enabling to identify the declared goods on the 
basis of the combination of their quantitative and qualit ative characteristics.  
 
7. The declarant i s obliged to provide the customs authority wit h detailed data on the go ods declared 
in the periodical customs declaration according to the form determined by the federal executive 
authority authorized in the area o f the customs business:  
 
not later than te n business days after termination of the perio d of supply in case of de claring 
of goods being imported;  
not later than two months after actual export of the entire lot of goods declared in the 
periodical customs de claration in case of declaring of goods be ing exported.    
 
8. Goods to be exported decl ared in the periodical cu stoms declaration shall be actually exported 
within three months after the date of termination of the period of supply.  
Departure of goods at t he quantity exceeding the quantity declare d in the periodical customs 
declaration.  
 
9. The periodical customs dec laration shall not be deemed submitted if the goods contained in the lot 
of goods declared in the periodical customs declaration:  
 
have not bee n actually exported within the term mentio ned in clause 8 of this article;  
have not been  presented to the customs  authority that accepted the periodical customs 
declaration within the declared period of supply.  
 Periodical customs declaring shall not apply  to goods being exported which are subject  to 
export customs duties or which are subject  to any restrictions.  
 
11. The authorized economic operator exercising production operations is entitled to carry out 
periodical customs declaring of foreign goods afte r import thereof to the Russian Federation  pursuant 
to provisions of this article, takin g into account the follow ing particularities:  
 
the periodical customs declaration may specify all the goods arriving at the address of the 
authorized economic operator beginning from the first supply of the goo ds until expiration of 
the terms of temporary storage and in case of re lease of the goods before submission of the 
declaration for goods – until expiration of the terms for submission of the declaration for the 
goods; 
a periodical customs declaration may b e submitted for goods to be placed under custo ms 
procedures of processi ng in the customs territory or processing for internal consumption .  
 
Article 210. Temporary periodical customs declaring of goods of the  
custo ms union to be exported  
 
1. In case of ex port of any goods of the customs union from the  customs territory of the  customs 
union for which accurate data on quantity and (or) customs value can not be provided, temporary 
periodical customs declaring of such goods is permitted by means of submission of a temporary 
customs declaration by any perso n who may act as the decl arant. 
 
 As regard to goods being transported by pipeline transport and through power transmission 
lines temporary periodical customs declarin g shall apply taking into account the part icularities 
prescribed in article 306 of this F ederal Law.  
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  2.  After ac tual export of goods from the customs territory of the customs union the declarant is 
obliged to submit one or several complete and duly execu ted customs declarations for all the goods  
exported outside the customs territory of the customs union. Submission  of one or several complete 
and duly executed customs declarations shall be effected within the term specified by the customs 
authority upon t he written application of the declarant. F or determination of such term it is necessary 
to take into account the t erm required for actual export of goods from the customs territory of the 
customs union and for obtainment of data sufficient for submission o f a complete and duly executed 
customs dec laration. Upon a reasoned written application o f the declarant, upon aut horization of the 
customs authority, the term set by the customs declaration for submission of the complete customs 
declaration may be extende d. The limited term for submission of a co mplete customs declaration in 
relation to goods  not subject to export cu stoms or which are not subject to any restrictions, shall not 
exceed eight months from the date of registration of the temporary customs decla ration and in relation 
to goods subject to  export customs duties or subject to prohibitio ns and restrictions, the specified term 
shall not exceed six months.  
3. The temporary customs declaration may contain data on the basis of the intentions on export 
of the approximate quantity of goods, conditi onal customs value (estimate) to be determined 
according to the quantity  of goods planned for transportation through the customs border as well as on 
the basis of the consumer properties of goods prescribed by the conditions of the foreign economic 
transac tion and the procedure for determination of the  price thereof as of the date of submission of the 
temporary customs declaration.  
 
Departure of the goods at a quantity exceeding the quantity declared in the temporar y customs 
declaration is not permitted.  
 
4.  In case of use of a temporary customs decla ration, restrictions shal l apply as of the date of 
registration of this declaration by the customs authority. Rates of export customs duties shall apply as 
of the date  of actual export of goods from the custom s territory of the customs union. The date of 
actual export of goods sha ll be the date of introduction by the customs authority located at the place of 
departure of the goods from the customs territory of the custo ms u nion of technological marks in the 
transport (shipping) or other documents permitting  departure of the goods.  
 
5. The obligation to pay export customs duties in relation to goods declared in accordance with 
this article shall arise for the declarant si nce the time of registration by the custom s authority of the 
temporary customs declaratio n and since the time of r egistration of the complete customs declaration 
by the customs authority.  
 
6. The obligation of the declarant to pay export customs duties in  relation to goods declared in 
accordance with this article shall terminate in cases spec ified in clause 2 of arti cle 80 of the Customs 
Code of the customs union and subject to payment of amounts of customs duties in full.  
 
7. Export customs duties are to be paid before release of the goods in acc ordance with the 
declared customs procedure.  
 Export customs duties are to be paid:  
а) in case of submission of a temporary customs declaration for the goods - at the amount 
calculated on the basis of the volume an d (or) value of goods to be exported specified in the 
temporary customs declaration as of the time of submission of the tempor ary customs 
declaration;  
b) in case of submission of a complete customs declaration for the goods – at the amount 
calculated on the basis of the actually exported volume of goods and (or) value of the goods 
as of the time of actual export thereof.  
 
8. Expo rt customs duties are to be paid simultaneously with submission of the temporary 
customs declaration on the basis of the rates effective as of the date of registration of the temporary  G/VAL/N/1/RUS/1  
 Page 149 
 
 
  customs declaration. If the amount of export customs duties payable is increased as a result of 
specification of the data mentioned in clause 3 of this article and (or) increase in the rate of the 
customs duty to be applied pursuant to clause 4 of this article, additional payment of amounts of 
export customs duties shall be e ffected simultaneously with submission of a complete and duly 
executed customs declaration. In such case no penalties will accrue. Excessively paid or excessively 
collected amounts of export customs duties including in case of reduction of amounts of expor t 
customs duties to be paid as a result of specification of the data mentioned in clause 3 of this article 
and (or) reduction of the rate of the customs duty to be applied in accordance with clause 4 of this 
article shall be repaid in accordance with secti on 17 of this Federal Law.  
 
9. If in case of application of periodical temporary declaring, the data on purchasers of the goods 
are changed, the complete customs declaration shall be submitted by the declarant in accordance with 
such changes. At that, the quantity of complete customs declarations to be submitted shall correspond 
to the quantity of foreign trade contracts.  
 
10. If before expiration of eight months, and in relations to goods which are subject to export 
customs duties or which are subject to a ny restrictions, before expiration of six months from the date 
of registration of the temporary customs declaration, the goods are not exported from the customs 
territory of the customs union, the temporary customs declaration by which such goods are decla red 
for export shall be deemed not submitted.  
 
Article 211. Particularities of declaring of unassembled or disassembled goods including 
incomplete goods to be transported within the established period of time  
 
1. U nassembled and disassembled goods includ ing incomplete goods, which are proposed to be 
imported or exported in separate lots of goods during the period of time established in accordance 
with this article, may be declared with indication of one classification code according to the 
Commodity nomen clature of foreign economic activity .  
 
2. The conditions for application of declaring of goods prescribed by this article are the following:  
1) availability of the decision on classification of goods confirming classification of goods as 
unassembled and d isassembled goods including incomplete goods under the classification 
code of the completed goods (hereinafter in this article referred to as the "classification 
decision") issued by the federal executive authority authorized in the area of the customs 
business to the person entitled to act as the declarant of the goods, before declaring of the 
goods or their components;  
2) components of the goods, at import, shall be supplied to one consignee within the 
framework of a foreign economic transaction concluded  by such person or as a contribution 
into the authorized capital stock of the consignee and at export of goods components of the 
goods shall be supplied by one consignor within the framework of the foreign economic 
transaction concluded by such person;  
3) customs declaring of the goods shall be exercised with one customs authority in 
accordance with customs procedures of release for internal consumption, export or free 
customs area . 
 
3. Before commencement of declaring of goods to be imported or exported as  unassembled and 
disassembled goods including incomplete goods, the declarant shall send to the customs house within 
the area of operation whereof declaring of the goods will be effected a written notice on planned 
supplies (hereinafter in this article ref erred to as "notice") with attachment of a copy of the 
classification decision certified in accordance with the established procedure.  
 
The following data shall be specified in the notice:  
 G/VAL/N/1/RUS/1  
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  on the declarant;  
on the classification decision (number and date of issue);  
planned terms of import or export of the goods;  
for goods to be imported the location of the goods in the territory of the Russian Federation 
when they will be stored, assembled or completed.  
The declarant is entitled to specify in the notice an y other data which are relevant for 
execution of customs control in relation to goods being imported.  
 
4. Each individual lot of goods to be imported (exported) as unassembled or disassembled or 
incomplete shall be presented to the customs authority where customs declaring will take place and 
conditional release on the basis of the application for conditional release (hereinafter in this article 
referred to as the "application") submitted by the declarant and attached documents required for 
customs declarin g, copies of the classification decision and notice.  
 
The application shall be prepared according to the form and in accordance with the procedure 
prescribed by article 180 of the Customs Code of the customs union for the declaration for goods.  
 
The appli cation shall specify the classification code according to the Commodity nomenclature of 
foreign economic activity in accordance with the classification decision.   
 
5. Not later than 30 (Thirty) days after import of all the components of the goods, the fin al declaration 
for the goods specifying the classification code according to the Commodity nomenclature of foreign 
economic activity in accordance with the classification decision shall be submitted to the customs 
authority.  
 
The term of submission of the final declaration shall not exceed one calendar year from the date of 
registration of the application for the first lot of goods.  
 
The term of submission of the final declaration may be extended by the customs authority upon the 
written reasoned applicatio n of the declarant.  
 
6. The particularities of execution of the application for conditional release and final declaration for 
the goods shall be established by the federal executive authority authorized in the area of the customs 
business.  
 
7. Import custo ms duties, taxes at declaring of the goods in accordance with provisions of this article 
shall be paid at the rates applicable to the goods pursuant to the classification code according to the 
Commodity nomenclature of foreign economic activity in accordan ce with the classification decision 
and effective as of the date of submission of the final declaration.  
 
Sums of funds paid as the monetary pledge to secure payment of customs duties, taxes in case of 
conditional release of goods, if security of this form  applied, shall be set off against payment of 
customs payments to paid at submission of the final declaration.  
 
8. In case of amendment of the classification decision in accordance with clause 8 of article 108 of 
this Federal Law, applications for conditio nal release after introduction into force of the decision on 
amendment and the final declaration shall be executed in accordance with the new classification 
decision.  
 
9. Upon termination of effectiveness of the classification decision in accordance with clause 9 of 
article 108 of this Federal Law, goods imported within each individual lot are to be declared with 
submission of a separate declaration for goods in accordance with the established procedure. At that, 
separate components shall be classified in accordance with the Commodity nomenclature of foreign  G/VAL/N/1/RUS/1  
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  economic activities according to codes applicable to such components in accordance with the rules for 
classification of goods. The terms submission of customs declarations for separate components shall 
not exceed 15 days from the date of notification of the interested person on termination of 
effectiveness of the classification decision.  
 
At calculation of the amount of customs payments in the declaration for separate components of the 
machine, rates of customs duties, taxes as well as foreign exchange rates applicable as of the date of 
registration of the customs declaration for separate components shall apply.  
 
Penalties will accrue per each day of delay in payment of the amount of customs payments calc ulated 
under the declaration for separate components, starting from the day of submission of each application 
for conditional release until the day of payment of accrued amounts or direct debit thereof.  
 
10. Provisions of this article shall apply to any go ods classified in commodity positions 7308, 7309 
00, 9406 00 (other than mobile houses under sub -position 9406 00  110 0) and in groups 84 -90 in 
accordance with the Commodity nomenclature of foreign economic activities . 
 
Article 212. Additional cases of de claring  
 
1. In accordance with the Customs Code of the customs union and this Federal Law, goods are 
subject to customs declaring in the following cases:  
detection of illegally imported goods with the purchaser thereof in accordance with clause 3 
of articl e 164 of this Federal Law;  
the necessity to pay customs payments in relation to wastes and remainders in accordance 
with articles 246 -247, 271 -272, clause 2 of article 309 of the Customs Code of the customs 
union.  
2 In case of import to the Russian Federat ion of foreign goods from the territory of the states – 
members of the customs union if operations for processing of such goods are executed in the territory 
of the state – member of the customs union, including execution of simple assembly operations, 
stocking in accordance with the customs procedure of customs warehouse as well as other operations 
interrupting international transportation of the goods other than operations for transshipment 
(reloading of goods from one transport vehicle to another) and te mporary stocking for the period of 
transportation of goods under the customs procedure of customs transit, such goods are to be declared 
by the consignee of the goods to the customs authority eligible to accept customs declarations within 
the area of opera tion whereof such person is located within five business days after import of the 
goods to the Russian Federation.  
 
The federal executive authority authorized in the area of the customs business shall ensure publication 
and familiarization of interested p erson using any other means of information on customs authorities 
that are eligible to accept declarations for goods, regions of their operation as well as working hours.  
 
3. The Government of the Russian Federation is entitled to establish that certain ca tegories of 
goods to be imported to the Russian Federation from the territory of a state – member of the customs 
union are to be declared to customs authorities in the following cases:  
 
If at release of such goods for internal consumption in the territory of the state – member of the 
customs union import customs duties were paid at the rates lower than the rates applicable in the 
Russian Federation;  
 
If any benefits were granted for payment of import customs duties in the territory of the state – 
member of the customs union at import of the goods from states not being members of the customs 
union, as well as at import of goods produced from such goods other than in cases when it is expressly G/VAL/N/1/RUS/1  
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  stipulated in the customs legislation of the customs union that suc h goods may be transported through 
the customs territory of the customs union without payment of import customs duties;  
 
If goods are being imported originating from states not being members of the customs union which 
are subject to restrictions unilatera lly introduced by the Russian Federation including special 
protective, anti -dumping and compensatory measures, even if such goods obtained the status of goods 
of the customs union in accordance with customs legislation of the customs union.  
 
4. The form of  and procedure for declaring of goods in cases mentioned in clause 3 of this article as 
well as the procedure for payment (additional payment) of amounts of import duties or observance of 
the established restrictions shall be determined by the Government o f the Russian Federation.  
 
5. The Government may determine other procedures and control measures and other controlling 
(supervising) authorities to ensure observance of interests of the Russian Federation in cases 
prescribed by clause 3 of this article.  
 
Section 25. Release of Goods  
 
Article  213. Release of goods  
 
1. Release of goods shall be exercised by customs authorities in accordance with section 28 of 
the Customs Code of the customs union.  
 
2. If one lot of goods contain several names of goods and the customs authority is entitled not to 
release individual goods within the terms specified in clause 1 of article 196 of the Customs Code of 
the customs union, the remaining part of goods is to be released.  
 
The declarant is entitled not to export releas ed goods from the warehouse for temporary storage until 
release of all the goods in the lot.  
 
Article 214. Submission of documents required for release of goods after release of goods  
 
 1. If licenses, certificates, permits or other documents confirming observance of restrictions can not 
be provided to the customs authority within the framework of release of the goods, upon the reasoned 
written application of the declarant, customs authorities may authorize in writing submission of such 
documents within t he term required to obtain thereof but not later than 45 days after release of the 
goods unless another term required for obtainment thereof is stipulated.  
 
Release of the goods shall be exercised subject to submission by the declarant of the written 
oblig ation to submit the documents within the established term.  
 
2. Goods mentioned in clause 1 of this article may not be transferred to any third parties, in particular, 
by means of sale or other alienation, and if any restrictions on import of such goods are  established in 
connection with check of quality and safety of these goods, are prohibited for use (operation, 
consumption) in any form.  
 
3. Customs authorities are entitled to require from the declarant to provide the obligation to observe 
the restriction s under clause 2 of this article, to apply seals and stamps on the package of goods, 
premises where they will be stored until receipt of documents and may apply other measures ensuring 
observance of such restrictions.  
 
4. Customs authorities ate entitled t o refuse to release the goods until presentation of the documents 
under clause 1 of this article in the following cases:   G/VAL/N/1/RUS/1  
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  if the declarant imports the goods subject to such restrictions for the first time;  
if the declarant has been exercising foreign econom ic activities for at least one year;  
if the declarant was brought to administrative liability due to non -observance of prohibitions 
and restrictions within one year prior to application to the customs authority;  
in other cases when the customs authority ha s serious grounds to believe that the obligations 
to submit documents and observe restrictions under clause 2 of this article will not be 
fulfilled.  
 
5. The customs authority shall notify the declarant on refusal to release the goods until submission of 
the documents under clause 1 of this article not later than the day following the date of application in 
writing stating the reasons for refusal.  
 
The refusal of the customs authority to release the goods until submission of the documents may be 
appealed in  accordance with the procedure stipulated in section 3 of this Federal Law.  
 
Article 215. Terms of release of goods  
 
1. Unless otherwise is prescribed un clause 8 of article 227, clause 9 of article 274 and clause 7 of 
article 279 of this Federal Law, good s shall be released as soon as possible but not later than the terms 
stipulated in clause 1 of article 196 of the Customs Code of the customs union. Within the specified 
terms customs authorities shall check the customs declaration, goods and related docum ents, if 
necessary.  
 
2. The terms of release under clause 4 of article 196 may be extended only in the following cases:  
 
1) if release may take place in accordance with provisions of the Customs Code of the 
customs union and this Federal Law subject to pro vision by the declarant of a security for 
payment of customs payments – until provision of such security;  
2) if the declarant did not submit licenses, certificates, permits or other documents confirming 
observance of restrictions – until submission by the declarant of a written application for 
release of the goods before provision of the documents or execution of other actions 
stipulated in article 214 of this Federal Law and if the customs authority refuses to release the 
goods until submission of the docu ments – until submission of the same ; 
3)  in case of additional check for the purpose to determine classification of the goods 
according to the Commodity nomenclature of foreign economic activities pursuant to clause 4 
of article 106 of this Federal Law – until completion of such check;  
4)  request for additional documents and data in relation to the goods data on which are 
declared in the customs declaration, or check of the goods in form of customs inspection 
thereof in case of identification of any incom pliance in the data on the declared goods 
contained in the submitted documents and (or) marking or other data on the package of the 
goods and (or) appearance of the goods, availability of preliminary information about possible 
violations at customs declari ng received from other controlling and supervising authorities as 
well as identification of the goods as goods being imported to the Russian Federation or 
exported from the Russian Federation with probable violations of the legislation on the 
customs busin ess, having consequences prescribed by clause 1 of article 159 of this Federal 
Law – until receipt of the requested additional documents or completion of customs 
inspection of the goods.  
 
3. The customs authority is entitled to extend the term of release o f the goods on the basis of the 
grounds provided for in sub -clause 4 of clause 2 of this article unless the Customs Code of the 
customs union expressly states that release of the goods shall not take place until check of the 
additional documents and data ( clause 4 of article 111 of the Customs Code of the customs union) or, 
accordingly, unless the goods provided for check are divided into packages by individual types and G/VAL/N/1/RUS/1  
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  (or) names of the goods and (or) names of the goods and (or) data on the package and ma rking are 
specified in the commercial and (or) transport documents on the goods. Extension of the term of 
check of the goods is possible if the above mentioned circumstances do not enable customs authorities 
to carry out necessary operations to establish c ompliance of the goods with data thereon. The term of 
check of the goods shall be extended by the period of time which is necessary to the person entitled 
for such goods, to subdivide the lot of goods into individual goods.  
 
Article 216. Release of goods until submission of the declaration for the goods  
 
The grounds and conditions of release of goods before submission of the declaration for the goods are 
established in article 197 of the Customs Code of the customs union.  
 
Article 217. Conditional releas e 
 
1. Goods shall be deemed conditionally released in cases mentioned in clause 1 of article 200 of the 
Customs Code of the customs union as well as the following goods:  
1) components of the goods being imported in separate lots within a determined period of 
time in the unassembled or disassembled form including the incomplete form (article 208  of 
this Federal Law);  
2) goods placed under the customs procedures of customs warehouse (in particular, without 
actual placement of goods at the customs warehouse), duty free trade, processing in the 
customs territory, processing for internal consumption, temporary import (admission), re -
export, customs transit, destruction, special customs procedure applicable to goods being 
imported to the Russian Federation;  
3) oth er go ods in cases determined by the Government of the Russian Federation.  
 
2. Components of the goods mentioned in sub -clause 1 of clause 1 of this article shall not be 
transferred to any third parties, in particular, by means of sale or other alienation t hereo f and shall be 
deemed conditionally released until the customs authority takes the decision on release of the goods in 
accordance with the declared customs procedure.  
 
3. Goods specified in sub -clause 2 of clause 1 of this article shall be deemed cond itionally released 
until they obtain the status of the goods of the customs union, actual destruction or export from the 
Russian Federation outside the customs union or refusal in favor of the state.  
 
Article 218. Refusal to release  
 
1. In case of refusal to release the goods in accordance with article 201 of the Customs Code of 
the customs union the customs authority shall return to the declarant the customs declaration and 
documents submitted together with the customs declaration and shall repay the paid amoun ts of 
customs duties (other than customs charges for customs operations) in accordance with section 17 of 
this Federal Law.  
 
2. The refusal to release the goods may be appealed in accordance with section 3 of this Federal 
Law.  
 
3. If the decision on r efusa l to release is recognized illegal, the declarant, at repeated customs 
declaring, may require application of the rates of customs duties, taxes, foreign exchange rates and 
restrictions as were in force at the date of registration of the initial declar ation  for the goods.  
 
4. If the conditions of release of the goods are not observed only in relation to certain goods 
contained in one lot, the customs authority shall release the remaining part of the goods. In such case 
the customs authority will return only those documents which relate to the goods refused for release.  G/VAL/N/1/RUS/1  
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  If it is impossible to allocate such documents, the customs authority will produce copies thereof and 
certify such copies in accordance with the established procedure. The declarant may us e the  certified 
copies at repeated declaring of the goods refused for release.  
 
 
PART VI. CUSTOMS PROCEDURES  
 
Section 26. General Provisions on Customs Procedures  
 
Article  219. Placement of goods under a customs procedure  
 
1. Goods to be imported to t he Russ ian Federation are to be placed under one of the customs 
procedures in accordance with such procedure and under such conditions as prescribed by the 
Customs Code of the customs union and this Federal Law, except for the goods:  
1) originating from th e custo ms territory of the customs union (states -members of the customs 
union);  
2) released for free circulation in the territory of states -members of the customs union. For the 
purpose of application of this Federal Law, goods released for free circulatio n in th e customs 
territory of the customs union are goods for which import customs duties are paid at the same 
rates as applicable in the Russian Federation and for which the same prohibitions and 
restrictions as applicable in the Russian Federation are us ed; 
3) made from goods originating from the territory of the customs union or released for free 
circulation in the territory of states -members of the customs union.  
 
2. Goods to be exported from the Russian Federation are to be placed under one of the cust oms 
procedures if the goods are designed for export outside the customs union.  
 
In other cases goods to be exported from the Russian Federation are to be placed until a customs 
procedure if this is prescribed by customs legislation of the customs union or  acts o f the Government 
of the Russian Federation.  
 
3. Placement of goods under a customs procedure shall be exercised in accordance with such 
procedure and under such conditions as determined by the Customs Code of the customs union and 
this Federal Law.  
 
4. The  federal executive authority authorized in the area of the customs business upon agreement with 
the federal executive authority accomplishing functions for development of the state policy and legal 
regulation of foreign economic activities may estab lish te chnologies of execution of customs 
operations associated with placement of goods under the customs procedure depending on categories 
of goods to be transported through the customs border, types of transport as well as categories of 
persons transport ing the  goods. 
 
Article 220. Types of customs procedures  
 
1. Types of customs procedures are set by article 202 of the Customs Code of the customs 
union.  
 
2. The customs procedures of free customs area and free warehouse shall be established in 
accordance with in ternational treaties between the states – members of the customs union.  
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  Article 221. Occurrence and termination of the obligation to pay customs duties in 
connection with placement of goods under customs procedures  
 
Occurrence and termination of t he obli gation to pay customs duties in connection with placement of 
goods under customs procedures  ate termination of customs procedures are established by the 
Customs Code of the Customs Union.  
 
Article 222. Guarantees of compliance with customs procedure s 
 
1. If the contents of customs procedures provide for full or partial exemption from customs duties, 
taxes, customs authorities are entitled to demand security for payment of customs duties in accordance 
with Section 16 of this Federal Law.  
 
2. If the terms an d requirements of the customs procedure provide for restrictions on use and disposal 
of goods, customs authorities are entitled to require the declarant and other persons to assume 
obligations to observe the established restrictions, to carry out i dentific ation of goods, imposition of 
seals and stamps on the package of the goods, premises where they will be stored and may also use 
other measures to ensure compliance with these restrictions.  
 
Section 27. Customs procedure of release for internal cons umption  
 
Article 223. The contents of the customs procedure of release for  
internal consumption and the conditions for placing goods under the customs procedure  
 
1. The contents of the customs procedure of release for internal consumption and the conditi ons for 
placing goods under the customs procedure of release for internal consumption are respectively 
defined in Articles 210 and 211 of the Customs Code of the customs union.  
 
2. If the goods are placed under the customs procedure of release for internal  consump tion by customs 
authorities of the States - member of the customs union, no repeated placing of such goods under the 
customs procedure for import to the Russian Federation is required.  
 
In cases when within the framework of release for internal con sumption  in members - states of the 
customs union import duties are paid in relation to the goods at the rates lower than those applied in 
the Russian Federation in accordance with the customs legislation of the customs union in respect of 
goods or materia ls from whic h they are made, or any benefits are granted for payment of customs 
duties or if any restrictions applicable in the Russian Federation were not observed in relation to the 
goods, payment (additional payment) of amounts of import customs duties and subm ission of 
documents certifying compliance with restrictions applicable in the Russian Federation shall be 
exercised within the framework of their declaration in the accordance with clauses 3 and 4 of Article 
212 of the Customs Code of the Customs U nion, un less otherwise stipulated by the Government of the 
Russian Federation in accordance with clause 5 of Article 212 of the Customs Code of the Customs 
Union.  
 
Article 224. Application of the customs procedure of release for internal  
consumption within  the fra mewo rk of conditional release of goods  
 
1. In the case of placement under the customs procedure of release for internal consumption of goods 
with provision of benefits in payment of customs duties and taxes associated with restrictions on use 
and (or) dis posal  of goods, for the goods to obtain the status of the goods of the customs union in 
accordance with clause 6 of Article 197 of the Customs Code Customs Union no repeated placement 
of the goods under a customs procedure is required.  
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  In order f or the g oods to obtain the status of the goods of the customs union the procedure for 
payment of customs duties and taxes is established by Article 120 of this Federal Law.  
 
Documents in the absence of which the goods were conditionally released (sub -claus e 2) of claus e 1 
of Article 200 of the Customs Code of the customs union), shall be submitted by the declarant to the 
customs authority that effected conditional release of the goods. The customs authority shall take such 
documents on the basis of the appl ication of th e declarant to be executed in a free form. The 
application shall specify the number of the declaration of goods on the basis whereof the 
customs authorities carried out conditional release of goods.  At the request of the declarant the 
customs authorit y sha ll issue a written confirmation of acceptance of the documents.  
 
2. In cases when the customs authorities effected conditional release in connection with granting of 
benefits on payment of customs duties and taxes associated with restrictions on use a nd (o r) disposal 
of goods on the expiry of five years from the date of release of the goods specified restrictions on use 
and (or) disposal of the goods shall cease to be in force.  
 
3. The Government of the Russian Federation may establish shorter  or long er pe riods of limitation 
provided for in clause 2 of this article.  
 
Section 28. Customs export procedure  
 
Article 225. The content of the customs export procedures and conditions  
for placing goods under the customs procedure  
 
The content of the cu stoms exp ort p rocedure and conditions for placing goods under the customs 
procedure are defined by articles 212 and 213 of the Customs Code of the customs union.  
 
Article 226. Certificate of origin for export of some categories of goods  
covered by the cus toms auth orities of the States - member of the customs union  
 
In cases where in case of export outside the customs territory of the Customs Union of goods 
originating from the Russian Federation and included in the consolidated list of goods formed by the  
Customs U nion Commission in accordance with international treaties of the Customs Union, 
governing application of export customs duties for third countries, the customs authorities of the 
Russian Federation or other states - member of the customs union sh all be pro vided  with a certificate 
of origin, to be issued by the Chamber of Commerce of the Russian Federation in accordance with the 
rules for determination of the country of origin of the goods applicable within the framework of 
provision of the trade r egime of f ree trade in the Commonwealth of Independent States.  
 
Article 227. Exports of non -raw goods not subject to export customs duties  
 
1. In case of export of goods for which no export customs duties, their declaration and release are 
carried out in  a simplif ied m anner, taking into account the specifications prescribed in this article.  
 
2. The requirements of customs authorities within the framework of customs declaring of goods 
referred to in clause 1 of this article are limited to those which are n ecessary f or ap proval of export of 
goods outside the customs territory through execution of a specific foreign transaction and ensuring 
compliance with the prohibitions and restrictions.  
 
3. Within the framework of declaring of the goods referred to in cl ause 1 of this article, the following 
shall be submitted to the customs authority:  
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  invoice;  
transportation (shipment) documents, if any;  
permits, licenses, certificates, and (or) other documents demonstrating compliance with the 
established restrictions , if they are n ecessary;  
documents confirming the information about the declarant, if they have not been previously 
provided within the framework of customs declaring of other goods, the customs 
representative, if the declaration is filed by that person, as well as  the powers of the natural 
person submitting the customs declaration to the customs authority, unless the customs 
declaration us submitted electronically;  
a payment document confirming payment of customs duties.  
 
4. If the invoice provided with in the fra mewor k of declaring does not contain information about the 
persons being the parties to the foreign trade transaction, number and date of the contract, name, 
quantity, weight and cost of goods, if transportation of the goods across the customs bo rder of th e 
Russian Federation is exercised on the basis of the transaction, the declarant shall provide other 
commercial documents or a copy of the contract (an extract from it), containing such data.  
 
5. The documents confirming the information about th e declaran t, include:  
the constituent documents;  
the certificate of state registration of legal person or the certificate of state registration of the 
person as an individual entrepreneur;  
the agreement between the declarant and the customs agent;  
the power of a ttorn ey of the individual to act on behalf of the entity with the presentation of 
identity documents;  
the acknowledgment of the employment relationship with the customs representative and the 
availability of a qualification certificate of the sp ecialist d irectly involved in customs 
operations, in the case is customs declaring is exercised by a customs representative.  
 
6. In the case of declaring of goods which are similar in appearance to the goods which are subject to 
export customs duties, the  documents  shall be submitted on the basis whereof the classification code 
of the goods was declared according to the Commodity nomenclature of foreign economic activity.  
 
The documents referred to in the first paragraph of this clause, as well as the lis t of goods  for which 
such documents must be submitted shall be determined by the federal executive authority authorized 
in the area of the customs business upon agreement with the federal executive authority 
accomplishing functions for development of the s tate polic y and  legal regulation of foreign economic 
activities .  
 
7. Within the framework of declaring of the goods referred to in clause 1 of this Article, the customs 
value is not to be determined, stated or confirmed.  
 
8. The term of release of goods not subjec t to any export customs duties is 4 hours from the time of 
acceptance of the customs declaration provided that all necessary documents are provided 
simultaneously with the customs declaration, except for cases where, in accordance with this feder al 
law, ce rtain documents may be submitted after release of goods.  
 
The Government of the Russian Federation may established a list of goods, the term of release 
whereof may be up to one (1) business day following the date of registration of the customs 
declaration.  With in these terms the customs authorities shall, when necessary, carry out inspection of 
the customs declaration, goods and related documents.  
 
9. The customs authority is entitled to verify the goods specified in clause 1 of this article, and  request 
additional documents and information in the following cases:   G/VAL/N/1/RUS/1  
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a) discovery of any incompliance of information about the declared goods in the customs 
declaration with information contained in the documents submitted; and (or) marking or other 
information o n the  package of the goods and (or) appearance of the goods;  
b) availability of preliminary information about possible violations within the framework of 
customs declaring, obtained from other regulatory or supervisory bodies.  
 
10. Inspection o f goods is  allowed with written permission of the customs authority.  
 
11. If there are any inaccuracies in the details on the goods specified in the customs declaration and 
submitted documents, the customs authority shall notify the declarant on the need t o adjust (deta il) the 
presented information. If inaccuracies do not affect the decision of the customs authority in respect of 
application of prohibitions and restrictions on export, correction of information by the declarant may 
not serve a ground for ref usal to r eleas e the goods.  
 
Section 29. The customs procedure of customs transit  
 
Article 228. The contents of the customs procedure of customs transit  
and conditions for placing goods under the customs procedure  
 
1. The contents of the customs procedur e of custom s transit and conditions for placing goods under 
the customs procedure are defined in Articles 215 and 216 of the Customs Code of the customs union.  
 
2. In case of placing goods under the customs procedure of customs transit, the carrier of the  goods or 
the fo rwarder (Russian person acting under the contract of freight forwarding in accordance with civil 
legislation of the Russian Federation) shall submit to the customs authority a transit declaration, 
prescribed under Article 182 of the Customs  Code of th e Cus toms Union. The declarant of the goods 
to be placed under the customs transit procedure may be also Russian persons referred to in clause 1 
of Article 186 of the Customs Code of the Customs Union.  
 
3. Particularities of customs transit of goods trans porte d by sea, as well as in case of transportation of 
foreign goods from the customs authority in the place of arrival to the local customs authority are 
established by the federal executive authority authorized in the area of the customs busin ess upon 
agreeme nt with the federal executive authority authorized in the area of transport. Particularities of 
customs transit of foreign goods from one internal customs authority to another internal customs 
authority are established by the federal execut ive authori ty au thorized in the area of the customs 
business upon agreement with the federal executive authority accomplishing functions for 
development of the state policy and legal regulation of foreign economic activities .  
 
Article 229. Measures to ens ure complia nce w ith the Customs Transit  
 
1. Measures to ensure compliance with the customs transit in accordance with clause 1 of Article 217 
of the Customs Code of the Customs Union are measures aimed to ensure payment of customs duties, 
taxes, customs e scort and e stabli shment of a route for transportation of goods.  
 
2. Customs authorities shall not require any security for payment of customs duties and taxes at 
customs transit only in cases specified by clause 2 of Article 217 of the Customs Code of the  Customs 
Union.  
 
3. Cases when the customs authority is entitled to decide on the customs escort of transport vehicles 
transporting goods under the customs procedure of customs transit are defined clause 2 of Article 218 
of the Customs Code of the Customs  Union.  
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  Customs  escort of transport vehicles transporting goods in accordance with the customs procedure of 
customs transit shall be ensured by customs authorities. Customs charges shall be charged for customs 
escort in accordance with the procedure esta blished by Sectio n 14 of this Federal Law.  
 
The Government of the Russian Federation has the right to determine cases where customs convoy 
may be ensured by other bodies and organizations, and may establish procedures for arrangement of 
such escort. The G overnment o f the Russian Federation shall determine the conditions and criteria 
under which a organization may exercise customs escort.  
4. The Government of the Russian Federation may establish routes for certain types of goods in the 
territory of the Rus sian Federa tion.  
 
Customs authorities may establish routes for goods under the terms and conditions established by 
clause 3 of Article 218 of the Customs Code of the Customs Union.  
 
Article 230. Place of delivery of goods  
 
1. Places of delivery shall be  establishe d in ac cordance with Article 220 of the Customs Code of the 
Customs Union.  
2. The customs authority of departure may establish a place of delivery regardless the information 
specified in the transport (shipping) documents in the following cases :  
1) custo ms decl aring in accordance with this federal law is carried out by a specialized 
customs authority;  
2) in the region of operation of the customs authority, defined as the place of delivery a state 
of emergency or other restrictions for the impo rt of certa in cate gories of goods is established 
in accordance with the laws of the Russian Federation;  
3) in other cases established by the Government of the Russian Federation.  
 
Article 231. Obligations and responsibilities of the carrier  within  the fr amework  
of transpo rtation of goods placed under the customs transit procedure  
 
1. Obligations of the carrier within the framework of transportation of goods placed under the customs 
procedure of customs transit are established by Article 223 of the Custom s Code of t he Custo ms 
Union.  
 
2. For failure to perform its duties within the framework of transportation of goods in accordance with 
the customs procedure of customs transit the carrier shall bear liability established by the legislation 
of the Russian F ederation. In case of missed delivery of goods and documents relating to them to the 
customs authority of destination, the carrier may be brought to liability under the laws of the state - 
member of the Customs Union, whose customs authority placed the goo ds under cu stoms pr ocedure 
of customs transit, if this is provided for in an international treaty of the Russian Federation.  
 
Article 232. Completion of the customs procedure of customs transit  
 
1. Completion of the customs procedure of customs transit s hall take p lace as p rovided in Article 225 
of the Customs Code of the customs union, subject to provisions of this article.  
 
2. Particularities of completion of the customs procedure of customs transit of goods from the customs 
authority in the place of a rrival to t he intern al customs authority, imported by an authorized economic 
operator in case of application of special simplifications contemplated in sub -clauses 1 and 3 of clause 
1 of Article 41 of the Customs Code of the Customs Union, are established by Article 87 of thi s 
Federal Law.  
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  3. In case of transporting goods by railway transport the term for submission of the transit declaration 
as well as other available documents to the customs authority of destination, shall not exceed 12 hours 
from the t ime of arri val of th e transport vehicle at the place of delivery of the goods. In order to 
calculate the terms set in this clause working hours of the customs authority shall be taken into 
account. In case of transportation of goods by other modes of trans port, the t erm durin g which the 
carrier is obliged to submit the transit declaration and other documents to the customs authorities is 
set in clause 3 of Article 225 of the Customs Code of the Customs Union.  
 
4. The customs authority of destination shall,  within one  (1) hour  after presentation of the documents 
mentioned in clause 3 of Article 225 of the Customs Code of the Customs Union by the carrier, 
register the fact of submission of the documents and arrival of the transport vehicle at the place of 
delivery of go ods and s hall immediately after registration to issue to the carrier a written confirmation 
of arrival of the transport vehicle to be executed in the form determined by the by the federal 
executive body authorized in the area of the customs busi ness.  
 
5. Completio n of the customs procedure of customs transit shall take place in accordance with clause 
5 of Article 225 of the Customs Code of the customs union.  
 
6. The carrier or another interested person shall execute customs operations associate d with plac ement 
of goods for temporary storage or customs declaring thereof in accordance with the customs 
procedure within 3 (three) hours after completion of the customs procedure of customs transit, and in 
respect of goods transported by rail or water transport - within 1 2 hours after completion of the 
customs procedure of customs transit.  
 
The provisions of this clause shall not apply to completion of the customs procedure at the place of 
departure in respect of goods being exported from the customs t erritory of  the cust oms union.  
 
Section 30. The customs procedure of customs warehouse  
 
Article 233. The content of the customs procedure of customs  warehouse,  
the conditions for placing goods under the customs  procedure and  
terms of storage of goods at a  customs wa rehouse  
 
The content of the customs procedure of customs warehouse, the conditions for placing goods under 
the customs procedure and the terms of storage of goods at a customs warehouse are determined by 
Articles 229 -231 of the Customs Code of the customs union.  
 
Article 234. Terms of placing goods under the customs procedure of customs  
warehouse without actual placement at a customs warehouse  
 
1. Placement under the customs procedure of customs warehouse without actual placement at a 
customs w arehouse as regard t o goods which, because of their large size, can not be placed at a 
customs warehouse, is authorized upon the written permit of customs authorities and subject to 
provision of a security for payment of customs duties and taxes in accorda nce with the  procedu re 
prescribed by section 16 of this Federal law.  
 
2. To obtain the permit the declarant shall submit a written application to the customs authority in 
whose region of operation it is proposed to store the goods after placement under th e customs 
procedure of customs warehouse, before submission of the customs declaration. The application shall 
specify the name of the goods and their characteristics, reasons for placement of the goods under the 
customs procedure of customs warehouse witho ut placement  at a cu stoms warehouse, the exact 
location of storage of the goods, including postal address, as well as measures to be taken by the 
declarant to ensure safety of goods.  G/VAL/N/1/RUS/1  
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3. The customs authority shall issue a permit for placement of goods un der the cust oms proc edure of 
customs warehouse or refuse to issue such a permit within three working days after submission of the 
application by the declarant. The permit shall specify the place of storage of the goods, information 
about the necessity to p rovide a sec urity fo r payment of customs duties.  
 
4. The customs authority may refuse to issue a permit only in the following cases:  
availability of indebtedness for customs duties;  
bringing of the person two or more times within one (1) year prior to t he date of s ubmissio n 
of the application to the customs authority to administrative liability for violations in the area 
of the customs business, under part 1 of Article 16.9, Articles 16.13, 16.14, and Parts 2 and 3 
of Article 16.23 of the Code of the Rus sian Federat ion on A dministrative Offences.  
 
5. The person who placed the goods under the customs procedure of customs warehouse without 
actually placing the goods at a customs warehouse, is obliged to provide the customs authorities with 
reports on the g oods in temp orary st orage in accordance with clause 2 of Article 172 of this Federal 
Law.  
 
Article 235. Placement of goods placed under the customs procedure  
of export at a customs warehouse  
 
1. In accordance with clause 2 of Article 234 of the Customs C ode of the C ustoms Un ion goods of the 
customs union placed under the customs procedure of export may be stored at a customs warehouse 
within six months.  
 
2. Within the framework placement of the goods of the customs union placed under the customs 
procedur e of export at the cus toms warehouse the exemption shall be granted from the value added 
tax and excises, refund or return of previously paid amounts of the value added tax and excise, if such 
exemption, refund or return are prescribed by the laws of the R ussian Feder ation on t axes and duties 
at the actual export of goods from the Russian Federation.  
 
3. In case of non -implementation of the actual export of goods within six months from the date of 
their placement at the customs warehouse the above mentione d amounts wi ll be coll ected together 
with interest accrued thereon at the rates of refinancing of the Central Bank of the Russian Federation 
effective during the storage of goods at the customs warehouse, in accordance with the procedure 
determined by this  federal law  for levy of taxes in case of import of goods to the Russian Federation.  
 
Article 236. Customs warehouses and types  thereof  
 
1. The customs warehouse is a facility, premise and (or) open platform specifically defined and 
furnished meeting the requirements  set in Ar ticle 80 of this Federal Law.  
 
2. Customs warehouses can be opened or closed.  
 
Customs warehouses are open -type warehouses if they are available for storage of any goods or use 
by any persons entitled for the goods. Customs warehous es are close d-type war ehouses if they are 
intended for storage of goods of the warehouse owner.  
 
3. Closed -type customs warehouses may be used for storage of any goods other than goods defined by 
the Government of the Russian Federation   G/VAL/N/1/RUS/1  
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  Article 237. Oper ations to be  carried o ut with the goods  
placed under customs procedure of customs warehouse  
 
1. The list of transactions with goods placed under the customs procedure of customs warehouse is 
defined by Article 232 of the Customs Code of the Customs Union.  
 
2. In case s where, in  accordance with clause 2 of Article 232 of the Customs Code of the Customs 
Union, transactions with goods placed under customs procedure of customs warehouse require permit 
of the customs authority, such permit will be granted upon written requ est of an i nterested person at 
the date of application. The permit shall be issued in writing in form of a separate document or in 
form of the relevant endorsement of the authorized official of the customs authority on the written 
application s ubmitted by the interes ted person. Refusal to grant the permit is possible only in cases 
where as a result of transactions with goods characteristics of such goods associated with 
classification of goods according to the Commodity nomenclature of foreign e conomic acti vity may 
change.  
 
Article 238. Storage of goods at customs warehouses belonging to customs authorities  
 
1. Customs warehouses of customs authorities are open -type warehouses and shall meet the 
requirements of Article 80 of this Federal Law.  
 
2. In case of storage o f goods at customs warehouses belonging to customs authorities, relationships 
between the customs authorities and persons placing the goods at these warehouses are governed by 
this Federal Law and Civil Code of the Russian Federatio n. The contr act to  be c oncluded by the 
customs authority with the person who places the goods at the customs warehouse shall be subject to 
the requirements of the civil legislation of the Russian Federation established for a public contract. 
The refusal o f the custom s authority to conclude the contract is not allowed if it is possible to store the  
goods.  
 
Acceptance of goods for storage by the customs authority shall be evidenced by issue to the person 
who placed the goods at the customs warehouse of a r eceipt in th e form deter mined by the federal 
executive authority authorized in the area of the customs business.  
 
3. Rights, duties and responsibilities of customs authorities in connection with storage by such 
authorities of goods arise from the essence of the oblig ations presc ribed by general provisions on 
storage provided for by the civil legislation of the Russian Federation, subject to provisions 
established by this Federal Law.  
 
4. Customs duties shall be charged for storage of goods at a customs wa rehouse belo nging to a 
customs authority in accordance with Section 14 of this Federal Law.  
 
Article 239. Completion of the customs procedure of customs warehouse  
 
1. The procedure for and terms of completion of the customs procedure of customs warehouse  are 
establi shed by Artic le 236 of the Customs Code of the Customs Union.  
 
2. Any person who can act as a declarant in accordance with Article 186 of the Customs Code of the 
customs union has the right to perform customs operations required for completion  of the cust oms 
procedure  of customs warehouse in accordance with the laws on the customs business in the Russian 
Federation.  
 
3. In relation to goods stored at a customs warehouse, the customs procedure of destruction may be 
declared the owner of such cu stoms wareho use.  G/VAL/N/1/RUS/1  
Page 164 
 
 
   
4. Cal culation of customs duties and taxes in respect of goods placed under the customs procedure of 
release for internal consumption after storage of the goods at a customs warehouse shall be effected 
taking into account particularities  specified i n Article 238  of the Customs Code of the Customs 
Union.  
 
Section 31. Customs procedure for processing in the customs territory  
 
Article 240. The content of the customs procedure of processing in  the customs  
territory and the conditions for p lacing goods  under the cus toms procedure  
 
The content of the customs procedure of processing in the customs territory and the conditions for 
placing goods under the customs procedure are defined by articles 239 and 240 of the Customs Code 
of the Customs U nion.  
 
Article 241. Identi fication of foreign goods in processed products  
 
1. In order to identify foreign goods in the products of processing thereof methods specified in Article 
242 of the Customs Code of the Customs Union shall be used.  
 
2. Admissibil ity of the d eclared identifi cation method is established by customs authority while 
granting a permit for processing of goods, taking into account characteristic features of the goods and 
operations taken for processing of the goods. If the method to ident ify foreign goods in the pro ducts 
of processing thereof suggested by the declarant is not considered by the customs authority as 
acceptable, the customs authority is entitled to independently determine the method of identification 
of goods.  
 
Article 242. Terms of pro cessing of goods  in the customs territory  
 
1. The term of processing of goods in the customs territory is to be determined by the declarant within 
the term specified in clause 1 of Article 243 of the Customs Code of the customs union, and shal l be 
approve d by the customs authority within the framework of consideration of the application for a 
permit to process goods.  
 
2. Upon the reasoned application of the declarant the term of processing of goods may be extended 
within the period specified i n part 1 of this article.  
 
3. The customs authority shall consider the application for extension of the term of processing in the 
customs territory within 10 working days and shall inform the declarant about the extension of the 
term of processing or refu sal of such extension.  
 
The customs authority may refuse to extend the term of processing only if the declarant is not in 
compliance with the requirements and conditions of application of the customs procedures of 
processing goods in the customs territory  as defined by legislation on  the customs business in the 
Russian Federation.  
 
The refusal of the customs authority to extend the term of processing of goods in the customs territory 
should be reasonable and justified. The declarant shall be notified of t he refusal i n writing.  
 
Article 243. Norms of output of processed products in the customs territory  
 
1. Norms of output of processed products are determined by the declarant on the basis of actual 
conditions under which processing of goods is exercised a nd shall be approved by the cu stoms  G/VAL/N/1/RUS/1  
 Page 165 
 
 
  authority within the framework of consideration of the application for a permit to process goods, 
except as provided for in clause 2 of this article.  
 
In the course of agreement upon norms of output of processed product s customs au thorities shall ta ke 
into account opinions of expert organizations based on a specific technological process of processing 
of goods.  
 
2. If the conditions as set out in clause 2 of Article 245 of the Customs Code of the customs union are 
observ ed, the comp etent authorities authorized by the Government of the Russian Federation may 
establish standard norms of output of processed products.  
 
Article 244. Permit for processing of goods in the customs territory  
 
1. The document stipulating the cond itions of pr ocessing of goods i n the customs territory is, under 
Articles 240 and 244 of the Customs Code of the Customs Union, the permit for processing of goods 
in the customs territory.  
 
The permit for processing of goods in the customs territory shall  contain inf ormation prescribed  by 
Article 244 of the Customs Code of the Customs Union.  
 
Data on quantity and value of foreign goods, products of processing thereof, remainders and wastes, 
as well as information about the documents confirming execution o f a foreign trade transaction o r any 
other documents confirming the right of possession, use and (or) disposal for goods not within the 
framework of a foreign trade transaction, shall be specified if they are available to the declarant in the 
course of app lication for  a permit to proces s goods in the customs territory.  
 
2. If the goods are placed under the procedure of processing in the customs territory by an authorized 
economic operator, the agreement between the authorized economic operators and the cus toms 
authori ty signed in accord ance with clause 5 of Article 86 of this Federal Law may be used as a 
document stipulating the conditions of processing in the customs territory, provided that such 
agreement shall contain information specified in clause 1 of  this articl e. 
  
3. Upon writte n request of the person who obtained the permit for processing, subject to authorization 
by the customs authority, the permit to process goods in the customs territory may be amended or 
supplemented, provided that such amendm ents and sup plements shall not conflict with the legislation 
on the customs business in the Russian Federation.  
 
The c ustoms authority that issued the permit shall consider the application within 10 working days 
and, if it agrees, shall introduce the amen dments and s upplements. The ref usal of the customs 
authority to introduce the amendments and supplements to the permit for processing of goods must be 
reasonable and justified. The declarant shall be notified of the refusal in writing.  
 
4. During the term  of validity  of the permit to p rocess goods, the person who received such permit is 
entitled to transfer the permit subject to written authorization of the customs authority to any other 
Russian person, provided that such person shall undertake to further comply with requirements and 
conditions of application of the customs procedure of processing in the customs territory as stipulated 
by customs legislation of the customs union and the legislation on the customs business in the Russian 
Federation.  
 
At tha t, the perso n transferring the permit for processing of goods in the customs territory must submit 
to the customs authority a report on fulfillment of the requirements and conditions of application of 
the customs procedure for processing in the customs ter ritory, the legislation on the customs business 
in the Russian Federation over the period during which the goods were used according to the customs G/VAL/N/1/RUS/1  
Page 166 
 
 
  procedure of processing in the customs territory, and shall pay customs duties and taxes, if during this 
period any even ts happened resulti ng in the obligation to pay customs duties and taxes.  
 
5. If observance of the customs procedure is guaranteed (Article 222 of the Federal Law) the person 
who obtained the permit for processing of goods shall execute appropr iate documen ts in his name.  
 
6. The person accepting the permit for processing of goods in the customs area shall have the rights 
and obligations for application of the customs procedure of processing in the customs territory, as 
established by the legisl ation on the  customs business i n the Russian Federation, since the date of 
adoption by the customs authority of the decision to transfer the permit to process goods.  
 
7. The form of the permit for processing of goods in the customs territory and the proce dure for 
introduction of amendm ents and supplements to the permit is established by the federal executive 
authority authorized in the area of the customs business upon agreement with the federal executive 
authority accomplishing functions for development o f the state policy and legal re gulation of foreign 
economic activities .  
 
Article 245. Issue of a permit to process goods in the customs territory  
 
1. The permit for processing goods in the customs territory may be obtained by any Russian entity, 
includin g the one no t directly executing  any processing operations.  
 
2. To obtain a permit to process goods in the customs territory the interested person shall submit an 
application to the customs authority in whose region of operation it is registered as the ta xpayer in 
accordance with Russia n legislation on taxes and fees.  
 
3. The application shall include the following information:  
on the a pplicant (the declarant);  
on the person(s) directly executing the operations for processing of goods;  
on goods (name, classificati on code according to  the commodity nomenclature) proposed for 
processing, products of such processing;  
on wastes (goods produced in the course of execution of operations for processing of foreign 
goods, other than products of processing) and r emainders (a  part of foreign goo ds, not used in 
for production of a whole product (product of processing) in accordance with norm(s) of 
output of rule product(s) of processing);  
on processing operations, including technology and timing thereof;  
on locati on of produc tion facilities used  for execution of processing operations;  
on the norm of output of processed products;  
on proposed methods of identification of imported goods in the processed products;  
on replacement of imported goods with equivalent goo ds;  
on adva nce delivery of prod ucts of processing before import of foreign goods;  
on the possibility of further commercial use of wastes;  
on the terms of processing of goods.  
 
4. The application for processing of goods in the customs territory shall be  accompanied  by 
documents confir ming the information stated in the application.  
 
5. The customs authority shall consider the application for processing of goods in the customs 
territory and the attached documents within 15 days from the date of acceptance  thereof.  
 
The c ustoms authorit y may request from third parties, as well as state authorities documents, 
confirming the information specified in clause 3 of this article. Such persons must, within 10 days 
from receipt of the request submit the requested d ocuments. Th us, the customs auth ority may extend  G/VAL/N/1/RUS/1  
 Page 167 
 
 
  the term for consideration of the application, but not more than by 30 days from the date of its 
acceptance.  
 
6. If the purpose of placing goods under the customs procedure of processing in customs territor y is 
repair of such goods, then the declaration submitted within the framework of import of foreign goods 
for processing may be submitted as the application for processing of the goods in the customs 
territory. The term of consideration of such application  for process ing of goods by the customs 
authority shall not exceed the term of verification of the customs declaration, set in clause 1 of Article 
196 of the Customs Code of the customs union.  
 
7. The customs authority shall refuse to issue a permit for p rocessing of  goods only in case if the 
declarant fails to comply within the framework of submission of the application with the requirements 
and conditions of application of the customs procedure of processing in the customs territory 
established by the cu stoms legisl ation of the Customs  Union, the Russian legislation on customs, as 
well as in the case of adoption by the customs authority of the decision to refuse to approve the 
declared norms of output of products of processing and the term of processing o f goods.  
 
The refusal of the cu stoms authority to grant the permit for processing of goods must be reasonable 
and justified. The declarant shall be notified of the refusal to grant this permit in writing.  
 
Article 246. Withdrawal of the permit for proces sing of good s in the customs ter ritory  
 
1. The issued permit for processing of goods may be withdrawn by the customs authority.  
 
2. The permit for processing of goods shall be withdrawn if, in accordance with the decision of the 
Commission of the customs  union place ment of goods under t he customs regime of processing in the 
customs territory is not allowed.  
 
3. The decision of the customs authority to revoke the permit for processing of goods shall come into 
orce at the date of entry into force of the de cision of th e Commission of the c ustoms union.  
 
4. In case of  withdrawal of the permit for processing, foreign goods may not be placed under the 
customs procedure for processing in the customs territory in accordance with the withdrawn permit, 
and as reg ard to goods  placed under the cus toms procedure for processing in the customs territory 
before withdrawal of the permit, it is allowed to complete this procedure in accordance with section 
34 of the Customs Code of the customs union.  
 
5. The form and proc edure for wi thdrawal of permit fo r processing of goods are established by the 
federal executive authority authorized in the area of the customs business upon agreement with the 
federal executive authority accomplishing functions for development of the stat e policy and  legal 
regulation of foreign economic activities .  
 
Article 247. Replacement of foreign goods with equivalent goods (equivalent compensation)  
 
1. Subject to authorization by the customs authority replacement of foreign goods placed under the 
customs proce dure of processing in the customs territory may be replaced with equivalent goods in 
accordance with Article 248 of the Customs Code of the Customs Union. Authorization to apply 
equivalent compensation shall be specified by the customs authorit y in the per mit for processing of 
goods in the customs territory.  
 
2. If replacement of foreign goods with equivalent goods is permitted, export of processed products 
obtained from equivalent goods is allowed until import of foreign goods to the customs u nion, which 
shall be stated in the  permit for processing of goods in the customs territory.  G/VAL/N/1/RUS/1  
Page 168 
 
 
   
3. In the case of application of equivalent compensation, the term of processing begins from the date 
of registration of the customs declaration for import of for eign goods o r export of processed products 
whichever comes the first.  
 
4. The Government of the Russian Federation has the right to determine the procedure for application 
of the equivalent compensation in respect of certain categories of goods.  
 
Article  248. Accoun ting of goods within t he framework of application of  
the customs procedure of processing in the customs territory.  
Reporting on application of the customs procedure of processing in the customs territory  
 
1. The declarant, as well as persons i nvolved in p rocessing of goods plac ed under the customs 
procedure of processing in the customs territory, are obliged to keep records on goods.  
 
2. Accounting for goods is to be maintained in accordance with the requirements of Russian 
legislation on acco unting and t ax accounting.  
 
If dur ing the term of processing of goods the same foreign goods are imported in several lots, 
accounting of such goods for customs purposes shall be based on the assumption that the goods 
imported the first shall be  first use d for proces sing.  
 
The rules under  the second clause of this clause shall not apply if the method of identification of 
foreign goods in the products of processing thereof, as specified in the permit for processing, requires 
comparison of certain foreign g oods with th e product of processing , for production whereof these 
foreign goods were used.  
 
The d eclarant may refuse to use this rule if it is not compatible with its methods of accounting.  
 
3. The declarant of goods shall at least once every three month s submit to the customs authority a  
report on the observance of the requirements and conditions of application of the customs procedure 
for processing in the customs territory in accordance with this article.  
 
4. If foreign goods are imported into the Rus sian Federat ion and (or) processed products are exported 
from the Russian Federation in several lots, final reconciliation of processed products specified in the 
permit for processing of goods may be carried out from time to time after export of processed 
products, bu t at least once every t hree months and not later than 30 days after export of the last lot of 
processed products.  
 
5. The form of the report and the procedure for submission of reports shall be defined by the federal 
executive authority author ized in the area of the customs bus iness upon agreement with the federal 
executive authority accomplishing functions for development of the state policy and legal regulation 
of foreign economic activities .  
 
Article 249. Completion and Suspension of the cu stoms  
proced ure of processing in th e customs territory  
 
1. Completion of the customs procedure of processing shall be carried out in accordance with Article 
249 of the Customs Code of the customs union.  
 
2. At placement of processed products and (or) for eign goods n ot having been processed under the 
customs procedure of release for internal consumption, customs duties and taxes are to be paid taking 
into account the particularities prescribed in Article 251 of the Customs Code of the Customs Union.   G/VAL/N/1/RUS/1  
 Page 169 
 
 
   
3. Until expirat ion of the term of proces sing of goods the customs procedure of processing in the 
customs territory (within the period of processing of goods) may be suspended. The procedure for 
suspension and resumption of the customs procedure of processing in the custo ms territory is to be 
determined by the decision of the Commission of the customs union.  
 
Section 32. Customs procedure for processing outside the customs territory  
 
Article 250. The content of the customs procedure of processing outside the  
customs terri tory and the conditions fo r placing goods under the customs procedure  
 
Contents of the customs procedure of processing outside the customs territory and the conditions for 
placing goods under the customs procedure are defined by articles 252 a nd 253 of th e Customs Code 
of the Custo ms Union.  
 
Article 251. The term of processing of goods outside the customs territory  
 
1. The term of processing of goods outside the customs territory is to be determined by the declarant 
within the term set in Art icle 256 of the Customs Code of the cust oms union, and approved by the 
customs authority in the course of consideration of the application for a permit to process goods.  
 
2. Upon reasoned application of the declarant the term of processing of goods may be extended wit hin 
the period specified in clause 1 of this article.  
 
3. The customs authority shall consider the application for extension of the term of processing outside 
the customs territory within 10 working days and shall inform the declarant on the e xtension of the 
term or refusal. The cus toms authority may refuse to extend the term of processing only if the 
declarant is not in compliance with the requirements and conditions of application of the customs 
procedure for processing of goods outside the c ustoms terri tory established by the legi slation on 
customs in the Russian Federation.  
 
The refusal of the customs authority to extend the term of processing of goods outside the customs 
territory should be reasonable and justified. The declarant shall be notified of the refusal in writing.  
 
Article 252. Identification of goods in products of processing  
 
1. In order to identify goods of the customs union in the products of processing methods specified in 
Article 255 of the Customs Code of the customs unio n shall appl y. 
  
2. Admissibility of the declared method of identification of exported goods for processing outside the 
customs territory in products of their processing shall be established by the customs authority taking 
into account characteristic featu res of goods  and operations for processin g of goods. If the method 
proposed by the declarant for identification of foreign goods in the products of their processing is not 
considered by customs authority as acceptable, the customs authority is entitled to independentl y 
determine the method of ide ntification of goods.  
 
Article 253. Norms output of processed products outside the customs territory  
 
1. Norms of output of processed products are to be determined by the declarant based on actual 
conditions under  which the g oods are processed and shall b e agreed with the customs authority within 
the framework of consideration of the application for a permit to process goods, except as provided 
for in clause 2 of this article.  
 G/VAL/N/1/RUS/1  
Page 170 
 
 
  In the course of agreement on norms of output th e customs authority shall taki ng into account 
opinions of expert organizations based on a specific technological process.  
 
2. If processing operations outside the customs territory are executed in relation to goods whose 
characteristics remain  practically  constant, usually carried out  in accordance with clearly defined 
technical requirements and result in obtaining processed products of consistent quality, competent 
authorities, authorized by the Government of the Russian Federation, may establ ish standard  norms of 
output of products o f processing.  
 
Article 254. Permit for processing of goods outside the customs territory  
 
1. The document stipulating conditions of processing of goods outside the customs territory provided 
for under Articles 25 3 and 257 of  the Customs Code of the Custom s Union, is the permit for 
processing of goods outside the customs territory.  
 
The permit for processing of goods outside the customs territory shall contain information specified in 
Article 257 of the Customs Co de of the cu stoms union.  
 
2. If the goods are placed under the procedure of processing outside the customs territory by an 
authorized economic operator, the agreement between the authorized economic operators and the 
customs authority signed in accordance  with clause  5 of Article 86 of this Federa l Law may be used 
as a document stipulating the conditions of processing in the customs territory, provided that such 
agreement shall contain information specified in article 257 of the Customs Code of the customs  
union.   
 
3. The permit for processing of goods outside the customs territory shall remain in force within the 
established term of processing of goods.  
 
4. Upon written request of the declarant, subject to authorization by the customs authority the issue d 
permit for  processing of goods  may be ame nded or supplemented, provided that such amendments 
and supplements shall not contradict the legislation on customs in the Russian Federation.  
 
The c ustoms authority which issued the permit shall consider the app lication wit hin 10 working days 
and if it a grees, shall introduce such amendments and supplements. The refusal of the customs 
authority to amend and supplement the permit for processing of goods must be reasonable and 
justified. The declarant shall be noti fied on the refusal in writing.  
 
5. The f orm of the permit for processing of goods outside the customs territory and the procedure for 
amendment and supplement of the permit shall be established by the federal executive authority 
authorized in the area of  the customs  business upon agreement with t he federal executive authority 
accomplishing functions for development of the state policy and legal regulation of foreign economic 
activities . 
 
Article 255. Issue of the permit for processing of goods outside the  customs ter ritory  
 
1. The permit for proce ssing of goods may be obtained by any Russian person.  
 
2. To obtain a permit to process goods outside the customs territory the interested person shall submit 
an application for processing of goods to the custom s authority in whose region of operation it is 
registered as the taxpayer in accordance with Russian legislation on taxes and fees.  
 
3. The application for processing of goods shall include the following information:  
  G/VAL/N/1/RUS/1  
 Page 171 
 
 
  on the a pplicant (the declarant);  
on the person( s) directly executing the operat ions for processing of goods and their location;  
on goods (name, classification code according to the commodity nomenclature) proposed for 
processing, products of such processing;  
on processing operations inclu ding the tec hnology and terms of execution t hereof;  
on the norm of output of processed products;  
on products of processing of goods and proposed quantity thereof;  
on methods of identification of goods of the customs union in the processed products;  
on re placement of  processed products with foreign  goods;  
on the term of processing of goods.  
 
The application for processing of goods outside the customs territory shall be accompanied by 
documents confirming the information stated in the application.  
 
4. The customs au thority shall consider the appli cation for processing of goods outside the customs 
territory and the attached documents within 15 days from the date of acceptance thereof.  
 
The c ustoms authority may request from third parties as well as state authorities documents 
confirming the declare d information. At that, the customs authority may extend the term for 
consideration of the application for processing of goods outside the customs territory, but not more 
than by 30 days from the date of its acce ptance.  
 
5. If the purpose of placing goods  under the customs procedure of processing outside customs 
territory is repair of such goods, then the customs declaration may be used as the application for 
processing of the goods outside the customs territory.  The term of  consideration of such applicati on 
shall not exceed the term specified in article 196 of the Customs Code of the customs union.  
 
6. The customs authority shall refuse to issue a permit for processing of goods outside the customs 
territory only  in case if the declarant fails to comply wi th the requirements and conditions of 
application of the customs procedure of processing of goods outside the customs territory established 
by the Russian legislation on customs within the framework of submission  of the appl ication for 
processing of goods outside the customs territory, as well as in the case of adoption by the customs 
authority of the decision to refuse to approve the declared norms of output of products of processing 
and the term of processing of  goods.  
 
The refusal of the customs authori ty to grant the permit for processing of goods outside the customs 
territory must be reasonable and justified. The declarant shall be notified of the refusal to grant this 
permit in writing.  
 
Article 256. Withdr awal of the permit for processing of goods o utside the customs territory  
 
1. The issued permit for processing of goods outside the customs territory may be withdrawn by the 
customs authority.  
 
2. The permit for processing of goods outside the customs ter ritory shall  be withdrawn if, in 
accordance w ith the decision of the Commission of the customs union placement of goods under the 
customs regime of processing outside the customs territory is not allowed.  
 
3. The decision of the customs authority to revok e the permit  for processing of goods outside the 
customs territory shall come into force at the date of entry into force of the decision of the 
Commission of the customs union.  
 G/VAL/N/1/RUS/1  
Page 172 
 
 
  4. In case of  withdrawal of the permit for processing, goods may not be placed under the  customs 
procedure of processing outside the customs territory. In case of import of processed products placed 
under the customs procedure for processing outside the customs territory before withdrawal of the 
permit, it is allowed to complete this  procedur e in accordance with section 35 o f the Customs Code of 
the customs union.  
 
5. The form and procedure for withdrawal of the permit for processing of goods outside the customs 
territory are established by the federal executive authority authorized in the ar ea of the customs 
business upon a greement with the federal executive authority accomplishing functions for 
development of the state policy and legal regulation of foreign economic activities .  
 
Article 257. Replacement of processed products with foreign g oods  
 
1. Products of processing ma y be replaced with foreign goods in accordance with Article 259 of the 
Customs Code of the Customs Union.  
 
2. If the purpose of processing was free (warranty) repair carried out within the warranty period, 
repla cement of  processed products with foreign go ods is allowed upon the application of the 
declarant, if the foreign producer of the goods confirms the need to replace the defected goods with 
similar goods, and if the possibility of such replacement is provide d for by the contract or the 
manufacturer's warranty and these goods are placed under the customs procedure of re -import during 
the period of processing. The provisions of this clause shall not apply if, at initial import to the 
Russian Federation when the  goods we re placed under the customs procedu re of release for internal 
consumption, the defects were taken into account resulting in such free (warranty) repair of such 
goods. The customs authority shall indicate the permit to apply replacement of processe d product s by 
foreign goods in the permit fo r processing of goods in the customs territory. In cases where the 
declaration of goods is used as the permit for processing, the permit of the customs authority for 
replacement of processed products with equival ent forei gn goods is to be issued in form of  a separate 
document. The permit shall be issued within the terms of release of the goods as prescribed in article 
196 of the Customs Code of the customs union, on the basis of a written request of the declarant,  
executed  in a free form, outlining the reas ons for the need to replace the processed products with 
equivalent foreign products and attachment of documents confirming the information stated in the 
application and fulfillment of the conditions under this cl ause.  
 
3. The procedure for replacement of the products of processing with equivalent foreign goods in cases 
other than in accordance with clause 2 of this Article shall be determined by the Government of the 
Russian Federation.  
 
Article 258. Reporting o n use of the customs procedure of  
processing  outside the customs territory  
 
1. The declarant shall not less than once every three months submit to the customs authority a report 
on fulfillment of requirements and conditions of application of the customs p rocedure of processing 
outside the customs te rritory.   
 
2. If products of processing are imported to the customs territory of the customs union in several lots 
final reconciliation of the quantity of processed products specified in the permit for processi ng of 
goods shall take place not later than 3 0 days after import of the last lot of processed products.  
 
5. The form of the report and the procedure for submission of reports to customs authorities shall be 
defined by the federal executive authority autho rized in the area of the customs business upo n 
agreement with the federal executive authority accomplishing functions for development of the state 
policy and legal regulation of foreign economic activities .   G/VAL/N/1/RUS/1  
 Page 173 
 
 
   
Article 259. Completion of the customs procedur e of proc essing outside the customs territory  
 
1. Not later than expiration of the term of processing of goods, processed products and goods not 
processed must be placed under the customs procedure of re -import, release for internal consumption 
or export (except c ases when in accordance with the laws  of the Russian Federation, these goods are 
subject to back import to the Russian Federation) in accordance with the procedure and under the 
conditions prescribed by the Customs Code of the customs union.  
 
2. Products o f processing may be placed under the customs procedure of re -import or release for 
internal consumption in one or more lots (shipments).  
 
3. In case of placement of products of processing under the customs procedure of release of internal 
consump tion,  im port customs duties and taxes shall b e paid in accordance with Article 262 of the 
Customs Code of the Customs Union.  
 
4. Calculation and payment of customs duties and taxes in case of placement of goods placed under 
the customs procedure of proce ssing out side the customs territory, under the  customs procedure of 
export shall be made taking into account the particularities prescribed in Article 263 of the Customs 
Code of the Customs Union.  
 
Section 31. Customs procedure of processing for internal c onsumptio n 
 
Article 2 60. The content of the cu stoms procedure of processing for internal consumption  and 
the conditions for placing goods under the customs procedure  
 
The content of the customs procedure of processing for internal consumption  and the con ditions f or 
placing goods under the customs proc edure are defined by articles 264 and 265 of the Customs Code 
of the Customs Union.  
 
Article 261. Goods which may be processed for internal consumption  
 
The list of goods which may be processed for internal  consumpt ion is determined by the Government 
of the Russian Federation.  
 
Article 262. Identification of foreign goods in processed products  
 
In order to identify foreign goods in the products of processing thereof methods specified in Article 
264 of the Customs C ode of the Customs Union shall be used.  
 
Admissibility of the declared method to identify foreign goods in the products of processing thereof is 
established by customs authority taking into account characteristic features of the goods and 
operatio ns taken for processing of the goods.  
 
Article 26 3. Terms of processing of goods for internal consumption  
 
1. The term of processing of goods for internal consumption is to be determined by the declarant 
within the term specified in Article 268 of the Cu stoms Cod e of the customs union, and shall be 
appro ved by the customs authority within the framework of consideration of the application for a 
permit to process goods.  
 
2. Upon the reasoned application of the declarant the term of processing of goods may be extend ed 
within the period specified in part 1 o f this article.  G/VAL/N/1/RUS/1  
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3. The customs authority shall consider the application for extension of the term of processing for 
internal consumption within 10 working days and shall inform the declarant about the ex tension o f the 
term of processing or refusal of suc h extension.  
 
The c ustoms authority may refuse to extend the term of processing only if the declarant is not in 
compliance with the requirements and conditions of application of the customs procedure of 
processing  goods outside the customs territory as de fined by section 36 of the Customs Code of the 
customs union and by legislation on the customs business in the Russian Federation.  
The refusal of the customs authority to extend the term of processing of goods for  internal 
consumption should be reasonable  and justified. The declarant shall be notified of the refusal in 
writing.  
 
Article 264. Norms of output of processed products for internal consumption  
 
1. Norms of output of processed products are determ ined by t he declarant on the basis of actual 
conditi ons under which processing of goods is exercised, except as provided for in clause 2 of this 
article, and shall be approved by the customs authority within the framework of consideration of the 
applicatio n for a p ermit to process goods.  
 
In the course of a greement upon norms of output of processed products customs authority shall take 
into account opinions of expert organizations based on a specific technological process of processing.  
 
2. If processing o perations  outside for internal consumption are execu ted in relation to goods whose 
characteristics remain practically constant, usually carried out in accordance with clearly defined 
technical requirements and result in obtaining processed products of cons istent qu ality, competent 
authorities, authorized by  the Government of the Russian Federation, may establish standard norms of 
output of products of processing .  
 
Article 265. Permit for processing of goods for internal consumption  
 
1. The document stipul ating the  conditions of processing of goods for inter nal consumption is, under 
Articles 265 and 269 of the Customs Code of the Customs Union, the permit for processing of goods 
for internal consumption.  
 
The permit for processing of goods in the customs t erritory shall contain information prescribed by 
Article 269 of the Customs Code of the Customs Union.  
  
Data on quantity and value of foreign goods, products of processing thereof, remainders and wastes, 
as well as information about the documents confirmi ng execut ion of a foreign trade transaction or any 
other documents confirming the right of possession, use and (or) disposal for goods not within the 
framework of a foreign trade transaction, shall be specified if they are available to the declarant in the  
course o f application for a permit to process goods in the customs territory.  
 
2. If the goods are placed under the procedure of processing in for internal consumption by an 
authorized economic operator, the agreement between the authorized economic oper ators and  the 
customs authority signed in accordance with clause 5 of Article 86 of this Federal Law may be used 
as a document stipulating the conditions of processing in the customs territory, provided that such 
agreement shall contain information specifi ed in cla use 1 of this article.  
 
3. The issued permi t for processing of goods for internal consumption may not be transferred to any 
other person.  
  G/VAL/N/1/RUS/1  
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  4. Upon written request of the declarant, subject to authorization by the customs authority, the permit 
to process g oods for internal consumption may be amended  or supplemented, provided that such 
amendments and supplements shall not conflict with the legislation on the customs business in the 
Russian Federation.  
 
The c ustoms authority that issued the permit s hall cons ider the application within 10 working days 
and, if it agrees, shall introduce the amendments and supplements. The refusal of the customs 
authority to introduce the amendments and supplements to the permit for processing of goods must be 
reasonabl e and jus tified. The declarant shall be notified of t he refusal in writing.  
 
5. The form of the permit for processing of goods for internal consumption and the procedure for 
introduction of amendments and supplements to the permit are established by the federal exe cutive 
authority authorized in the area of the customs business upon agreement with the federal executive 
authority accomplishing functions for development of the state policy and legal regulation of foreign 
economic activities .  
 
Article 266. Iss ue of a p ermit to process goods for internal consump tion 
 
1. The permit for processing goods for internal consumption may be obtained by any Russian entity.  
 
2. To obtain a permit to process goods for internal consumption the interested person shall submi t an 
application to the customs authority in whose r egion of operation it is registered as the taxpayer in 
accordance with Russian legislation on taxes and fees.  
 
3. The application shall include the following information:  
on the a pplicant (the declarant );  
on the person(s) directly executing the operatio ns for processing of goods;  
on goods (name, classification code according to the commodity nomenclature) proposed for 
processing, products of such processing;  
on processing operations, including technol ogy and t iming thereof;  
on location of production f acilities used for execution of processing operations;  
on the norm of output of processed products;  
on methods of identification of foreign goods in the processed products;  
on the possibility for furth er use of  wastes.  
 
4. The application for processin g of goods shall be accompanied by documents confirming the 
information stated in the application.  
 
5. The customs authority shall consider the application and the attached documents within 15 days 
from the date of acceptance thereof.  
 
The c ustoms author ity may request from third parties, as well as state authorities documents, 
confirming the information specified in clause 1 of this article. Such persons must, within 10 days 
from receipt of the request submit th e requested documents. Thus, the customs au thority may extend 
the term for consideration of the application, but not more than by 30 days from the date of its 
acceptance.  
 
6. The customs authority shall refuse to issue a permit for processing of goods for  internal 
consumption only in case if the d eclarant fails to comply within the framework of submission of the 
application with the requirements and conditions of application of the customs procedure of 
processing for internal consumption establish ed by the  customs legislation of the Russian Federat ion, 
as well as in the case of adoption by the customs authority of the decision to refuse to approve the 
declared norms of output of products of processing and the term of processing of goods.  G/VAL/N/1/RUS/1  
Page 176 
 
 
   
The refu sal of th e customs authority to grant the permit for  processing of goods must be reasonable 
and justified. The declarant shall be notified of the refusal to grant this permit in writing.  
 
Article 267. Accounting of goods within the framework of applicati on of the  
customs procedure of processing for interna l consumption.  
Reporting on application of the customs procedure of processing for internal consumption  
 
1. The declarant, as well as persons involved in processing of goods placed under the customs 
procedure of processing for internal consumption, are obl iged to keep records on goods.  
 
2. Accounting for goods is to be maintained in accordance with the requirements of Russian 
legislation on accounting and tax accounting.  
 
If during the term of processin g of good s the same foreign goods are imported in sev eral lots, 
accounting of such goods for customs purposes shall be based on the assumption that the goods 
imported the first shall be  first used for processing.  
 
The rules under the second clause of thi s clause shall not apply if the method of identificat ion of 
foreign goods in the products of processing thereof, as specified in the permit for processing, requires 
comparison of certain foreign goods with the product of processing, for production whereof these 
foreign goods were used.  
 
The d eclarant may re fuse to use this rule if it is not compatible with its methods of accounting.  
 
3. The declarant of goods shall at least once every three months submit to the customs authority a 
report on the observance  of the r equirements and conditions of application of  the customs procedures 
for processing for internal consumption in accordance with this article.  
 
4. If foreign goods are imported to the Russian Federation in several lots, final reconciliation of 
quan tity proc essed products specified in the permit for p rocessing of goods may be carried out 
periodically, but at least once every three months and not later than 30 days after import of the last lot 
of foreign goods.  
 
5. The form of the report and the proc edure for  submission of reports shall be defined by t he federal 
executive authority authorized in the area of the customs business upon agreement with the federal 
executive authority accomplishing functions for development of the state policy and legal reg ulation 
of foreign economic activities .  
 
Article 268 . Completion of the customs procedure of processing for internal consumption  
 
Not later than the day of expiration of the term of processing, processed products and not processed 
goods shall be placed u nder the customs procedure of release for internal con sumption in accordance 
with the procedure prescribed by articles 273, 275 and 276 of the Customs Code of the customs union.  
 
Section 34. Customs procedure of temporary import (admission)  
 
Article 269. The conte nt of the customs procedure of temporary  
impor t (admission) and the conditions for placing goods under the customs procedure  
 
The content of the customs procedure of temporary import and conditions for placing goods under the 
customs procedure are  establis hed by articles 277 and 278 of the Customs Cod e of the Customs 
Union.   G/VAL/N/1/RUS/1  
 Page 177 
 
 
   
Article 270. Use and disposal of temporarily imported goods  
 
1. Use and disposal of goods placed under the customs procedure of temporary import (admission) 
shall be exerci sed with observance of the restrictions established by A rticle 279 of the Customs Code 
of the Customs Union.  
 
2. Temporarily imported goods must be in actual possession and use of the declarant, except in cases 
specified by Articles 271 and 272 of this Fe deral Law .  
 
Article 271. Transfer of temporarily import ed goods by the  
declarant to another person for possession and use without the permit of the customs body  
 
1. Transfer of temporarily imported goods by the declarant to another person for possession and use 
without the permit of the customs body is allowed  for the purposes speculated in sub -clause 1) of 
clause 3 of Article 279 of the Customs Code of the customs union:  
 
1) temporary import of reusable (returnable) containers intended for packaging and  protecti on 
of goods that are supposed to be sold or circ ulated, if, under a foreign trade contract this or 
similar package (of the same type and of approximately equal value) is to be returned;  
2) testing, research, assays, inspection, experiments or tri als with the temporarily imported 
goods or use thereof in  testing, research, assays, inspection, experiments or trials;  
3) for other purposes determined by the Government of the Russian Federation.  
 
2. At transfer of temporarily imported goods to other p ersons fo r possession and use, the declarant 
shall notify  in writing in any form the customs authority at whose premises the goods were placed 
under the customs procedure, indicating the name and address of the person to whom the goods are to 
be transferre d, the pu rpose of transfer of the goods, as well as the l ocation of the goods, if the value of 
such goods exceeds five hundred thousand rubles.  
 
3. Transfer of temporarily imported goods to another person without the permit of the customs 
authority shall not relea se the declarant of the customs procedure of tem porary import (admission) 
from observance of the requirements and conditions established by Section 37 of the Customs Code of 
the customs union.  
 
Persons to whom the declarant transfers for possessi on and us e the temporarily imported goods shall 
be jointl y and severally liable together with the declarant for customs payments at the amount of 
customs payments payable.  
 
4. The customs authority is entitled in accordance with clause 2 of Article 98 of the Custo ms Code of 
the Customs Union to seek documents a nd information about the actual location of the temporarily 
imported goods, and in case of transfer of such goods in accordance with paragraph 1 of this article to 
another person, the information abo ut that p erson and in writing (or ) electronically and ma y stipulate 
the term for submission of such information which should be sufficient for submission of the 
requested documents and information.  
 
Article 272. Transfer of temporarily imported goods by the 
decla rant to another person for possession and use wi th the permit of the customs body  
 
1. Transfer of temporarily imported goods by the declarant to another person for possession and use 
with the permit of the customs body is permissible only in case s not ref erred to in Article 271 of this 
Federal Law.  
 G/VAL/N/1/RUS/1  
Page 178 
 
 
  2. Transfer of temporarily imported goods to another person for possession and use shall be permitted 
with the written permit of customs authority provided that such person shall undertake to furthe r 
observe  the requirements and conditions for temporary im port established by the customs legislation 
of the Customs Union and the law on customs in the Russian Federation.  
 
3. The declarant transferring the temporarily imported goods must pay customs dut ies and t axes over 
the period when it used the goods in ac cordance with the customs procedure of temporary import 
(admission), if during this period any events arose resulting in the obligation to pay such customs 
duties and taxes.  
 
4. If observance of th e customs  procedure of temporary import is secured by guar antees (Article 222 
of the Federal Law), the person who obtains the temporarily imported goods shall execute appropriate 
documents in its name.  
 
5. The person who obtains the temporarily imported g oods shal l have the rights and obligations for 
application  of the customs procedure of temporary import, as established by section 37 of the 
Customs Code of the customs union and legislation on customs in the Russian Federation, since the 
date of adoption by the cu stoms authority of the decision on transfer of th e temporarily imported 
goods.  
 
Article 273. Term of temporary import of goods  
 
1. The term of temporary import (admission) of goods is to be established by the customs authority on 
the basis of th e applica tion of the declarant according to the objectives and circumstances of such 
import, within the term established by Article 280 of the Customs Code of the Customs Union.  
 
2. Upon the reasoned application of the declarant, the term of temporary imp ort (admi ssion) of goods 
may be extended within the period specified in paragraph 1 of this article.  
 
3. The customs authority shall consider the application for extension of the term temporary import 
within 10 working days and shall inform the declarant on extens ion of the term or refusal. The 
customs authority may refuse to extend the term of temporary import (admission) only if the declarant 
is not in compliance with the requirements and conditions of the customs procedure of temporary 
import as defined  by legis lation on customs in the Russian Federation.  
 
The refusal of the customs authority to extend the term of temporary import (admission) of goods 
must be reasonable and justified. The declarant shall be notified of the refusal in writing.  
 
Article 274. Temp orary import (admission) of commercial and scienti fic samples  
 
1. Goods to be temporarily imported to Russia for testing, research, assays, trials, experiments or 
demonstrations, or to be used during testing, research, assaying, trials, experimen ts or dem onstrations 
(hereinafter referred to as "the scient ific or commercial samples") are subject to customs declaring on 
the basis of the simplified procedure in accordance with the provisions of this article.  
 
2. The Government of the Russian Federat ion may e stablish maximum quantities and (or) the 
maximum va lue of the goods to be temporarily imported as scientific or commercial samples 
simultaneously or within a certain period of time in accordance with the customs laws of the customs 
union.  
 
3. Sci entific o r commercial samples provided gratuitously in the c ase of temporary import (admission) 
thereof shall be imported to the Russian Federation with complete conditional exemption from 
customs duties and taxes, if the period of temporary import (export ) thereof  is not more than one year  G/VAL/N/1/RUS/1  
 Page 179 
 
 
  after the release of the  goods by customs authorities. Other cases when scientific or commercial 
samples are transported through the customs border with complete conditional exemption from 
customs duties and taxes in acc ordance w ith the customs procedure of temporary import (expo rt) shall 
be established by the Commission of the customs union.  
 
4. The declarant has the right to declare the customs procedure of destruction of as regard to 
temporarily imported scientific or  commerci al samples in accordance with the provisions of sec tion 
39 of this Federal law, in particular, in cases where the scientific or commercial samples have been 
destroyed or damaged during testing, research, assaying, verification, experiments, trials  or 
demon strations or use thereof in testing, research, assa ying, experimentation, trials or demonstrations.  
 
5. Scientific or commercial samples, temporarily imported to the Russian Federation in the personal 
luggage of passengers, express - mail, as wel l as scie ntific or commercial samples with value not 
exceedi ng 300 thousand rubles, at the request of the declarant may be declared under the simplified 
procedure using the written application of the organization – recipient of scientific or commercial 
samples as t he customs declaration. The form of such applicatio n shall be established by the federal 
executive authority authorized in the area of the customs business upon agreement with the federal 
executive authority accomplishing functions for development  of the s tate policy and legal regulation 
of foreign economi c activities .  
 
6. Scientific institutions and business entities created by them may place under the customs procedure 
of temporary import (admission) scientific or commercial samples using to pro ve the de stination of 
the goods the written application of t he scientific institution to be made in a free form and containing 
information about the scientific or commercial samples and description of the circumstances relating 
to transportation of the sci entific o r commercial samples across the border.  
 
Other per sons shall confirm the purpose of the scientific or commercial samples by submitting to the 
customs authority of a contract with a foreign entity, if it contains information about the purpose of 
import of the scientific or commercial samples, approved plan s (programs) of research, if any, or 
other instruments of economic activities of persons containing information on testing, research, 
assaying, experimentation, trials or demonstrations. The list of such d ocuments is to be approved by 
the federal executive  authority authorized in the area of the customs business upon agreement with the 
federal executive authority accomplishing functions for development of the state policy and legal 
regulation of fo reign eco nomic activities .  
 
7. In case of temporary import (admission) of scientific or commercial samples by scientific 
institutions they are not obliged to pay any customs duties and taxes. In case of temporary import 
(admission) of scientific or commer cial samp les business entities created by scientific institu tions, 
scientific institutions may conclude a surety contract with the customs authority to secure payment of 
customs duties, taxes.  
 
8. The status of the scientific institution is to be confirme d by its constituent documents. The 
Government of the Russia n Federation may establish criteria to classify organizations as scientific 
institutions, or to determine the federal executive body authorized to confirm to the organization of its 
status of a sc ientific institution.  
 
9. The term issue of commercial and scientific samples at temporary import (admission) thereof is 4 
hours from the time of acceptance of the customs declaration provided that simultaneously with the 
customs declaration all necessary  document s shall be provided, except for cases when, in acco rdance 
with this federal law some documents may be submitted after release of the goods. The Government 
of the Russian Federation may established the list of goods the term of release whereof may be up to 
one (1) business day following the date of registra tion of the customs declaration. Within these terms G/VAL/N/1/RUS/1  
Page 180 
 
 
  the customs authorities shall, if necessary, carry out verification of the customs declaration, goods and 
related documents.  
 
10. In case of ex ecution o f customs operations with scientific or commercial samples being 
transported across the customs border in accordance with customs procedures of temporary import 
(admission), the customs fees for customs operations are not chargeable.  
 
Article 275 . Complet ion and suspension of the customs  
procedure of temp orary import (admission)  
 
Completion and suspension of the customs procedure of temporary import (admission)  shall be 
effected  in accordance with Article 281 of the Customs Code of the Customs U nion.  
 
Section 35. Customs procedure of temporary export  
 
Article 276. The content of the customs procedure of temporary  
export and the conditions for placing goods under the customs procedure  
 
The content of the customs procedure of temporary export  and the cond itions for placing goods under 
the customs procedure  are established by articles 285 and 286 of the Customs Code of the Customs 
Union.  
 
Article 277. Term of temporary export of certain categories of goods  
 
1. The term of temporary export  of good s is to b e established by the customs authority on the basis o f 
the application of the declarant according to the objectives and circumstances of such export , within 
the term established by clause 3 of this article.  
 
Upon the reasoned application of the d eclarant,  the term of temporary export  may be extended by the 
custo ms authority taking into account provisions of clauses 3 and 4 of this article.  
 
2. The customs authority shall consider the application for extension of the term of temporary export  
withi n 10 work ing days and shall inform the declarant on extension of th e term or refusal. The 
customs authority may refuse to extend the term of temporary export  only if the declarant is not in 
compliance with the requirements and conditions of the customs pro cedure of  temporary export  as 
defined by section 38 of the Cus toms Code of the customs union and legislation on customs in the 
Russian Federation.  
 
The refusal of the customs authority to extend the term of temporary export  must be reasonable and 
justifie d. The de clarant shall be notified of the refusal in writing.  
 
3. In accordance with clause 2 of Article 288 of the Customs Code of the Customs Union for certain 
categories of goods depending on the purpose of export outside the customs territory of the c ustoms 
union, as well as for goods re -import whereof in case o f tem porary export is required in accordance 
with Russian law, the deadline for temporary export are to be set by the Government of the Russian 
Federation.  
 
4. In case of transfer to a foreign person of  the ownership right for the temporarily exported goo ds, for 
which the legislation of the Russian Federation do not require return thereof to the territory of the 
Russian Federation, the term of temporary export of these goods is not subject to ex tension, and the 
goods shall be placed under the customs proce dure for export.  
  G/VAL/N/1/RUS/1  
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  Article 278. Temporary export of commercial and scientific samples  
 
1. Scientific or commercial samples to be temporarily exported from the Russian Federation outside 
the cus toms unio n for testing, research, assays, trials, experiments o r dem onstrations, or to be used 
during testing, research, assaying, trials, experiments or demonstrations are subject to customs 
declaring on the basis of the simplified procedure in accordance  with the  provisions of this article.  
 
2. Scientific or commer cial samples to be temporarily exported from the Russian Federation outside 
the customs union in the personal luggage of passengers, express - mail, as well as scientific or 
commercial samples with valu e not exceeding 300 thousand rubles, at the request of  the declarant 
may be declared under the simplified procedure using the written application of the organization – 
sender of the scientific or commercial samples as the customs declaration. The form of s uch 
application shall be established by the federal ex ecuti ve authority authorized in the area of the 
customs business upon agreement with the federal executive authority accomplishing functions for 
development of the state policy and legal regula tion of f oreign economic activities .  
 
3. Scientific institutio ns an d business entities created by them may place under the customs procedure 
of temporary export of scientific or commercial samples using to prove the destination of the goods 
the written ap plication  of the scientific institution to be made in a free fo rm an d containing 
information about the scientific or commercial samples and description of the circumstances relating 
to transportation of the scientific or commercial samples across the borde r.  
 
4. Other persons shall confirm the purpose of the scientif ic or  commercial samples by submitting to 
the customs authority of a contract with a foreign entity, if it contains information about the purpose 
of export of the scientific or commercial sampl es, appro ved plans (programs) of research, if any, or 
other ins trume nts of economic activities of persons containing information on testing, research, 
assaying, experimentation, trials or demonstrations. The list of such documents is to be approved by 
the federal e xecutive authority authorized in the area of the custo ms bu siness upon agreement with the 
federal executive authority accomplishing functions for development of the state policy and legal 
regulation of foreign economic activities .  
 
5. In case of temporary  export of scientific or commercial samples by scienti fic institutions they are 
not obliged to provide any security of payment of customs duties and taxes. In case of temporary 
export of scientific or commercial samples by business entities create d by scie ntific institutions, 
scientific institutions may concl ude a  surety contract with the customs authority to secure payment of 
customs duties, taxes.  
 
6. The status of the scientific institution shall be confirmed in accordance with the procedure 
prescribed by clause article of this Federal Law.  
 
7. The term o f release of commercial and scientific samples at temporary export thereof is 4 hours 
from the time of acceptance of the customs declaration provided that simultaneously with the customs 
declar ation all  necessary documents shall be provided, except for cas es wh en, in accordance with this 
federal law some documents may be submitted after release of the goods. The Government of the 
Russian Federation may establish the list of goods the term of rel ease wher eof may be up to one (1) 
business day following the da te of  registration of the customs declaration. Within these terms the 
customs authorities shall, if necessary, carry out verification of the customs declaration, goods and 
related documents.  
 
8. In cas e of execution of customs operations with scientific o r com mercial samples being exported 
from the Russian Federation with the customs procedure of temporary export, no customs fees for 
customs operations are chargeable.  G/VAL/N/1/RUS/1  
Page 182 
 
 
  Article 279. Completion of the cu stoms procedure of temporary export  
 
1. Completion of the c ustoms procedure of temporary export  shall be effected  in accordance with 
Article 289 of the Customs Code of the Customs Union.  
 
2. At temporary export of goods, at the application of th e declara nt, the customs authority shall 
determine identificatio n sig ns of the goods and shall specify the same in the documents of the 
declarant. At re -import of previously temporarily exported samples the customs authority shall verify 
matching of the id entificat ion signs. If such signs match and there are no direct evide nce of 
substitution of the goods, customs authorities may not refuse to place the goods under the customs 
procedure of re -import.  
 
Section 36. Customs procedure for re -import  
 
Article 28 0. The co ntent of the customs procedure of re -import  
and conditio ns of  placing of goods under the customs procedure  
 
The content of the customs procedure of re -import and conditions of placing of goods under the 
customs procedure are established by articl es of the  Customs Code of the Customs Union.  
 
Article 281. The pe rson who may act as the declarant within  the framework  
of placement of goods under the customs procedure of re -import  
 
Any person who may act as the declarant in accordance with Article 186  of the Cu stoms Code of the 
customs union may be the declarant of t he cu stoms procedure of re -import if such person provides, 
within the framework of placement of the goods under the customs procedure of re -import, the 
documents and data stipulated in Arti cle 294 of  the Customs Code of the customs union, even if that 
person wa s not the declarant of the goods at export thereof.  
 
Article 282. Return (set off) of amounts of export customs duties  
 
1. In respect of goods specified in sub -clause 1) of clause 1 of Artic le 293 of the Customs Code of the 
Customs Union placed under  the customs procedure of re -import return of (set off) of the paid 
amounts of export customs duties if these goods are placed under the customs procedure of re -import 
not later than six  (6) month s from the day following the day of placement of such goods under  the 
customs procedure of export.  
 
2. Return (set off) of paid amounts of export customs duties shall be effected by customs authorities in 
accordance with the procedure prescribed  by sectio n 17 of this Federal Law.  
 
Article 283. Reimbursement of im port customs duties, taxes, subsidies  and other amounts  
within the framework of placement of goods under the customs procedure of re -import  
 
1. In case of re -import of goods the followi ng shall b e reimbursed:  
amounts of import customs duties, taxes and (o r) interest thereon, if amounts of such duties, 
taxes and (or) interest were not charged or were returned in connection with export of the 
goods from the customs territory of the custom s union;  
amounts of internal taxes, subsidies and other amounts not pa id or  received, directly or 
indirectly as payments, benefits or compensation in connection with export of the goods from 
the customs territory of the customs union.  
 
2. Amounts of impo rt customs  duties and taxes are to be calculated according to the rules  specified in 
Article 251 of the Customs Code of the Customs Union to determine the amounts of customs duties  G/VAL/N/1/RUS/1  
 Page 183 
 
 
  and taxes payable within the framework of placement of products of processi ng under t he customs 
procedure of release for internal consumption. The  procedure for return of the amounts of import 
customs duties shall be determined by the international treaty of the Russian Federation.  
 
3. The amounts of internal taxes are to be cal culated on  the basis of the rates applicable as of the date 
of acceptan ce of  the customs declaration at export of the goods from the customs territory and the 
customs value of the goods and (or) quantity thereof, as defined at export of the goods from the 
customs te rritory of the customs union.  
 
If at declaration of the cust oms p rocedure of export in relation to the goods to be exported the customs 
value of the goods is not determined and was not declared, in order to calculate the amount of internal 
taxes , the pric e actually paid or payable for the goods specified in the inv oice issued in connection 
with the sale and purchase transaction at export of the goods, converted into rubles in accordance with 
the procedure prescribed by the customs legislation of the Russia n Federation shall be used. In case of 
declaration in relatio n to such goods of the customs procedure of export in connection with other 
transactions the value of such goods specified in commercial or other documents relating to these 
goods at ex port there of converted into rubles in accordance with the procedure pre scrib ed by the 
customs legislation of the Russian Federation shall be used.  
 
4. The procedure for calculation of the amounts of subsidies and other amounts not listed in clause 2 
of th is Article  shall be determined by the Government of the Russian Federat ion. The Government of 
the Russian Federation has the right to determine cases when, in addition to the above mentioned 
sums, interest accrue thereon at the refinancing rates of the Cen tral Bank of the Russian Federation.  
 
5. Amounts of import customs dut ies, taxes, internal taxes, subsidies and other amounts and interest 
thereon under this Article shall be paid in accordance with the procedure prescribed by the Customs 
Code of the cust oms union and this federal law for the collection of customs duties.  
 
Secti on 37. Customs procedure of re -export  
 
Article 284. Contents of the customs procedure of re -export and  
conditions for placement of goods under the customs procedure  
 
Contents of the custom s procedure of re -export and conditions for placement of goods under  the 
customs procedure are defined by articles 296 and 297 of the Customs Code of the Customs Union.  
 
Article 285. Particularities of transportation of goods placed under  
the cu stoms proc edure of re -export   
 
Export of goods placed under the customs p roced ure of re -export from the customs territory of the 
customs union shall be exercised under customs supervision in relation to the procedure of customs 
transit and under the condit ions presc ribed by section 32 of the Customs Code of the customs union 
and sec tion 27 of this Federal Law.  
 
Article 286. Return (set off) of amounts of import customs duties and taxes  
 
In respect of goods previously placed under the customs procedure of release fo r internal consumption 
and placed under the customs procedure of  re-export in accordance with conditions set in sub -clause 
2) of clause 1 of Article 297 of the Customs Code of the Customs Union, and actually exported from 
the customs territory of  the custo ms union,  return (set off) of payments of customs duties and ta xes 
shall be effected in accordance with the procedure prescribed by section 17 of this Federal Law.  
 G/VAL/N/1/RUS/1  
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  Section 38. Customs procedure of duty -free trade  
 
Article 287. Contents of th e customs procedure of duty free  
trade and conditions of placement of goods  unde r the customs procedure  
 
Contents of the customs procedure of duty free trade and conditions of placement of goods under the 
customs procedure are defined in Articles 302 and 303 of the  Customs Code of the Customs Union.  
 
Article 288. Duty Free Shops  
 
1. Premises of a duty -free shop may consist of trading halls, utility rooms, warehouses.  
 
2. Requirements to the location, amenities and equipment of a duty -free shop are estab lished in 
Article 84 of this Federal Law.  
 
3. The owner of a duty -free shop is ob liged to keep records and submit reports in respect of goods, 
placed under the customs procedure of duty trade in conformity with Article 59 of this Federal Law.  
   
Article 2 89. Organ ization of duty free trade by certain categories of persons  
 
1. The  procedure for the organization of duty -free trade to foreign diplomatic missions, equivalent 
missions of international organizations, consular offices, as well as diplomatic agen ts, consu lar 
officials and their family members who live with them, shall be deter mined by the Government of the 
Russian Federation.  
 
2. The Government of the Russian Federation may establish requirements to the location, amenities 
and equipment of a duty -free sho p other than stipulated in Article 84 of this Federal Law for the 
organiz ation of duty free trade for the persons referred to in paragraph 1 of this article.  
 
Section 39. Customs procedure of destruction  
 
Article 290. Contents of the customs pro cedure of  destruction  
and the conditions for placing goods under the customs p roced ure 
 
Contents of the customs procedure of destruction and the conditions for placing goods under the 
customs procedure are defined by articles 307 and 308 of the Customs Co de of the  Customs Union.  
 
Article 291. Permit of the customs authority to plac ement  of goods  
under the customs procedure of destruction  
 
1. Placement of goods under the customs procedure of destruction is allowed with the permit of a 
customs authority.  
 
2. To ob tain a permit the person who, in accordance with Article 186 of the Cus toms Code of the 
Customs union, may be the declarant of the goods, shall submit a written application which shall 
include the name and code of goods according to the Commodity n omenclatu re of foreign economic 
activity, which are to be destroyed, their quant ity, price, location, proposed method, place and date of 
destruction, as well as brief description of the reasons why the declarant is going to withdraw the 
goods from circulat ion.  
 
In cases when the customs procedure of destruction is applied to goods th at w ere destroyed, 
irretrievably lost or damaged due to an accident or force majeure or due to operations with 
commercial or scientific samples as specified in the third paragr aph of cl ause 2 of this article, the  G/VAL/N/1/RUS/1  
 Page 185 
 
 
  declarant shall specify in its application the place and the date when these events occurred, and shall 
specify wastes formed as a result of destruction (name, quantity, cost (in case of possibility of further 
commercia l use of the wastes), possible commercial use).  
 
1. As regard to goods stored a t customs warehouses, the customs procedure of destruction may 
be declared by the owner of the customs warehouse.  
 
2. The application for placement of the goods under the cust oms proce dure of destruction shall be 
accompanied by the opinion of the federal executive body authorized by the Government of the 
Russian Federation on the possibility of destruction, method and place of destruction, except for the 
following cases:  
 
the goods wer e irretrievably lost due to an accident or force majeure;  
goods were d estroyed or damaged during the tests with them, research, testing, inspection, 
carrying out experiments, trials or demonstrations or at their use in testing, research, testing,  
inspecti on, carrying out experiments, trials or demonstrations;  
the cost of th e goods placed under the customs procedure of destruction does not exceed 300 
thousand rubles, and the declared method of destruction of the goods does not present any 
direct o r potenti al danger for the environment, life and health;  
the declarant submits together with the application a contract on destruction (utilization) of 
the goods concluded with an organization licensed to conduct such operations with such 
categories of go ods.  
 
3. Together with the application the declarant shall provide the document s co nfirming the 
circumstances mentioned in clause 2 of this article. In case of placement of any scientific and 
commercial samples under the customs procedure, which were dest royed or damaged in the course of 
execution of the operations with the same as s pecified in the third paragraph of clause 2 of this article, 
such documents include documents prepared for accounting purposes and extracts from accounting 
documents.  
 
4. The customs a uthority shall consider the application of the declarant within the ter m no t exceeding 
the terms of release of the goods as defined by Article 196 of the Customs Code of the Customs 
Union.  
 
5. The customs authority is entitled to refuse to place goods und er the customs procedure of 
destruction in the following cases:  
 
failure to submit to the customs authority of documents provided for by this article;  
detection of the goods specified in the second paragraph of clause 2 of this article and for w hich the 
customs procedure of destruction is declared, without damage stated by the declarant, or detection of 
the facts of sale of the goods or transfer thereof to third parties.  
 
6. The procedure for issue of the permit for placement of the goods under the custo ms procedure of 
destruction is determined by the federal executive auth ority authorized in the area of the customs 
business upon agreement with the federal executive authority accomplishing functions for 
development of the state policy and legal r egulation  of foreign economic activities .  
 
Article 292. Destruction of goods  
 
1. The term of destruction of goods is to be established by a customs authority on the basis of the 
application of the declarant according to the time reasonably necessary to c onduct op erations for 
destruction of products of this kind using the declared met hod, and time required for transportation of 
the goods from their location to the place of destruction.  G/VAL/N/1/RUS/1  
Page 186 
 
 
   
2. The place of destruction of the goods is to be determined by the d eclarant in accordance with the 
requirements of Russian legislation on environmen tal protection.  
 
3. After destruction of the goods the declarant shall submit to the customs authority evidencing 
documents (acts or reports on destruction (utilization) and other doc uments to be prepared at 
destruction or utilization in accordance with t he Russian law or customary practice).  
 
Article 293. Conduct of control by customs authorities  
 
1. Customs authorities shall, in accordance with provisions of the Customs Co de of the  Customs 
Union and this Federal Law, exercise customs control of goods to  be placed or placed under the 
customs procedure of destruction, using the risk management system.  
 
2. In cases when officials of customs authorities carry out visual observ ation of the process of 
destruction (utilization) of goods, in order to certify de struction of goods, a certificate shall be 
prepared in such form and in accordance with such procedure as determined by the federal executive 
authority authorized in the area  of the c ustoms business.  
 
Section 40. Customs procedure of refusal in favor of t he state 
 
Article 294. Contents of the customs procedure of refusal  
in favor of the state and conditions for placing goods under the customs procedure  
 
Contents of the cust oms proce dure of refusal in favor of the state and conditions for placing goods 
unde r the customs procedure are defined by articles 310 and 311 of the Customs Code of the Customs 
Union.  
 
Article 295. Conditions of placing goods under the customs  
procedure  of refus al in favor of the state   
 
1. Placement of goods under the customs procedur e of refusal in favor of the state is allowed subject 
to permission by the customs authority.  
 
2. To obtain a permit the person who, in accordance with Article 186 of the Customs C ode of the 
customs union, may be the declarant of the goods, shall submit a written application which shall 
include the name and code of the goods according to the Commodity nomenclature of foreign 
economic activity, which are to be destroyed, the ir quanti ty, price, location as well as brief description 
of the reasons why the decl arant is going to refuse the goods in favor of the state.  
 
3. The customs authority shall consider the application for placement of goods under the customs 
procedure of r efusal in  favor of the state and the documents attached to it and shall make a decisi on to 
grant or refuse to grant the permit within 10 days from the date of application.  
 
4. The procedure for issue of permits for placement of goods under the customs pro cedure of  refusal 
in favor of the state is determined by the federal executive author ity authorized in the area of the 
customs business upon agreement with the federal executive authority accomplishing functions for 
development of the state policy and lega l regulat ion of foreign economic activities .  
 
  G/VAL/N/1/RUS/1  
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  Article 296. Disposal of goods place d un der the customs  
procedure of refusal in favor of the State  
 
1. Refusal of goods in favor of the state should not result in any expenses to be borne by public 
authorit ies of th e Russian F ederation which can not be offset against the proceeds from the sal e of the 
goods.  
 
2. Goods placed under the customs procedure of refusal in favor of the state shall be transferred to the 
federal executive authority authorized by the Go vernment of the Russian Federation for disposal of 
goods converted into federal prope rty, in accordance with Article 182 hereof.  
 
Article 297. Responsibility for application of the customs  
procedure of refusal of goods in favor of the state  
 
Responsibili ty for le gality of disposal of goods by placing them under the customs procedure of 
refusal in favor of the state shall be borne by the declarant. Customs authorities shall not reimburse 
any property claims of persons entitled for the goods refused by the declarant  in favor of the state.  
 
Section 41. Special customs procedure  
 
Article 298. Cont ents of the special customs procedure and conditions  
for placing goods under the customs procedure  
 
1. The s pecial  procedure is the procedure under which certain c ategorie s of goods according to the 
list established by the Commission of the customs un ion are imported to the territory of the Russian 
Federation or exported from the territory of the Russian Federation, with total exemption of such 
goods from customs du ties, ta xes, and without use of non -tariff regulation.  
 
2. The requirements and conditi ons for placing goods under the special customs procedure as well as 
restrictions on use and disposal of goods placed under the special customs procedure are establishe d 
by the  Government of the Russian Federation.  
 
3. Recovery of payments of customs duti es, taxes and exemption, return or refund of internal taxes on 
goods placed under the special customs procedures shall not take place other than in cases when the 
chose n specia l customs procedure is replaced with the customs procedure of export.   
 
Article 299. Customs declaration of goods within the framework  
of placement under the special customs procedure  
 
The procedure for customs declaring of goods, the list of infor mation t hat should be specified in the 
declaration for the goods when they are placed un der the special customs procedure as well as the list 
of documents to be submitted by the declarant with the declaration for the goods shall be established 
by the feder al execu tive authority authorized in the area of the customs business upon agreement wit h 
the federal executive authority accomplishing functions for development of the state policy and legal 
regulation of foreign economic activities , in accordance with th e law on  customs in the Russian 
Federation . 
 G/VAL/N/1/RUS/1  
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  PART VII. PARTICULARITIES OF EXECUTION OF  
CUST OMS OPERATIONS WITH CERTAIN CATEGORIES OF GOODS  
 
Section 42. Measures aimed to protect intellectual property rights  
 
Article 300. Grounds for taking measures to p rotect i ntellectual property  
rights of by customs authorities  
 
1. Customs authorities shal l take measures to protect intellectual property rights relating to suspension 
of release of goods in accordance with section 46 of the Customs Code of the Customs U nion and  this 
section.  
 
2. The ground for taking measures to protect intellectual property  rights shall be the application from 
the right holder for measures relating to suspension of release of goods containing objects of 
intellectual property.  
 
Customs  authori ties may take measures to protect intellectual property rights without any applicat ion 
from the right holder in accordance with this section.  
 
Article 301. Submission of an application of the  
right holder and the procedure for consideration thereo f 
 
1. Th e right holder who has sufficient grounds to believe that there may be a violation of its rights 
under the legislation of the Russian Federation in connection with import of goods to the Russian 
Federation, or export of goods from the Russian Feder ation or  in the course of execution of other 
operations with goods under customs control, m ay submit an application to the federal executive 
authority authorized in the area of the customs business, for adoption of measures relating to 
suspension of releas e of suc h goods. The application may be filed on behalf of the right holder by its 
represen tative.  
 
2. The application for measures relating to suspension of release of the goods must contain the 
following information:  
on the rights holder and if the app lication  is submitted by a representative - on the 
representative as well;  
on the object o f intellectual property;  
on goods transportation whereof across the customs border or at execution of other operations 
with which while being under customs control may resu lt, in the opinion of the right holder, 
in violation of its rights, in sufficient d etail to ensure that the customs authorities could 
identify such goods;  
on the term during which the customs authorities will take measures relating to suspension o f 
releas e of the goods.  
 
3. The application for measures relating to suspension of release  of the goods shall be accompanied by 
documents proving existence of rights for the intellectual property (license, contract on alienation of 
the exclusive right, ot her docu ments which may be provided by the holder to confirm its rights for the 
intellectua l property), and if the application is submitted by a representative, such application shall be 
accompanied by the power of attorney issued by the right holder to su ch perso n.  
 
The r ight holder (its representative) may attach to the application samples of  the goods which may 
serve as a confirmation of the alleged fact of violation of its rights.  
  G/VAL/N/1/RUS/1  
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  4. The procedure for submission of the application, requirements to th e data t o be declared and 
documents to be provided depending on the type of the object of i ntellectual property are to be 
determined by the federal executive authority authorized in the area of the customs business.  
 
5. The application should be accompani ed by th e written obligation undertaken by the right holder (its 
representative) to indemni fy any property damage which may be caused to the declarant, owner, 
recipient of the goods or other persons in connection with suspension of release of the goods.  
 
6. The f ederal executive authority authorized in the area of the customs business shall con sider the 
application within the period of time not exceeding one month from the date of receipt of application 
and shall decide on measures relating to suspension o f releas e of the goods or refuse to take such 
measures.  
 
In order to check accuracy of the  data provided by the right holder (its representative) the federal 
executive authority authorized in the area of the customs business may ask the right holder (its 
represen tative), third parties, as well as state authorities for documents certifying the d eclared 
information. The requested documents must be submitted within 10 days after receipt of the request. 
At that, the federal executive authority authorized in th e area o f the customs business may extend the 
term for consideration of the application, bu t no more than by one month.  
 
Consideration of the application may be suspended if the right holder (its representative) fails to 
provide the requested documents wh ich are essential for taking of the decision. At that, the total term 
for consideration of the application shall not exceed three months. If the right holder (its 
representative) fails to provide the requested documents the application will be deemed withd rawn 
and not subject to further consideration which shall be made known to the right holder  (its 
representative) in writing.  
 
7. The decision to refuse to take measures in accordance with this section shall be taken if the right 
holder (its representative ) provid es false information or fails to observe the requirement specified in 
clause 3 of A rticle 302 of this Federal Law.  
 
The right holder (its representative) shall be notified in writing on the decision taken within three days 
from the date when the d ecision is taken.  
 
8. In case of any change in the data contained in the application or at tached documents, the right 
holder (its representative) shall promptly inform the federal executive authority authorized in the area 
of the customs business thereon.   
 
Artic le 302. Customs Register of Intellectual Property  
 
1. Objects of copyright, related  rights, trademarks, service marks and names of places of origin 
(hereinafter referred to as the "intellectual property") in respect of which the federal executive 
authorit y authorized in the area of the customs business takes the decision on measures rela ting to 
suspension of release of goods are to be entered to the Customs Register of Intellectual Property 
(hereinafter referred to as the "register"). No fee will b e charge d for inclusion into the register.  
 
The register shall be maintained by the federal  executive authority authorized in the area of the 
customs business in accordance with the procedure established by this authority.  
 
2. Intellectual property in re spect of  which the federal executive authority authorized in the area of the 
customs busines s takes the decision on measures relating to suspension of release of goods shall be 
included into the register, provided that the right holder shall secure fulfill ment of the obligations 
under clause 5 of Article 301 of this Federal Law using the means pr ovided for by civil legislation of G/VAL/N/1/RUS/1  
Page 190 
 
 
  the Russian Federation. The right holder may, instead of security of fulfillment of the obligation, 
provide a contract of insuran ce of th e risk of liability for damage to the benefit of the persons referred 
to in clause 5  of Article 301 of this Federal Law. At that, the amount of the obligation or the insurance 
amount should be not less than 300 thousand rubles.  
 
3. If the right ho lder (it s representative) fails to provide the document confirming security of the 
obligatio n or the contract of risk insurance within one month from the date of receipt of the notice on 
the taken decision on adoption of measures relating to suspension of release of the goods, the federal 
executive authority authorized in the area of the customs business will take the decision not to adopt 
such measures.  
 
4. The object of intellectual property should be deleted from the register in the following cases:  
at the req uest of the right holder (its representative)  
if the right holder (its representati ve) fails to comply with the conditions prescribed by clause 
2 of this article;  
upon termination of legal protection of the object of intellectual property in acco rdance w ith 
the established procedure;  
if the right holder fails, during the period of susp ension of release of the goods, to apply to the 
authority authorized in accordance with legislation of the Russian Federation for protection of 
its rights;  
in case of detec tion of false information submitted in the application for measures relating to 
suspension of release of the goods.  
 
5. Amendments may be introduced into the register on the basis of information received from:  
the right holder (its representative ) on ame ndment of the data specified in the application for 
measures relating to suspension of release of the goods or in attached documents;  
law enforcement bodies or other state bodies and organizations that the persons listed in the 
register as the own er, were  deprived or restricted in rights for the object of intellectual 
property.  
Introduc tion of amendments into the register shall be effected on the basis of the decision of 
the federal executive authority authorized in the area of the customs busines s.  
 
Introduction of amendments into the register may be preceded by verification of the sub mitted 
information on the basis of the decision of the federal executive authority authorized in the area of the 
customs business.  
 
Calculation of the term for whi ch the i ntellectual property object is included in the register could be 
suspended for a per iod of time, but no more than two months, required for check, which shall be made 
known to the right holder (its representative) and customs authorities in writing no later  than one 
business day after the date of taking of the relevant decision. At that, a doption of measures relating to 
suspension of release of the goods is to be carried out within the prescribed period of protection of 
intellectual property rights.  
 
6. The  federal executive authority authorized in the area of the customs business shall en sure 
publication of data from the register in its official publications.  
 
Article 303. Suspension of release of goods containing  
objects of intellectual property, not incl uded in the register  
 
1. Customs authorities may suspend release of goods containing  intellectual property not included in 
the register if they detect any signs of violation of intellectual property rights and in case of 
availability of informatio n about the rights holder and (or) its representative in the territory of the 
Russian Federat ion.   G/VAL/N/1/RUS/1  
 Page 191 
 
 
  Customs authorities are entitled to ask the right holder (its representative) for information necessary 
for accomplishment of the powers conferred by this ar ticle.  
 
2. Release of the goods shall be suspended for 7 business days. The customs authorit y ma y extend this 
period but not more than by 10 business days if the right holder (its representative) submits a written 
request for such extension to the customs  authori ty and files to the federal executive authority 
authorized in the area of the customs  business an application for measures relating to suspension of 
release of the goods.  
 
The procedure for submission of such application and the requirements to th e data a nd documents to 
be provided in cases prescribed by this article shall be determined b y the federal executive authority 
authorized in the area of the customs business.  
 
3. The right holder (its representative) is entitled to receive from the custom s author ity information 
about the goods for which it is decided to suspend release thereof in  accordance with this article and 
to take samples and specimen of such goods.  
 
4. The decision to suspend release of the goods subject to cancellation before expi ration o f the term of 
suspension of release of the goods, if the right holder (its representa tive) asks the customs authority to 
cancel such decision.  
 
If before expiry of the term of suspension of release of the goods the right holder (its representative ) 
fails to fulfill the conditions stipulated in clause 2 of this article, or if the authorize d body does not 
take the decision on seizure of the goods, arrestment or confiscation thereof, release of the goods is to 
be carried out in accordance with the pro cedure e stablished by the customs legislation of the Customs 
Union and this Federal Law.  
 
5. Customs authorities shall compensate the damage caused to any persons in connection with 
suspension of release of the goods in accordance with provisions of this article only in case of 
suspension of release of the goods in accordance with clauses 1 -4 of this article, when such goods are 
not counterfeit, resulting in causing damage to the declarant or other persons. In such cases customs 
authorities shall compensat e damage  caused to the declarant or another person if willful illegal 
damaging or gross negli genc e are detected on the part of officials of the customs authorities.  
 
Article 304. Terms for taking decisions by customs authorities  
while taking measures rela ting to suspension of release of goods  
 
Decisions of customs authorities on suspension of rel ease of goods, extension of the term of 
suspension of release of goods, cancellation of the decision on suspension of release of goods as well 
as granting the rig ht to in formation and taking samples and specimens shall be taken by customs 
authorities no la ter than the next working day following the day of discovery of any signs of violation 
of intellectual property rights, submission of the appropriate written appl ication or occurrence of an 
event serving the basis for cancellation of the previously taken d ecision.  
 
Section 43. Particularities of transportation of goods by  
pipeline transport and through power transmission lines  
 
Article 305. Counting devices for g oods tra nsported by pipeline  
transport and through power transmission lines  
 
1. Counting device s installed at technologically conditioned places fixing transportation of goods to 
be imported to the Russian Federation and exported from the Russian Federati on Russi a by pipeline 
transport and through power transmission lines, indications whereof are us ed for customs purposes, G/VAL/N/1/RUS/1  
Page 192 
 
 
  shall be determined by the federal executive authority authorized in the area of the customs business 
together with the federal executi ve autho rity accomplishing functions for development and 
implementation of the state policy and legal regulation in the area of the fuel and energy complex.   
 
2. To prevent unauthorized access and alteration of information in the indications of devices for  
countin g of goods transported by pipeline transport and through power transmission lines, such 
devices, if they are located in the territory of the Russian Federation, may be provided by customs 
authorities with means of identification in accordance with the proc edure determined by the federal 
executive authority authorized in the area of the custom s business together with the federal executive 
authority accomplishing functions for development and implementation of the state policy and legal 
regulation in the area  of the fuel and energy complex.   
 
3. The procedure for determination of the quantity of  the goods being transported through power 
transmission lines, established by the federal executive authority authorized in the area of the customs 
business tog ether wi th the federal executive authority accomplishing functions for development and 
implement ation of the state policy and legal regulation in the area of the fuel and energy complex .  
 
Article 306. Particularities of declaring and payment  
of customs du ties and  taxes in case of ransportation of goods by pipeline transport  
 
1. In case of import of good s to the Russian Federation and export of goods from the Russian 
Federation by pipeline transport, temporary periodical declaring of such goods is allowed t  in 
accordance with article 210 of this Federal Law taking into account peculiarities stipulated  by this 
article.  
 
Temporary periodical declaring shall be exercised by means of submission of a temporary customs 
declaration.  
 
The temporary customs declarat ion may contain data on the basis of the intentions for import 
or export of the approximate quan tity of goods within the period of time declared by the declarant 
which should not exceed the term of validity of the foreign trade agreement, customs value (es timate) 
to be determined according to the quantity of goods and their consumer properties, plann ed for import 
of goods to Russian Federation or export of goods from the Russian Federation and (or) the procedure 
provided under the foreign trade agreement fo r determ ination of the price of these goods as of the date 
of submission of the temporary custom s declaration.  
 
One temporary customs declaration may be submitted for the goods to be imported or 
exported by the same person transporting the goods in accord ance wit h the conditions of the customs 
procedure on account of fulfillment of the obligations u nder several foreign trade agreements 
(including under different terms of delivery, pricing and payment).  
 
2. The temporary customs declaration shall be filed by the d eclarant for a period of time not 
exceeding one quarter, and in case of natural gas - one calendar year, not later than the 20th day of the 
month preceding this period.  
 
If within the time specified in the temporary customs declaration the quantit y of goo ds 
specified in the temporary customs declaration accepted by the customs authority chan ges, an 
additional temporary customs declaration may be submitted within the month of delivery . 
 
Export of goods during the period of time specified in the temp orary cu stoms declaration at 
the quantity exceeding the quantity of goods specified in the tempo rary customs declaration is not 
permissible without submission of the additional temporary customs declaration.  
  G/VAL/N/1/RUS/1  
 Page 193 
 
 
  3. The declarant is obliged to submit one or se veral du ly executed customs declarations for 
the goods imported or exported over each calendar m onth of delivery of goods. The complete customs 
declaration shall be submitted not later than the 20th day of the month following the calendar month of 
delivery  of the goods. On the basis of the reasoned application of the declarant the customs authority 
shall extend the term of submission of the full customs declaration but not more than by 90 days. 
Extension of the term of submission of the full customs declara tion wil l not extend the terms of 
payment of amounts of customs duties, taxes payable.  
 
4. If du ring the calendar month the goods declared for import or export in the temporary 
customs declaration, have not been imported or actually exported, the declarant  is obli ged to notify 
the customs authority thereon in writing until expiration of the term for subm ission of the complete 
customs declaration.  
 
5. Customs duties shall be paid for the goods to be exported from the Russian Federation per 
each calendar mont h of del ivery at the rates of export customs duties effective as of the 15th day of the 
month of  delivery of the goods.  
 
Not less than 50 percent of the amount of export customs duties, calculated on the basis of the 
data specified in the temporary customs  declara tion, shall be paid not later than the 20th of the month 
preceding each calendar month o f delivery. At that, calculation of amounts of export customs duties 
shall be effected on the basis of the quantity of goods pro rata quantity corresponding to one cale ndar 
month of delivery if the temporary customs declaration indicates the period of deli very exceeding one 
calendar month.  
 
In case of submission of a temporary customs declaration upon expiration of the term 
specified in the first paragraph of cla use 2 of  this article, amounts of export customs duties are 
payable not later than the day of re gistration by the customs authority of this customs declaration in 
full at the amount corresponding to the amounts of export customs duties which would be payab le at 
placement of the goods under the customs procedure of export calculated as of the date of registration 
by the customs authority of the temporary customs declaration.  
 
In case of submission of an additional temporary customs declaration in accordance with the  
second paragraph of clause 2 of this article, export customs duties are to be paid in f ull over the first 
calendar month of delivery not later than the date of acceptance of such declaration if the temporary 
customs declaration is submitted in the  calenda r month of delivery of goods or upon expiration of the 
term specified in the first parag raph of clause 2 of this article. In other cases customs duties for goods 
proposed to export from the Russian Federation shall be paid in accordance with the se cond and  fifth 
paragraphs of this clause.  
 
Not later than the 20th day of the month following ea ch calendar month of delivery, the 
remaining part of amounts of export customs duties shall be paid which shall be calculated on the 
basis of specified data on e xported  goods and the rate of the export customs duty applicable as of the 
15th day of the mont h of delivery. At that, the foreign exchange rate to the currency of the Russian 
Federation applicable as of the date of registration of the temporary customs de clarati on shall apply. 
At that, calculation of export customs duties on the basis of the custom s value and quantity which 
turned out to be increased compared to those specified in the temporary customs declaration, shall not 
be deemed a violation and will not res ult in any financial or administrative liability provided that the 
rule stipulated in th e third paragraph of clause 2 of this article is not violated.   
 
6. The obligation of the declarant to pay import customs duties, taxes in relation to goods 
transporte d by pipeline transport arises from the time of registration of the temporary customs 
declaration or complete customs declaration by the customs authority.  
 G/VAL/N/1/RUS/1  
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  The obligation of the declarant to pay import customs duties, taxes in relation to goods 
transporte d by pipeline transport shall terminate in cases specified in clause 2 of article 80 of the 
Customs Code of the customs union.  
 
In case of import of goods by pipeline transport import customs duties, taxes shall be paid not 
later than the 20th day of  the m onth prece eding each calendar month of delivery on the basis of data 
specified in the te mpor ary customs declaration. For the purpose to calculate and pay customs 
payments, the rates of customs duties, taxes applicable as of the 15th day of the month preced ing the 
month of delivery shall apply.  
 
Specified data on goods imported over each calen dar month of delivery shall be submitted to 
the customs authority not later than the 20th day of the month following each calendar month of 
delivery. If the amoun ts of customs duties, taxes payable are increased as a result of specification of 
data, additi onal payment of sums shall be made simultaneously with provision of detailed data. No 
penalties shall accrue in such case.  
 
Repayment of excessively paid sums sha ll be made in accordance with section 17 of this 
Federal Law.  
 
7. In case of transportation of  goods by pipeline transport restrictions shall apply as of the day 
of acceptance of the temporary customs declaration.  
 
8. In case of customs declaring of natura l gas transported by pipeline transport, for 
confirmation of quantity and quality thereof acts  of actual deliveries of goods shall be provided to be 
prepared on the basis of indications of counting devices located at places determined by conditions of 
foreign tr ade contracts serving the basis for such transportation.  
 
Article 307. Particularities o f declaring and payment of customs duties, taxes at import 
and export of goods through power transmission lines  
 
1. Declaring of electrical energy imported to th e Russ ian Federation and exported from the 
Russian Federation shall be effected by means of su bmis sion of the customs declaration not later than 
the last day of the month following each calendar month of actual delivery of goods.  
 
2. Actual quantity of el ectric al energy and (or) net flow as the algebroid sum of electrical energy 
flows in opposite directions through inter -state power transmission lines per each calendar day shall 
be subject to declaring.  
 
In the customs declaration (customs declarations) qu antity  of imported or exported electrical 
energy shall be specified per each calendar month as  net flow of electrical energy (algebroid sum of 
flows of electrical energy in opposite directions through all operating inter -state power transmission 
lines of a ll cla sses of voltage, adjusted by the amount of losses in electrical networks in the course o f 
transmission of electrical energy), or separately actually imported or exported amount of electrical 
energy adjusted by the amount of losses in electrical netwo rks in  the course of transmission of 
electrical energy.   
 
3. The federal executive authority in accordance with, upon agreement with the federal 
executive authority accomplishing functions for development and implementation of the state policy 
and legal r egulat ion in the area of fuel and energy complex, shall establish the list of data to be 
provi ded to customs authorities at transportation of electrical energy through power transmission lines 
through the customs territory of the customs union under the te rms of  parallel operation of energy 
systems in accordance with clause 2 of article 339 of the Customs Code of the customs union.  
  G/VAL/N/1/RUS/1  
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  4. Payment of customs duties in relation to goods being imported to the Russian Federation and 
exported from the Russian Fede ration , transported through power transmission lines, shall be effected 
according to the rules  stipulated in Part 2 of this Federal Law.  
 
Article 308. Security of payment of customs duties, taxes  
 
1. In case of transportation of goods by pipeline transpor t and through power transmission lines the 
customs authority is entitled to require provision o f a security of payment of duties, taxes in the 
following cases:  
 
if the declarant has been exercising its foreign trade activity for less than one year;  
if the d eclara nt is subject to punishment for commission of an administrative offence 
prescribed by art icles 16.2, 16.7, 16.22 of the Code of the Russian Federation on 
administrative offences, and the term of validity of such punishment for commission of the 
admin istrat ive offence has not yet expired.  
 
2. The amount of the security shall be determined in a ccordance with article 88 of the Customs Code 
of the customs union.  
 
Section 44. Import and export of transport vehicles for international transportation  
 
 
Article 309.  Import of transport vehicles for international transportation,  
spare parts and equipme nt and stocks to the Russian Federation and  
export thereof from the Russian Federation  
 
1. Import of transport vehicles for international transportation to the  Russi an Federation and export 
thereof from the Russian Federation  shall be carried out in accord ance with section 48 of the Customs 
Code of the customs union.  
 
The period of parking of transport vehicles for international transportation at the places of a rrival  to 
the Russian Federation and places of departure from the Russian Federation for executio n of customs 
operations in relation to air and railway transport shall not exceed the period of time established by 
the technological schedule of maintenance o f the air vessel of this type or technological process of 
operation of the railway station, respe ctively, provided that the carrier fulfilled the requirements 
established by the legislation on the customs business in the Russian Federation.  
 
2. Spare parts  and e quipment designed for repair, technical maintenance or operation of a transport 
vehicle for  international transportation shall be imported to the Russian Federation and exported from 
the Russian Federation in accordance with article 349 of the Custom s Code  of the customs union.  
 
Spare parts and equipment removed from a transport vehicle for inte rnational transportation as a result 
of replacement may be imported to the Russian Federation or exported from the Russian Federation 
simultaneously with the t ranspo rt vehicle for international transportation from which they were 
removed. Data on such spar e parts and equipment as well as the conducted repair shall be specified in 
the customs declaration for the transport vehicle for international transportation.  
 
In o ther cases spare parts and equipment removed from a transport vehicle for international 
transportation as a result of replacement shall be imported to the Russian Federation in accordance 
with the second part of clause 3 of article 349 of the Customs  Code of the customs union and exported 
from the Russian Federation without payment of export cus toms  duties as applicable to the customs 
procedure of re -export.  
 G/VAL/N/1/RUS/1  
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  3. Import of stocks required to ensure normal operation and technical maintenance of transpor t 
vehicles to the Russian Federation and export thereof from the Russian Federation shall be exer cised 
in accordance with section 50 of the Customs Code of the customs union . 
 
Article  310. Use of conditionally released transport vehicles  
as transport vehi cles fo r international transportations  
 
1. In accordance with clause 5 of article 279 and clause 4  of article 345 of the Customs Code of the 
customs union it is permitted to use transport vehicles imported to the customs territory of the 
customs union in accorda nce with the customs procedure of temporary import (admission) as well as 
other transport ve hicles being conditionally released goods pursuant to sub -clause 1 of clause 1 of 
article 200 of the Customs Code of the customs union, including transport v ehicles   imported to the 
customs territory of the customs union in accordance with the customs proc edure of free customs 
area, as transport vehicles for international transportations with temporary export thereof from the 
territory of the Russian Federatio n and r e-import to the territory of the Russian Federation in 
accordance with the procedure establi shed by section 48 of the Customs Code of the customs union.  
 
2. In relation to special equipment designed for loading, unloading, processing and protection of 
cargoes or servicing of passengers and (or) baggage, spare parts, designed for use at repair, te chnical 
maintenance or operation of transport vehicles specified in clause 1 of this article as well as in relation 
to parts and equipment removed from the t ranspor t vehicle specified in clause 1 of this article as a 
result of replacement within the framew ork of the conducted repair, provisions of section 48 of the 
Customs Code of the customs union and article 309 of this Federal Law shall apply.  
 
Section 45. Import and export by international postal mails of goods for personal use by  
natural persons and ce rtain categories of foreign persons  
 
Article 311. Import and export of goods by international postal mails and for personal  
use by natural persons  
 
1. Impo rt of g oods in international postal mails to the Russian Federation and export thereof 
from the Russi an Federation shall be exercised in accordance with section 44 of the Customs Code of 
the customs union.  
 
2. Customs operations in relation to goods being transpo rted in international postal mails shall 
be effected at the places of international postal exc hang e. Postal communication facilities being the 
places of international postal exchange shall be determined by the federal executive authority 
authorized in the area of the customs business together with the federal executive authority 
accomplishing funct ions for development and implementation of the state policy and legal regulation 
in the area of postal communications.  
 
3. Import of goods for personal use  of nat ural persons to the Russian Federation and export 
thereof from the Russian Federation shall be  exercised in accordance with section 49 of the Customs 
Code of the customs union . 
 
4. The federal executive authority authorized in the area of the custom s busin ess and other 
customs authority shall ensure accessibility of information on the rules for tra nspo rtation of goods by 
natural persons, in particular, by means of distribution of information references at transport and 
tourist organizations executed in the Russian language and in foreign languages as well as by means 
of equipment of information stan ds at the places of execution of customs operations in relation to 
goods transported by natural persons .  G/VAL/N/1/RUS/1  
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Article 312. Import and export of goods by certai n cate gories of foreign persons  
 
1. Import of goods to the Russian Federation and export of goods f rom the Russian Federation by 
diplomatic, consular and other official representative offices of foreign states, international 
organizations, personnel of th ese re presentative offices and organizations as well as goods designed 
for personal and family use b y certain categories of foreign persons having preferences, privileges and 
(or) immunities shall be exercised in accordance with section 45 of the Customs C ode of  the customs 
union.  
 
2. In cases when, in accordance with international treaties of the Russia n Federation, foreign persons 
named in clause 1 of this article are entitled to more favorable rules for import of goods to the Russian 
Federation or export  of go ods from the Russian Federation than those stipulated in section 45 of the 
Customs Code of the  customs union, rules of international treaties of the Russian Federation shall 
apply.  
 
3. Customs benefits for international and inter -governmental organiz ations , representative offices of 
foreign states under them as well as for personnel of these organi zations and representative offices 
and members of their families are to be determined by relevant international treaties of the Russian 
Federation.  
Section 46.  C ontrolled delivery of goods  
 
Article 313. Conduct of controlled delivery of goods to be import ed to the Russian 
Federation and exported from the Russian Federation  
 
1. Controlled delivery of goods to be imported to the Russian Federation and exporte d from  the 
Russian Federation is an investigative activity within the framework whereof, with knowle dge and 
under control of authorities exercising investigative operations, import to the Russian Federation, 
export from the Russian Federation or transporta tion o f imported goods within the territory of the 
Russian Federation are admitted.  
 
The decision on  conduct of controlled delivery of goods to be imported or exported shall be taken by 
the head of the federal executive authority authorized in the area of the cu stoms business (the person 
substituting him) or the deputy head of such authority coordinating  investigative work.  
 
Other authorities exercising investigative activities shall carry out controlled delivery of the goods 
upon agreement with customs au thorit ies. The procedure for such agreement shall be determined by 
the agreement between the federal  executive authority authorized in the area of the customs business 
and another federal executive authority exercising investigative activities.  
 
2. In case  of ad option of the decision on conduct of controlled delivery of goods to be exported from 
the Russ ian Federation on the basis of international treaties of the Russian Federation or upon 
agreement with competent authorities of foreign states, criminal pro ceedin gs in the Russian 
Federation shall not be initiated, and the head of the authority conducting controlled delivery of goods 
shall immediately notify the prosecutor  on the decision taken in accordance with legislation of the 
Russian Federation.  
 
Artic le 314 . Confiscation or replacement of goods to be imported to the  
Russian Federation or exported fr om t he Russian Federation  
within the framework of conduct of controlled delivery  
 
Within the framework of controlled delivery of goods, free sale whereof i s proh ibited or circulation 
whereof is permissible upon a special permit in accordance with legislati on of the Russian Federation, G/VAL/N/1/RUS/1  
Page 198 
 
 
  to be imported to the Russian Federation or exported from the Russian Federation, such goods may be 
fully or partially confis cated or replaced in accordance with the procedure to be determined by the 
Government of the Russian Fede ration. Goods hazardous for health of people, environment, servicing 
the basis for production of weapon of mass destruction are to be replaced in accor dance with the 
procedure to be determined by the Government of the Russian Federation.  
 
PART VIII. TR ANSI TION AND FINAL PROVISIONS  
 
Article 315. Temporary rules for import of goods to the  
Russian Federation from states – members of the customs union and e xport  
of goods from the Russian Federation to such states  
 
1. In cases when goods to be imported to t he R ussian Federation from the territory of states – 
members of the customs union are:  
1) originating from the territory of the customs union (states – members of the customs 
union);  
2) released for free circulation in the territory of state —members of the  customs union. For 
the purpose of application of this Federal Law, the goods released for free circulation in the 
customs territory of the customs union shall mean the goods for which customs duties are 
paid at the same rates as applicable in the Russian Fede ration and for which the same 
prohibitions and restrictions are observed as applicable in the Russian Federation;  
3) produced from goods originating f rom th e territory of the customs union or released for 
free circulation in the territory of states -mem bers of the customs union,  
 
in relation to such  goods import customs duties shall be paid at the rates applicable in the Russian 
Federation and prohibitio ns and  restrictions applicable in the Russian Federation at import of goods 
shall apply.  
 
 If at impor t of goods to the territory of a state – members of the customs union customs duties 
were paid at rates lower than the rates applicable in the Russian Fed eratio n, import customs duties at 
import of such goods to the Russian Federation may be paid at the am ount corresponding to the 
difference of amounts of import customs duties between the amount payable in the Russian 
Federation at import of similar goods a nd the  amount paid at import to the territory of the state – 
member of the customs union, provided tha t the interested person shall provide the customs authority 
with the documents confirming the fact of payment of the import customs duty and the amount pa id. 
 
2. For the purpose to confirm the status of the goods as to compliance with the criteria specifie d 
in clause 1 of this article, customs authorities shall carry out customs control of goods being imported 
to the Russian Federation from the territory of states – members of the customs union.  
 
3. For the above mentioned purposes customs authorities may, without limitation, require 
confirmation of origin of certain types of goods from states – members of the customs union directly 
at import of the goods to the R ussian Federation and (or) obtainment of the goods by consignees from 
carriers.  
 
4. The procedur e for and places of execution of customs control of goods being imported to the 
Russian Federation from the territory of states – members of the customs un ion s hall be determined 
by the Government of the Russian Federation.  
 
5. In cases when customs autho rities detect any signs that goods do not meet the criteria 
specified in clause 1 of this article, customs authorities may verify documents and data which are 
necessary for determination of the country of origin of such goods and may carry out expertise (s tudy) 
thereof in the forms and in accordance with the procedure prescribed by this Federal Law.   G/VAL/N/1/RUS/1  
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6. For the period of inspection of the status of goods, su ch go ods may be transported, if 
necessary, to warehouses for temporary storage, or may be restricted for use in the customs territory 
of the Russian Federation by any other means prescribed by this Federal Law. In relation to such 
goods customs authorities  may require provision of a security of payment of customs payments in 
accordance with section 16 of this Federal Law.  
 
The list of types of goods subject to inspection as well as the procedure for conduct of such inspection 
and methods of restriction of us e of goods over the period of such inspection shall be determined by 
the Government of the Russian F ederation.  
 
7. In case of export from the Russian Federation to states – members of the customs union or one of 
the states —members of the customs union cert ain categories of goods the list whereof is to be 
determined by the Government of the Russian Federa tion are subject to customs declaring as 
applicable to the procedure prescribed by this Federal Law, until actual export thereof from the 
Russian Federation .  
 
Article 316. Transition provisions  
 
1. Until introduction into force of international treaties b etwe en the states – members of the 
customs union and resolutions of the Customs Union Commission prescribed by the Customs Code of 
the customs union, federa l laws and other legal acts of the Russian Federation governing relations in 
the area of the customs  business shall apply.  
 
2. If the international treaty of the Russian Federation in the area of the customs business 
establishes any other rules than those stipulated in this Federal Law, the rules of the international 
treaty of the Russian Federation shal l apply until establishment of the relevant legal relations at the 
level of the customs legislation of the customs union or termination (including denunciat ion) or 
suspension of effectiveness of the international treaty.  
 
3 Legal acts of the President of t he R ussian Federation, Government of the Russian Federation 
and federal executive authorities adopted before introduction of this Federal Law into force sha ll 
apply to the extent not conflicting with legislation on customs in the Russian Federation,  until they are 
recognized invalid or until adoption of the relevant regulatory legal acts. Such regulatory legal acts 
shall be adjusted in accordance with the pro visions of this Federal Law until the 1st of January 2011.  
 
4. Stages, terms and procedure for passa ge to submission of data for customs purposes in the 
electronic form shall be determined by the Government of the Russian Federation taking into account 
the possibility to pass to customs declaring in the electronic form since the 1st of January 2011.  
 
5. The status of goods for customs purposes imported to the Russian Federation and exported from the 
Russian Federation until introduction of this Federal Law into force, rights and obligations of persons 
in connection of import of goods to the Russian Federa tion or export of goods from the Russian 
Federation, transportation and storage thereof, execution of customs operations and payment of 
customs duties, taxe s shall be determined in accordance with Part 8 of the Customs Code of the 
customs union.  
 
6. Person s exercising activities in the area of the customs business (section 5 of this Federal Law) 
submitting the application for inclusion into the relevant regist er before the 31st of December 2010 are 
entitled to continue their operations as a customs broker ( representative), customs carrier, owner of 
the warehouse for temporary storage, owner of the customs warehouse, owner of the duty free shop 
until inclusion o f customs persons into the appropriate register according to the rules stipulated by this G/VAL/N/1/RUS/1  
Page 200 
 
 
  Federal L aw taking into account provisions prescribed by the second paragraph of this clause, or 
refusal to include into such register.  
 
For such persons, at adoption  of decisions on inclusion into the relevant register before the 31st of 
December 2010, the conditi ons for inclusion into the register of customs representatives, customs 
carriers, owners of warehouses for temporary storage, owners of customs warehouses, o wners of duty 
free shops to the extent of absence of any facts of bringing to administrative liabil ity shall be deemed 
fulfilled if there are no facts of bringing to administrative liability serving the basis for exclusion of 
such persons from the relevant  registers in accordance with provisions of this Federal Law.  
 
 Persons for whom special simplified  procedures of customs are established in accordance 
with the Customs Code of the Russian Federation and submitting an application to an authorized 
customs a uthority for inclusion into the register of authorized economic operators before the 31st of 
Decemb er 2010, shall use special simplifications determined for such persons in accordance with the 
Customs Code of the Russian Federation before inclusion of such  persons into the register according 
to the rules provided for in this Federal Law, or refusal to i nclude into such register.  
 
7. Until the 1st of January 2010 the rates of customs fees for customs operations established by 
legislation of the Russian Feder ation as of the 30th of June 2010 shall apply. Provisions of clause 1 of 
article 130 of this Federa l Law shall apply since the 1st of January 2011.  
 
8. Customs inspections commenced before introduction of this Federal Law into force shall be carried 
out an d completed in accordance with the procedure established by article 376 of the Customs Code 
of the Russ ian Federation.  
  
Article 317. Adjustment of legal acts of the Russian Federation  
in accordance with this Federal Law  
 
1. To introduce the following ame ndments to the Criminal Code of the Russian Federation 
(Code of legislation of the Russian Federatio n, 1996, No. 25, article 2954; 1998, No. 26, article 3012; 
1999, No. 28, article 3490, 3491; 2001, No. 26, article 2587; No. 47, article 4405; 2002, No. 19,  
article 1795; 2003, No. 27, article 2708; No. 50, article 4848; 2004, No. 30, article 3091; 2005, N o. 1, 
article 1; No. 30, article 3104; 2006, No. 2, article 176; No. 50, article 5279; 2007, No. 1, article 46; 
No. 16, article 1826; No. 31, article 4008, 4011; No. 45, article 5429; No. 50, article 6246, 6248; 
2008, No. 15, article 1444; 2009, No. 30, ar ticle 3735; No. 52, article 6453):  
 
in the first paragraph of the first part of article 188 the words "transportation of goods or other 
things at large amoun t through the customs border of the Russian Federation other than goods 
specified in the second par t of this article, exercised" shall be replaced with the words "import 
to the Russian Federation or export from the Russian Federation of goods other than go ods 
specified in the second part of this article, exercised", the word "connected" shall be replace d 
with the word "connected;  
in the first paragraph of the second part the words "transportation through the customs border 
of the Russian Federation" in vari ous cases shall be replaced with the words "import to the 
Russian Federation or export from the Rus sian Federation" in the relevant cases.  
 
2. To supplement clause 8 of article 9 of Federal Law dated the 21st of November 1996 No. 129 -FZ 
"On Accounting" (the  Code of legislation of the Russian Federation, 1996, No. 48, article 5369; 1998, 
No. 30, article 3619 ; 2002, No. 13, article 1179; 2006, No. 45, article 4635; 2009, No. 48, article 
5711) after the words "tax inspectorate" with the words "customs authoriti es".   G/VAL/N/1/RUS/1  
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  Article 318. Introduction of this Federal Law into force  
 
This Federal Law shall come into force since the 1st of July 2010 but not earlier than the date 
of publication thereof.  
 
 
President of the         D. Medvedev  
Russian Federation  
 
 G/VAL/N/1/RUS/1  
Page 202 
 
 
   
GOVERNMEN T OF THE RUSSIAN FEDERATION  
 
RESOLUTION  No. 500  
 
13 AUGUST 2006  
 
 
“Determination of customs valuat ion of goods transferred through the customs border of the border of 
the Russian Federation”  
 
 
In accordance with paragraph 2 of Article 13 and Article 14 of the RF Law "On Customs Tariff" The 
Government of the Russian Federation decrees:  
 
1. Approve the a ttached: 
 
The rules for determining the customs value of imported goods in cases of illegal movement 
across the customs border of the Russian Federation;  
 
The r ules for determining the customs value of imported goods in cases of accident or force 
majeure;  
 
paragraph expired. - Government Decree of 06.03.2012 N 191.  
 
2. Abrogated:  
 
Resolution of the Russian Federation of November 5, 1992 N 856 "On approval of the 
determination of the customs value of goods imported into the territory of the Russian Federatio n" 
(Collection of acts of the President and the Government of the Russian Federation, 1992, N 20, art. 
1666);  
 
Resolution of the Russian Federation from Decembe r 7, 1996 N 1461 "On the determination 
of the customs value of goods exported from the customs t erritory of the Russian Federation" 
(Collection of the Legislation of the Russian Federation, 1996, N 51, art. 5815).  
 
3. This resolution enter into force in on e mont h after its official publication.  
 
  
Prime  
Russian Federation  
M. Fradkov  
  
Approved  
Resolu tion of the Government  
Russian Federation  
on August 13, 2006 N 500  
   G/VAL/N/1/RUS/1  
 Page 203 
 
 
  RULES OF  
DETERMINATION OF CUSTOMS VALUE OF IMPORTED GOODS  
IN THE CASE OF ILLEGAL TRANSFER THROUG H THE CUSTOMS BORDER  
OF THE RUSSIAN FEDERATION  
  
I. General provisions  
  
1. These Rules g overn the determination of the customs value of imported goods in cases of illegal 
movement across the customs border of the Russian Federation (hereinafter - the smu ggled goods).  
 
2. This Regulation shall apply in determining the customs value of the smug gled goods in the event of 
detection during the customs inspection or other forms of customs control, the customs authorities.  
 
3. Authentication of documents u sed to  determine the customs value of smuggled goods, they meet 
the requirements established by the legislation of the Russian Federation, as well as the definition of 
reliability and completeness of information contained therein by the customs authorities  in ac cordance 
with the legislation of the Russian Federation.  
  
II. Rules for the application o f methods for determining  
the customs value of imported goods  
  
  4. If the prescribed date of crossing illegally imported goods the customs border of the 
Russi an Fed eration and the circumstances of their movement across the customs border, the methods 
of determining the customs value of imported goods provided in Articles 19 and 20 - 24 of the RF 
Law "On Customs Tariff" (hereinafter - the Law), are applied in or der es tablished by law. Under the 
circumstances of movement of smuggled goods across the customs  border of the Russian Federation 
means a series of factors that affect the determination of the customs value of the smuggled goods, in 
particular:  
a) Commerci al sal es level;  
b) the number of goods (lot size);  
c) the terms of payment;  
d) means of transpor t for carriage;  
d) delivery scheme;  
e) the presence (absence) of insurance;  
g) the condition of the goods (for example, the degree of wear and tear, completenes s, 
assembled or disassembled, the presence (absence) of damage).  
 
  5. If the day of crossing il legally imported goods the customs border of the Russian 
Federation is set, but the circumstances of moving through customs border of the Russian Federation 
needed to  determine the customs value of the goods (including their state) can not be established, the 
methods of determining the customs value of imported goods under articles 19 and 20 - 23 of the Act 
do not apply.  
 
The method provided for in Article 24 of the Act  shall apply as if the scheduled date of crossing the 
customs border of the Russian Feder ation to smuggled goods were in the same condition as the day of 
detection of the customs authorities.  
 
6. If the day of crossing illegally imported goods the c ustoms border of the Russian 
Federation can not be established, the methods of determining the c ustoms value of imported goods 
provided for in Articles 19 and 20 - 23 of the Act do not apply.  
 
The method provided for in Article 24 of the Act shall apply as  if the  smuggled goods were moved to 
the customs territory of the Russian Federation on the day they are discovered by the customs G/VAL/N/1/RUS/1  
Page 204 
 
 
  authorities in the same condition in which they were on the date of discovery of the customs 
authorities.  
  
III. The procedur e for d etermining the customs value  
 of smuggled goods  
  
7. The customs value of the smuggled good s is determined based on the documents relating to 
illegally imported goods and containing information on the number, cost and other circumstances, the 
move ment of  such goods into the territory of the Russian Federation and (or) their sales in the Russ ian 
Federation.  
 
 8. If the documents referred to in paragraph 7 of these Regulations, contain information on the price 
at which the imported goods are purchase d illeg ally on the territory of the Russian Federation, 
checking the admissibility of the prices  for the purposes of determining the customs value of goods by 
customs authorities by comparing it with the values of this verification:  
 
a) the transaction val ue of g oods of the same class or kind when sold for export to the Russian 
Federation in the same  or a corresponding period, which is selected on the basis of paragraph 
5 or 6 of these Regulations for the purpose of determining the customs value of the smug gled 
goods, persons who are not interlinked with persons engaged in the sale. In these Rules, a 
transaction value means the value of the transaction value as defined in paragraph 1 of Article 
19 of the Law;  
b) the price at which the goods of the same class  or kin d sold in the territory of the Russian 
Federation in the same or a corresponding period, whic h is selected on the basis of paragraph 
5 or 6 of these Regulations for the purpose of determining the customs value of the smuggled 
goods, persons who are not int erconnected with persons engaged in the sale of the Russian 
Federation.  
 
9. Price smuggle d go ods contained in the documents referred to in paragraph 7 of this Regulation 
shall apply for the purposes of determining the customs value of the goods, if it is c lose to one of the 
check values specified in paragraph 8 of this Regulation.  
 
If you have  multiple versions of such verification values option is selected, the most common in terms 
of the factors characterizing the foreign trade transaction in terms  of the ir organization, or in terms of 
the conditions of sale of goods in the territory of the R ussian Federation.  
 
  10. If the price of the smuggled goods contained in the documents referred to in paragraph 7 
of this Regulation, is close to the check val ue show n: 
 
a) in sub -paragraph "a" of paragraph 8 of this Regulation, for the purposes of determ ining the 
customs value of the smuggled goods, this price is not reduced by the amount of import 
customs duties payable on goods imported into the Russian Feder ation;  
b) in sub -paragraph "b" of paragraph 8 of this Rules, for the purposes of determining the  
customs value of the smuggled goods from this price is deducted the amount of import 
customs duties payable on goods imported into the Russian Federation.  
 
 11. Dedu ctions from the price of the smuggled goods the profit and selling and administrative 
expenses in connection with the sale of goods in the territory of the Russian Federation as well as the 
costs of transportation, insurance and storage of goods in the ter ritory of the Russian Federation are 
not made.  
 
  12. In the absence of the documents ref erred to in paragraph 7 of this Rules, or if you can not 
use for the purpose of determining the customs value of the smuggled goods of the information  G/VAL/N/1/RUS/1  
 Page 205 
 
 
  contained  in the se documents, the customs value of the smuggled goods shall be determined on the 
basis of  the information (including the disposal of the customs authority) on transaction value of 
goods of the same class or kind for the sale of such goods for export  to the  Russian Federation on 
comparable terms in the same or a corresponding period, which is s elected to determine the customs 
value of the smuggled goods.  
 
If more than one transaction value of goods of the same class or kind for the purpose of determin ing 
the customs value of the smuggled goods is chosen such transaction value, which can be consi dered as 
the most typical from the point of view of the main factors that shape this transaction value.  
 
 In the absence of information on the transaction value  of goo ds of the same class or kind for the sale 
of such goods for export to the Russian Federat ion, or inability to use this information, the customs 
value of the smuggled goods shall be determined on the basis of the information (including the 
disposal o f the c ustoms authority) on the unit price of the same class or kind for which the goods are 
sold in the Russian Federation in the same or a corresponding period, which is selected to determine 
the customs value of the smuggled goods, persons who are not i nterrel ated with those who sell in the 
Russian Federation.  
 
  13. Characteristics of smuggled go ods necessary for selection of goods of the same class or 
kind (for example, the materials from which they are made, manufacturer, brand, degree of physical 
deteriorat ion), determined based on the actual state of the smuggled goods through their external 
visual inspection, as well as use of information contained in the technical and other documentation 
relating to illegally imported goods.  
 
If it is impossible ch aracter ization of smuggled goods required for selection of goods of the same 
class or kind, such  characteristics can be determined by examination of the goods carried in the 
manner provided by Chapter 36 of the Customs Code of the Russian Federation.  
  
 
 Approved  
Resolution of the Government  
Russian Federation  
on August 13, 2006 N 500  
  G/VAL/N/1/RUS/1  
Page 206 
 
 
  RULES ON  DET ERMI NAT ION OF CUSTOMS VALUE OF IMPORTED GOODS  
IN CASE OF DAMAGE DUE TO ACCIDENT  
OR FORCE MAJEURE  
  
I. General provisions  
  
1. These Rules govern the determinati on of t he customs value of imported goods in cases of accident 
or force majeure.  
 
2. This Regula tion apply in determining the customs value:  
 
 a) imported goods that are damaged by accident or force majeure act that occurred prior to 
the first placement of goods u nder the customs regime established by the customs legislation 
of the Russian Federation ; 
 b) goods for customs purposes, considered as imported into the customs territory of the 
Russian Federation in the accident or force majeure condition.  
 
3. The  fact o f an accident or force majeure act, as well as the causal connection between this fact a nd 
the damage of the goods must be confirmed by the declarant (the declaration of goods) in accordance 
with the customs legislation of the Russian Federation.  
 
4. The customs value of goods shall be determined on the basis of their damaged state regardless  of 
the revision of the original price of the seller of goods.  
 
In order to determine the customs value of goods can be regarded as intact in case of damage of 
importe d goods do not affect the product characteristics that affect their value (that is so sma ll that 
they can be ignored), or at the request of the declarant.  
 
5. The nature and extent of damage to the goods shall be established to determine the custom s value  
of the goods as possible visually. If necessary, either at the request of the declarant f or this purpose 
may conduct an examination of the goods in the manner provided by Chapter 36 of the Customs Code 
of the Russian Federation. Such an examination  can be  carried out only up to the release of goods by 
customs authorities.  
 
6. Checking the auth enticity of documents used to determine the customs value of goods damaged by 
accident or force majeure, their compliance with the requirements of regulations,  as wel l as validation 
of the information indicated in the documents, the customs authorities in accordance with the 
legislation of the Russian Federation.  
  
II. Rules for the application of methods for determining  
the customs value of imported goods  
  
7. Method on the transaction value of imported goods under Article 19 of the RF Law "On Customs 
Tariff" (hereinafter - the Law), can be applied to goods damaged by accident or force majeure, if the 
declarant is exposed to new vendor invoice (new invoices) or other p ayment documents confirming 
the price actually paid or payable for the goods in damaged co ndition, subject to the conditions 
provided for in paragraph 2 of Article 19 of the Law.  
 
 If the damage is only part of a particular type of goods, which put the tot al invoice, the customs value 
of goods damaged by accident or force majeure shall be deter mine d in accordance with these Rules.  
The customs value of goods that are not damaged by accident or force majeure act (or if the damage 
does not affect the ch aracter istics of the goods being valued that affect their value), the transaction 
value is attrib utable to the undamaged goods of this kind, which can be determined by multiplying the  G/VAL/N/1/RUS/1  
 Page 207 
 
 
  total transaction value goods of this species on the ratio of the undama ged goo ds of this species to the 
total number of products of this type on the invoice.  
 
8. If the  price payable for the goods, damaged by accident or force majeure, has not been determined 
(revised on the basis of the damaged condition of goods), their cus toms va lue is determined in 
accordance with Articles 20 - 24 of the Law and subject to the provis ions of paragraphs 9 - 13 this 
Rules.  
 
Comparison with the goods of the same class or kind (including identical and similar goods) is as if 
the goods being val ued hav e been imported into the customs territory of the Russian Federation in the 
quantities in whic h the goods were originally shipped.  
 
9. Methods on the transaction value of identical goods and the transaction value of similar goods 
provided for in Art icles 2 0 and 21 of the Law may be applied, if the nature and extent of damage to 
identical or sim ilar goods of a similar nature and the extent of damage the goods being valued.  
 
10. In applying the method of subtraction, under Article 22 of the Law, inform ation o n identical or 
similar products can be used, where the nature and extent of damage to iden tical or similar goods of a 
similar nature and the extent of damage to the goods being valued.  
 
 At the request of the declarant, the customs value of the good s being  valued could be determined 
based on the unit price at which the greatest aggregate quanti ty of goods sold after the estimated 
repair or restore the original state of those who are not interrelated with those who sell in the Russian 
Federation. Duri ng this  process provided for in Article 22 of the residues corresponding amounts 
(including the c ost of the work of repair.)  
 
11. Addition method provided for in Article 23 of the Law does not apply.  
 
12. Reserve method provided for in Article 24 of the La w shall  apply to the procedure established by 
law, subject to the provisions of this Regulation. The customs value of goods on the reserve method in 
a flexible application of the method on the transaction value of imported goods is carried out in case 
the value o f the transaction is subject to adjustment (restated) in terms of:  
 
a) reimbursement by th e seller to the buyer the possible additional costs, including repair, in 
cases where the responsibility for the safety of goods is the seller;  
b) the amount ca lculate d based on the damage assessment made by an independent appraiser, 
in confirming the conc lusion of this assessment, the relevant requirements of the Russian 
legislation on appraisal activity;  
c) the insurance amount received or receivable from the i nsuranc e company in connection 
with the occurrence of the insured event, provided that  
the sum insured is calculated in accordance with the laws of the Russian Federation.  
 
13. Report on the evaluation of the object (the goods, damage), does not meet the requirem ents of the 
Russian legisla tion on appraisal activity, can not be used for purposes of de termining the customs 
value of goods.  
  
III. Final provisions  
  
14. If the nature and extent of damage of goods are different, in the customs declaration under the 
same number (as a name of the product) may be declared goods, the nature and the extent of d amag e 
which are identical or similar to, or those who are exposed to one invoice, regardless of the nature and 
the degree of damage (damage can be different).  
 G/VAL/N/1/RUS/1  
Page 208 
 
 
  Produ cts damaged by accident or force majeure can be declared to be placed under different custo ms 
regimes individually or in groups with regard to the provisions of this paragraph.  
 
   15. When applying to goods customs regime of destruction and abandonme nt to the state of 
their customs value is not defined and is not notified.  
 
 
Approved  
Resolution  of the Government  
Russian Federation  
on August 13, 2006 N 500  
  
Rules determining the customs value of goods,  
exported from the customs territory of the Russi an Fed eration  
 
No longer valid. - Government Decision of 06.03.2012 N 191.   G/VAL/N/1/RUS/1  
 Page 209 
 
 
  RESOLUTION  OF THE COMMISSION OF THE CUSTOMS UNION  NO. 376 OF 
SEPTEMBER 20, 2010  ON THE PROCEDURE FOR DECLARING, CONTROLLIN G AND 
ADJUSTING THE CUSTOMS VALUE OF GOODS  (with the Amendments and Additions 
of September 23, D ecem ber 9, 2011)  
 
In accordance with Chapter 8  of the Customs Code of the Customs Union, the Comm ission  of the 
Customs Union has resolved:  
 
1. To endorse the following:  
 
- the Procedure  for Declaring the Customs Value of Goods (attached hereto);  
- the Procedure  for Control over the Cu stoms Value of Goods (attached hereto);  
- the Procedur e for Adjusting the Customs Value of Goods (attached hereto).  
 
2. To establish that the Procedure  for Declaring the Custom s Valu e of Goods and the Procedure  for 
Adjusting the Custom s Value of Goods mentioned in Item 1  of the present Resolution shall enter into 
force on January 1, 2011.  
 
3. The legislation of the  member states of the Customs Union within the framework of the Eurasian 
Economic Communit y shall apply until the entry into force of the documents mentioned in Item 2  of 
the present Resolution.  
 
Members of the Commi ssion of the Customs Union:  
 
For the Republic of Belarus  
A.Kobyakov  
 
For the Republic of Kazakhs tan 
U.Shukeyev  
 
For the Russian Federation  
I.Shuvalov  
 
Procedure  for Declaring the Customs Value of Goods  (endorsed by Resoluti on of the 
Commission of the Customs Union No. 376 of September 20, 2010)  (with the Amendments 
and Additions of September 23, December 9, 2011)  
 
I. General Prov isions  
 
1. The present Procedure defines conditions for the declaration of the customs value of goods,  the 
filing of documents by the declarant (customs representative) for the purpose of confirming it, the 
form  of a dec laration of customs value and the rules for completing it.  
 
The Procedure has been elaborated on  the b asis of the Customs Code  of the Customs Union 
(hereinafter referred to as "the Code") and the Agreement  on Assessment of the Customs  Value  of 
Goods Moved across the Customs Border of the Customs Union of January 25, 2008 (hereinafter 
referred to as "the Agreement".  
 G/VAL/N/1/RUS/1  
Page 210 
 
 
  2. The customs value of g oods shall be assessed and declared by a declarant (customs representative) 
to a customs body wh en the  goods are declared for customs purposes.  
 
Information on the customs value of the goods shall be declared in a declaration concerning the goods 
and a declaration  of customs value (hereinafter referred to as "DTS" o r "cus toms value declaration") 
and is deemed information required for customs purposes.  
 
The customs value declaration is an integral part of the declaration c oncerning the goods.  
 
The customs value declaration shall be completed by the declarant or custom s repr esentative if 
declaration for customs purposes is effected by a customs representative (hereinafter referred to as 
"the person completing the customs val ue declaration").  
 
If the customs value of the goods has been adjusted by the customs body the cu stoms value 
declaration shall be completed by an empowered official of the customs body.  
 
3. If one lot of declared goods comprises goods of several descriptio ns then the expenses 
(components) subject to inclusion in the customs value of goods shall be dis tribut ed among them in 
the procedure defined in Sections II  and III of the Procedure  for Filling In the Relevant Fields of 
DTS -1 and DTS -2.  
 
4. The customs value declaration and its electronic copy shall be submitted to the customs body where 
the goods are declared f or customs purposes, simultaneously with the filing of a declaration 
concerning the goods. The su bmissi on of the customs value declaration shall be accompanied by the 
presentation to the customs body of the documents on the basis of which it has been compl eted 
(Annex No. 1  to the Procedure).  
 
A list of the documents  filed to confirm the declared customs value may be reduced in accordance 
with the legislation of the Customs Union or the legislation of the member states of the Customs 
Union ( Article 183  of the Code ). 
 
5. In the cases established by the customs legislation of the Customs Union and/or the legislation of 
the member states of the Customs Union, the cus toms value declaration may be filed as an electronic 
document.  
 
6. The customs value declaration  shall be drawn up in duplicate. One copy is intended for the customs 
body and the other for the person who has completed the customs value declaration.  
 
Both copies of the customs value declaration shall be signed and attested in accordance with Item 18  
of the Procedure.  
 
7. A customs value declaration shall be completed for all goods which are brought into the single 
custom s territory of the Customs Union (hereinafter referred to as "the customs territory of the 
Custom s Union ") and are declared by means of a declaration concerning goods, except for the cases 
specified in Item 8  of the Pro cedure.  
 
When the customs value of goods is calculated according to the value of the transaction involvi ng the 
goods in accordance with Article 4  of the Agreement (hereinafter referred to as "Method  1") a DTS -1 
shall be completed ( Annex No. 2  to the Procedure ). 
 
Whe n the customs value of goods is calculated by the customs valuation methods envisaged by 
Articl es 6-10 of the Agreement, DTS -2 shall be completed ( Annex No.  3 to the Procedure).  
  G/VAL/N/1/RUS/1  
 Page 211 
 
 
  8. In the following cases the customs value of goods shall be declared in a declaration concerning the 
goods without a customs value de claration being completed:  
 
- if the goods are placed under customs procedures not requiring the p ayment of customs 
duties and taxes;  
- if according to the customs value declared there occurs no duty to pay customs duties or 
taxes, given the observance of the provisions of the Code ; 
- if the to tal cus toms value of an imported lot of goods does not exceed the sum that may be 
set in a member state of the Customs Union, and it shall not exceed the amou nt equivalent to 
10,000 US dollars, except for multiple (twice or more) deliveries within the fram ework o f one 
agreement (contract) and also repeated (twice or more) deliveries of same goods by one 
consignor to the address of one and the same consignee und er various agreements (contracts);  
- if according to Item 2 of Article 64  of the Code in the event of a change of customs 
procedure the customs value of the goods is the customs value of the good s valuated as of the 
day on which a customs body accepted a customs declaration when they were pla ced und er a 
customs procedure after crossing the customs border, except for cases when such customs 
value of the goods was calculated incorrectly or the cases  envisaged by the customs 
legislation of the Customs Union;  
- if according to the Code , other international agreements  of the member state s of the 
Customs Union and/or the legislation of the member states of the Customs Union the goods 
are exe mpt from customs duties and taxes (are not subject to customs duties and taxes).  
In all cases when no compulsory completion of a customs value declarat ion is required the 
customs body is entitled to demand in writing in an arbitrary form with a subs tantiat ion that a 
customs value declaration be filed, if the evidence discovered shows that the information on 
the customs value of the goods declared in the declaration concerning the goods can be untrue 
or has not been properly confirmed.  
 
9. A DTS -1 is made up of two main sheets and the necessary number of additional sheets. The first 
main sheet shall contain the informati on declared in the declaration concerning the goods and the 
second sheet shall contain the data us ed in t he assessment of the customs value of the goods declared 
and a customs value calculation.  
 
All the sheets of the customs value declaration, starting fr om the third one, are deemed additional. The 
numbering of additional sheets shall begin from "thre e" (She et 1 and Sheet 2 are the main sheets of 
the form, and Sheet 3 and further ones are additional).  
 
DTS -2 consists of the two basic sheets: the first sheet containing data extendable to all the goods 
being declared i n the d eclaration of goods and the second sheet citing the data used in assessing the 
customs value of the goods being declared and an estimate of the customs  value. If more than three 
names of goods are being declared in the same declaration, additional s heets s hall be used for 
declaring the customs value of goods. On such occasion, blank forms of the second basic sheet of 
DTS -2 shall be used as additional she ets.  
 
All the sheets of DTS -2 starting from the third one are  additi onal ones. Additional sheets shall be 
numbered starting from Number 3 (the first and second sheets are the basic sheets of the form, while 
the third an d subsequent sheets are additional ones).  
 
The first basic sheet DTS -2 is universal (uniform) for all the methods of valuation of the customs 
value goods established by Articles 6 -10 of the Agreement. The second basic sheet of DTS -2 may be 
one of the four esta blished  kinds depending on the methods of valuation of the customs value of 
goods. An appropriate version of the second and additional sheets of DTS -2 shall b e used in 
evaluating the customs value of goods by way of applying the following:  
 G/VAL/N/1/RUS/1  
Page 212 
 
 
  - methods based  on the  cost of transactions in identical or homogeneous goods in compliance 
with Articles 6  and 7 of the Agreement (hereinafter referred to  as Met hod 2 or Method 3 
respectively) and the reserve method in compliance with Article 10  of the Agreement 
(hereinafter referred to as Method 6) based on them;  
- the deduction method in complianc e with Article 8  of the Agreement (hereinafter referred to 
as Method 4) and Method 6 based on it;  
- the addition method in compliance with Article 9  of the Agreement (hereinafter referred to 
as Method 5) and Method 6 based on it;  
- Method 6 on the basis of Method 1.  
 
10. If when customs valuation is performed by Method 1 no additional accruals on and/or deductions 
from the price actually paid or paya ble are effected and such price for each merchandise description is 
discerned from the sum total of the contract and/or invoice for a specific lot of g oods, there is no need 
to complete a DTS -1 for all merchandise  items,  and only the first basic sheet of the form DTS -1 shall 
be completed. The following entry shall be made in the second basic sheet of the form DTS -1 in the 
field "Additional Data": "The customs value of the goods is equal to the price actually paid o r 
payab le". The rest of the fields of Sheet 2 shall remain unfilled.  
 
11. If documents contain a Latin -letter version of the names of persons/entities such i nformation shall 
be entered in the customs value declaration in Latin letters.  
 
12. Information sh all be entered in the customs value declaration by means of printers, except for the 
cases mentioned in Items 14 , 23 and 24 of the Procedure.  
 
13. Value  indicators in Sheet 2 and the additional sheets of the customs value declaration shall be 
rounded according to mathematical rules with an accuracy up to the second digit after the decimal 
point, except as otherwise envisaged by the legislation of t he memb er states of the Customs Union.  
 
14. Corrections in respect of the data which is available in the customs value declaration and do not 
affect the custo ms value of the goods shall be made exclusively by the person which has completed it 
by means of c rossing  it out and entering the necessary data by printing over by means of a printer or 
writing in dark -blue or black ball -point pen (or by other facilities producing an un -erasable graphic 
line). Each correction shall be attested with the signature of th e perso n who has completed the 
customs value declaration (or an employee of that person respectively) and certified in the procedure 
established by Item 18  of the Procedure.  
 
15. The translation of a foreign currency in to the currency of a member state of the Customs Union 
shall be effected at the currency exchange rate effective as of the date of registration of the declara tion 
concerning the goods by a customs body.  
 
If another date is envisaged by the Code  and/or other international agreements of the member states of 
the Customs Union for the application of a curr ency exchange rate for the purposes of assessing 
customs value and/or calculating customs duties a nd taxe s the currency exchange rate as of that date 
shall be indicated.  
 
16. If the relevant field of the customs value declaration has insufficient room for the person who is 
filling it in to enter information or for a customs official to enter service an notatio ns, the necessary 
information shall be entered in the field "Additional Data" of the relevant sheet or in separate A4 -
format sheets deemed an integral part of the customs value declaration. A relevant entry referring to 
the field "Additional Data" o r to th e separate sheets shall be made in the relevant fields of the customs 
value declaration to which the information provided in the field "Additional Data " and/or in the 
separate sheets, as follows: "See additionally No. ___________ on __________sheets ". 
  G/VAL/N/1/RUS/1  
 Page 213 
 
 
  The following shall be indicated in each sheet of the addendum:  
- "Addendum No. _________ to Customs Value Declaration No. ___________";  
- the serial numb er of the merchandise declared as follows: "Merchandise No. _________" and for 
each merchandise th e numbe r of a field and the information entered in that field according to the rules 
for completing that field.  
If one separate sheet does not have sufficient  room for the data entered in one field such data shall be 
provided on several separate A4 -format sheets.  In this case, the sheet number shall be indicated in the 
top right -hand corner. The numbering of separate sheets shall be always started anew.  
 
Each c opy of the addendum shall be signed, in the bottom right -hand corner, by the person which has 
comp leted t he customs value declaration and attested in the procedure established by Item 18  of the 
Procedure.  
 
The number of  copies of each such additionally attached sheet shall correspond to the number of 
copies of the c ustoms value declaration.  
 
All the data contained in the addenda shall be entered in an electronic copy of the customs value 
declaration by the person which h as completed it.  
 
17. The classifications and lists of normative and reference information used fo r custo ms purposes 
shall be used to declare information in the customs value declaration.  
 
18. While being completed, the customs value declaration and the ad denda thereto shall be attested 
and signed in the relevant field of the main sheets of the customs  value declaration, in the relevant 
field of each additional sheet of the customs value declaration and in the addendum, including the 
date, by the person who  has completed the customs value declaration. The attestation of the customs 
value declaration sha ll be e ffected by means of affixing a seal if according to the legislation of the 
member states of the Customs Union within the framework of the Eurasian Econ omic Community the 
person which has completed the customs value declaration is to have a seal.  
 
19. Custo ms officials are not entitled -- on their own initiative or on the instructions or a request of the 
person which has completed the customs value declar ation -- to enter any data in the fields filled in by 
that person or to modify or correct the info rmation  available in these fields.  
 
All annotations of a customs official, except for a registration number, shall be provided with a date 
and attested with h is signature and an imprint of the personal numbered seal.  
 
II. Rules for Completing a DTS -1 
 
20. The pers on who is completing a customs value declaration (DTS -1) shall fill in the following 
fields of the main sheets of the customs value declaration and th e relevant fields of additional sheets: 
1, 2a, 26, 3, 4, 5, 6, 7a, 7b, 7c, 8a, 8b, 9a, 9b, 10a, 10 b, 11a, 11b, 12, 13a, 13b, 14a, 14b, 14c, 14d, 15, 
16, 17, 18, 19, 20, 21, 22, 23, 24 and 25.  
 
21. The customs body shall fill in the fields "For Customs Bod y's Annotations" in the main and 
additional sheets of DTS -1 in accorda nce with the rules for completion of the fields "For Customs 
Body's Annotations" ( Section IV  of the Procedure).  
 
22. Procedure for entries to be made in fields by the person who is completing the customs value 
declarati on: 
 
Field 1.  G/VAL/N/1/RUS/1  
Page 214 
 
 
   
The field shall be used to provide information about the person who sells the goods declared:  
for an organisation: name and location (a ddress);  
 
for an individual entrepreneur: surname, first name and patronymic and residential address  (the 
abbreviated name of country, administrative -territorial entity, inhabited locality, street, the numbers of 
building and apartment).  
 
 
Field 2a.  
 
Shall  be used to provide information about the person acting as seller in the foreign economic contract 
under whi ch the goods are imported into the customs territory of the Customs Union:  
for an organisation: name, its organisational legal form and location (th e abbreviated name of 
country, administrative -territorial entity, inhabited locality, street, the nu mbers of  building 
and apartment);  
for an individual entrepreneur: surname, first name and patronymic and his place of residence 
(the abbreviated name of cou ntry, administrative -territorial entity, inhabited locality, street, 
the numbers of building and apa rtment).  
 
The following shall be entered in the right -hand top corner of the field:  
for the Republic of Belarus: payer registration number (UNP);  
for the Re public of Kazakhstan: identification number (IN) for an organisation (branch or 
representative offic e) and a n individual entrepreneur pursuing activities as a joint business or 
individual identification number (INN) for a natural person, for instance an in dividual 
entrepreneur pursuing activities as a personal business;  
for the Russian Federation: taxpay er ident ification number (INN) and after "/" reason -for-
registration code (KPP).  
The following shall be entered in the bottom part of the field:  
for the Rep ublic of Kazakhstan: buyer's identification customs number (ITN) according to the 
Classification for  Forming  an Identification Customs Number;  
for the Russian Federation: basic state registration number (OGRN) or the basic state 
registration number of an e ntry on the state registration of the individual entrepreneur 
(OGRNIP).  
Field 2b.  
 
The field shall b e used t o provide information about the person who has completed the customs value 
declaration:  
 
for an organisation: name, its organisational legal form an d location (the abbreviated name of 
country, administrative -territorial entity, inhabited locality, street, the numbers of building 
and apartment);  
for an individual entrepreneur: surname, first name and patronymic and his residential address 
(the abbrevia ted name of country, administrative -territorial entity, inhabited locality, street, 
the numbers of b uilding and apartment).  
 
The following shall be entered in the right -hand top corner of the field:  
for the Republic of Belarus: payer registration number (U NP); 
for the Republic of Kazakhstan: identification number (IN) for an organisation (branch and 
representati ve office) and an individual entrepreneur pursuing activities as a joint business or 
individual identification number (INN) for a natural person, fo r instance an individual 
entrepreneur pursuing activities as a personal business;  
for the Russian Fe deration : taxpayer identification number (INN) and after "/" reason -for- G/VAL/N/1/RUS/1  
 Page 215 
 
 
  registration code (KPP).  
 
The following shall be entered in the bottom part of the f ield: 
for the Republic of Kazakhstan: the identification customs number (ITN) of the person 
filling it in, i n accordance with the Classification for Forming an Identification Customs 
Number;  
for the Russian Federation: basic state registration number (OGRN ) or the basic state 
registration number of an entry on the state registration of the individual ent repreneu r 
(OGRNIP).  
Field 3.  
 
To be indicated: a description of the delivery terms (in Latin symbols) according to the Classification 
of Delivery Terms and the name of the geographic point.  
 
Field 4.  
 
To be indicated: the number and date of the account(s) presente d by the seller to the buyer and 
containing the assessed value of the merchandise.  
 
Field 5.  
 
To be indicated: the number and date of the contract ( agreement, deal) of purchase/sale (delivery) of 
goods and also the numbers and dates of effective ap pendices , addenda and amendments thereto.  
 
Field 6.  
 
To be indicated: the details (number and date) of the documents with the decisions which have been 
taken by customs bodies earlier and are applicable to Fields 7 -9. 
 
Field 7a.  
 
An "X" shall be entered in  the box  in the field that corresponds to the true answer.  
 
If the answer is "No" one shall proceed to fill in Fields 8a and 8b (Fields 7b and 7c shall not be filled 
in). 
 
If the answer is "Yes" (if between the seller and the buyer of the imported goods th ere is a  mutual 
relationship whose criteria are defined by Article 3  of the Agreement) one shall f ill in Field 7b.  
 
Field 7b.  
 
An "X" shall be entered in the box which is available in the field and correspo nds to the true answer. 
The application of Method 1 is admissible only if the answer is "No".  
 
Field 7c.  
 
The present field shall be filled in only if there is a mutual relationship between the seller and the 
buyer of the imported goods.  
 
If the mu tual rel ationship existing between the seller and the buyer has not affected the value of the 
deal, i.e., the value of the deal involving the imported goods  is close to one of the check values set out 
in Item 4 of Article 4  of the Agreement then details shall be entered in an arbitrary form in the Field 
"Additional Data": the serial number of the dec lared merchandise according to the customs value G/VAL/N/1/RUS/1  
Page 216 
 
 
  declaration and information on the check value used  in resp ect thereof, including the full details of the 
source of information as well as other relevant data.  
 
The field shall be completed by the person who  completes the customs value declaration at his 
discretion or on the demand of the customs body in t he estab lished procedure.  
 
Field 8a.  
 
An "X" shall be entered in the box which is available in the field and corresponds to the true answer. 
The application  of Method 1 is admissible only if the answer is "No".  
 
Field 8b.  
 
An "X" shall be entered in the bo dy which i s available in the field and corresponds to the true answer.  
 
If the sale of the goods or the price thereof depend on the observance of the terms or undertakings 
whose effect on the value of the goods can be valuated in quantitative terms then th e type and  
contents of such terms or undertakings shall be mentioned (for instance, the existence of a clause for 
reciprocal delivery of merchandise by the buyer or provision by the buyer of any services to the seller 
which have affected the value of that deal, etc. ) and also a calculation of the assessed value of these 
terms or undertakings, including reference to the documents serving as the basis for such calculation. 
The relevant sum shall be entered in Field 116 as an indirect payment.  
 
If the effect o f relevant  terms or undertakings on the value of the deal cannot be assessed in 
quantitative terms and properly confirmed (for instance, after the clearance  of the goods) Method 1 is 
not applicable.  
 
Field 9a.  
 
An "X" shall be entered in the box which is a vailable i n the field and corresponds to the true answer.  
 
If the answer is "Yes" then after Field 96 one shall enter the conditions concerning the licence and 
other similar payments for the use of intellectual property items (for instance, the type of pay ment, the 
ground for the payment, etc.) which have been paid or have to be paid by the buyer directly or 
indirectly to the seller as a condition for the sal e of the goods. The amounts of these payments shall be 
provided in Field 15.  
 
Field 9b.  
 
An "X" shal l be enter ed in the box which is available in the field and corresponds to the true answer.  
If the answer is "Yes" then after the present field one shall in dicate the condition according to which a 
portion of income or proceeds from a subsequent sale, anot her dispos al or use of the goods by the 
buyer is directly or indirectly payable to the seller.  
 
The relevant value shall be provided in Field 16.  
 
Field 10a . 
To be indicated: the number of additional sheets for the customs value declaration (the number of 
sheets sha ll correspond to the number of the last sheet less 2).  
 
Field 10b.  
  G/VAL/N/1/RUS/1  
 Page 217 
 
 
  To be indicated: the date on which the customs value declaration is completed,  surname, first name 
and patronymic, the type, number and date of issue of the person's personal ide ntity docu ments, 
contact phone number and also the person's position on the staff of the declarant if the customs value 
declaration is completed by a legal entity or on the staff of the customs representative, and his 
signature as well. The attestation of the custom s value declaration shall be done in the present field in 
the procedure established by Item 18  of the Procedu re. 
 
If the customs value declaration is drawn up by the customs body the present field shall be use d to 
indic ate the date on which the customs value declaration is drawn up, the surname, first name and 
patronymic and position of the empowered official of the customs body and to affix the personal 
numbered seal of that person and to put his signature.  
 
Sheet 2 of  DTS -1 form . 
 
The following may be provided in this sheet: data concerning the goods declared in one declaratio n 
concerning the goods, from one to three product descriptions.  
 
Field "Merchandise No.".  
 
To be ind icated: th e number of the merchandise from the relevant field of the declaration concerning 
the goods.  
 
While declaring the goods of various descriptions co ntained in one lot of goods with an indication of 
one classification code according to the comprehen sive Commodity Classification for Foreign 
Economic Activities  of the Customs Union (hereinafter r eferred to as "the CC FEA of the CU") one 
shall indicate the relevant serial number of the merchandi se accordi ng to the list, if information on 
each or on several products out of the list is to be provided.  
 
The Field " CC FEA Code of the CU ". 
 
To be indicated: the code of the merchandise acc ording to the CC FEA  of the CU.  
 
Section A "Base of Calculation".  
 
Field 11a.  
 
The first item sha ll be used to enter -- in the currency of the account -- the price which has been 
actually paid or i s payable for the goods when the were sold for being exported into the customs 
territory of the Customs Union.  
 
The second item shall be used to enter -- in the currency of the member state of the Customs Union to 
whose customs body the goods are being dec lared for customs purposes -- the price which has been 
actually paid or is payable.  
 
In brackets one shall provide the code of the currency of the account a nd the relevant exchange rate of 
the currency of the account to the currency of the member state of the Custom s Union as of the date of 
registration of the declaration concerning the goods.  
 
Field 11b.  
 
To be indicated: the sum of indirect payments in the currency of the member state of the Customs 
Union (in correspondence with Field 8b).  
 G/VAL/N/1/RUS/1  
Page 218 
 
 
  This field sha ll be used  to reflect the value of the price adjustment endorsed by the declarant's 
documents and relevant calculations for cases when relevant conditions o r undertakings existed (to be 
provided in Field 8b).  
 
If Field 11b contains the aggregate sum of ind irect paym ents (price adjustments) then a breakdown of 
the sum total given in Field 11b shall be provided in the Field "Additional Data" of the relevant DTS -
1 sheet or on separate A4 -format sheets in the procedure established by Item 16  of the Procedure.  
 
If indirect payments (price adjustments) concern all or several descriptions of delivered goods then 
the distribution o f the aggregate amount of indirect payments among the product descriptions shall be 
effected pro rat a to the v alue of each product description shown in Field 11a.  
 
Field 12.  
 
To be indicated in the currency of the member state of the Customs Union: the sum  of the values 
entered in Fields 11a and 11b.  
 
Section "Additional Accruals: The Expenses in Nationa l Currenc y Not Included in A".  
 
This section shall be used to provide -- in the currency of the member state of the Customs Union -- 
the additional accruals  which according to Article 5  of the Agree ment are to be added to the price 
which has been actually paid or is payable for the imported goods.  
 
If such values are indicated in invoices or other comm ercial documents in a foreign currency then the 
field "*" of the customs value declaration shall be used to e nter the result of translation of these values 
together with an indication of the product number and item (the number of the field of the customs 
value declaration to which the data is related), the three -digit letter code of the currency accordin g to 
the Classification of Currencies, the sum of expenses in the foreign currency and the exchange rate of 
currency translation as of the date of registrat ion of the declaration concerning the goods.  
 
Field 13.  
 
To be indicated: the buyer's expenses not i ncluded i n the price which has been actually paid or is 
payable and is indicated in Field 11a, i.e., not included by the seller in the invoice presented to the 
buyer but which have occurred in connection with the importation of the valuated goods into the 
customs t erritory of the Customs Union and been paid by the buyer (or are payable).  
 
Field 13a.  
 
To be indicated: the buyer's expenses towards paying out a remuneration to a mediator (agent) or 
broker, except for a remuneration for procurement paid by a bu yer to hi s mediator (agent) for the 
provision of the services of representing him abroad as relating to the purchase of the valuated 
(imported) goods.  
 
If the DTS -1 form  is completed for the goods of several descriptions  which ar e contained in one lot 
then said expenses shall be distributed among each product description pro rata to the values specified 
respectively in Fiel d 12. 
 
Field 13b.  
 
To be indicated: the buyer's expenses towards containers and packing, including t he value of packing 
materials and packing works, if such containers and/or packing according to the CC FEA  of the CU is 
deemed an integral part of the valuated goods.   G/VAL/N/1/RUS/1  
 Page 219 
 
 
   
The containers expenses shall  not incl ude the amounts of money paid separately for the return of 
containers to the seller.  
 
Field 14.  
 
To be indicated: the appropriately distributed val ue of the goods and of the services directly or 
indirectly provided by the buyer free of charge or a t a reduc ed price for being used in connection with 
the manufacture and export sale of the valuated (imported) goods into the customs territory of the 
Custo ms Union in the amount not included in the price which has been actually paid or is payable.  
 
For th e goods ( services) provided free of charge by the buyer one shall indicate their full purchase 
value if the importer has acquired such goods (services) from  a seller who is not a person having 
mutual relations with him. If such information and/or sufficien t documen tary proof thereof is not 
available one shall indicate the value calculated on the basis of relevant information about identical or 
similar goods ( services) or goods (services) of the same class or kind. If such goods (services) have 
been manufact ured (pro vided) by the buyer one shall indicate manufacturing costs confirmed by the 
buyer's bookkeeping documents.  
 
For the goods (services) provided by th e buyer at reduced prices one shall indicate the value of goods 
and services less the amount of mone y paid by  the seller.  
 
If any services have been provided by the buyer to the seller in terms of treating or processing raw 
materials and materials and comp onents, the delivery, storage, etc. thereof then the value of these 
services (in customs value calcu lations) shall be taken into account at the price at which they were 
carried out or acquired by the buyer.  
 
Field 14a.  
 
To be indicated: the appropriately d istributed value of the raw materials, materials, parts, semi -
finished products and other similar it ems from which the imported goods are made up.  
 
Field 14b.  
 
To be indicated: the appropriately distributed sum of expenses towards the acquisition of tools,  dies, 
forms and other similar items used to manufacture imported goods, if the buyer has acquired t hese 
items from a seller not being a person having mutual relationships with the buyer or the expenses 
incurred to manufacture them, if the items have been manufactured by the buyer or a person having 
mutual relationships with the buyer.  
 
The value of said  items us ed in the manufacture of the valuated goods may be distributed by means of 
posting this entire value as the customs value of the first lot of goods  or as the customs value of 
another quantity of goods defined by the declarant, such quantity not be ing below  the quantity of the 
goods declared. Such distribution shall be effected by a method applicable to the specific 
circumstances, depending on the doc uments the declarant has and in accordance with the generally 
accepted accounting principles.  
 
If said items have been earlier used by the buyer, irrespective of their being acquired or manufactured 
by that buyer, the initial price of their acquisition or manufacture shall be reduced so as to obtain 
(calculate) the value of these items with account taken  of their  being used.  
 
Field 14c.  
 G/VAL/N/1/RUS/1  
Page 220 
 
 
  To be indicated: the appropriately distributed value of the materials spent in the manufacture of the 
imported goods (for  instance, the spending of fuels and lubricants).  
 
Field 14d.  
 
To be indicated: the appropriately di stributed  value of the design, development, engineering, 
structural -design, artistic -decoration and art -design works, sketches and drawings completed/made 
outside of the customs territory of the Customs Union and required for the manufacture of the 
importe d goods.  
 
For such goods and services (works) provided by the buyer, if they have been acquired or leased by 
the buyer, account shall be taken of the costs incurred to acquire or lease them.  
For the goods which have been provided by the buyer and are in pu blic doma in, i.e., under state or 
municipal ownership account shall be taken of the costs incurred to make copies thereof.  
 
Field 15.  
 
To be indicated: lice nce payments and other similar payments for the use of intellectual property 
items (in mutual corres pondence with Field 9a).  
 
Account shall be taken of the licence payments and other similar payments for the use of intellectual 
property items which are to be paid by the buyer either directly to the seller or to a third person.  
 
If licence payments and ot her simil ar payments for the use of intellectual property items are related to 
all or several of the descriptions of the delivered goods and if the agreemen t on the grant of rights to 
use the intellectual property items does not include a distribution of p ayments f or such use among 
specific product descriptions (for instance, a lump -sum payment) then the distribution of the 
aggregate amount of payments for th e use of the intellectual property items among the descriptions of 
the goods shall be effected pro r ata to th e value of each product description shown in Field 12, except 
for cases when at the declarant's discretion the aggregate value of such payments is included in the 
customs value of the goods having the highest taxation level. At the declarant's dis cretion, the 
aggregate amount of payments for the use of the intellectual property items may be posted to the first 
lot of the goods for which such payments  are envisaged.  
 
When the customs value of the imported goods is being assessed the following shall not be ad ded to 
the price which has been actually paid or is payable:  
 
a) payments for the right to reproduce (replicate) the imported goods on the customs territory 
of the Customs Union;  
b) payments for the right to distribute or re -sell the imported good s, unless  such payments are 
a condition for the sale of the imported goods for exportation into the customs territory of the 
Customs Union.  
 
Field 16.  
 
This field shall be used to take into account the portion of the incomes (proceeds) received as a result  
of a sub sequent sale, another disposal or use of the imported goods which is directly or indirectly 
payable to the seller (in mutual correspondence with Fi eld 9b). 
 
Field 17.  
 
To be indicated: the value of expenses towards the carriage (transportation) of  the valu ated goods to 
the airport, port or other point of their arrival in the customs territory of the Customs Union if  G/VAL/N/1/RUS/1  
 Page 221 
 
 
  according to the delivery terms es tablished by the foreign trade contract the carriage (transportation) 
of the goods to the point of a rrival in  the customs territory of the Customs Union is not included in the 
price actually paid or payable. If the carriage (transportation) is carried out by various modes of 
transport (multimodal carriage) then account shall be taken of the aggregate exp enses inc urred to 
carry (transport) by all the modes of transport at the tariffs effective as of the time of the carriage 
(transportation) of the goods.  
 
If the carriage (transportation) was free of charge or was by the buyer's own means of transport the 
present fi eld shall be used to enter the value calculated at the tariffs for transportation by the relevant 
mode of transport effective during the period of carriage (transportation) of the goods or in the 
relevant period of time (the seasonal nature of the  carriage ). 
 
If the declarant has no data on the tariffs for the carriage by a given mode of transport then to 
calculate transport expenses one shall use th e bo okkeeping data concerning the calculation of 
transport expenses with the inclusion of all the nec essary co st items and components.  
 
If the DTS -1 is completed for goods of several descriptions then the expenses toward s the carriage 
(transportation) of the goods shall be distributed among goods of various descriptions  pro rata  to their 
gross weight.  
 
Field 17  shall be used to indicate the place (geographic point) of arrival of the goods in the customs 
territory of the C ustoms Union or the point of destination of the goods on the customs territory of the 
Customs Union t o which e xpenses according to delivery terms are paid by the buyer separately and 
must be included in the customs value.  
 
Unless the expenses incurred by t he buyer to carry (transport) from the point of arrival in the customs 
territory of the Customs Union  to the p oint of destination on the customs territory of the Customs 
Union can be confirmed by documents, then Field 17 shall be used to indicate the point  of destination 
on the customs territory of the Customs Union. If the separation of the expenses towa rds the c arriage 
(transportation) from the point of departure to the point of arrival in the customs territory of the 
Customs Union and from the point of a rrival to the point of destination can be confirmed by 
documents then Field 17 shall be used to indic ate the p oint of arrival of the goods in the customs 
territory of the Customs Union.  
 
Also in Field 17 one shall enter the expenses incurred by the buyer t o ma ke customs formalities in 
respect of the goods when they were exported from the country of export ation (if  such expenses are 
available) and also the forwarder's fee.  
 
Field 18.  
 
To be indicated: expenses towards the loading, unloading or transshipping the valuated goods and the 
performance of other operations relating to their carriage (transportation ) as incu rred to the point of 
arrival of these goods in the customs territory of the Customs Union.  
 
If the DTS -1 form is completed for goods of various descriptions such expenses shall be distributed 
among the relevant goods pro  rata to their gross weight.  
 
Field 19.  
 
To be indicated: the insurance expenses relating to the operations specified in Sub items  4 and 5 of 
Item 1 of Article 5  of the Agreement.  
 G/VAL/N/1/RUS/1  
Page 222 
 
 
  If the DTS -1 form  is completed for goods of various description s then insurance expenses shall be 
distributed among the relevant goods pro rata to their value speci fied in F ield 12.  
 
Field 20.  
 
To be indicated: the sum of the values shown in Section B.  
 
Section B "Deductions: The Expenses in National Currency Which Ar e Included in A".  
 
The present section shall be used to indicate the following in the currency of the  member s tate of the 
Customs Union: the amounts of expenses which have been included in Section A but are not included 
in accordance with Item 2 of Article 5  of the Agreement in the customs value of the de clared goods, 
provided such expenses have been discerned from the price which has been actually paid or is 
payable, declared by the person which c ompl eted the customs value declaration and confirmed by the 
person in documentary form.  
 
If such expe nses are mentioned in invoices or other commercial documents in a foreign currency then 
currency -translation data shall be provided in the field "*" of the  customs value declaration with 
reference to the number of the merchandise and item (the number of th e field o f the customs value 
declaration to which such data is relating), the three -digit letter code of the currency according to a 
classification of curr encies, the sum of expenses in the foreign currency and the currency exchange 
rate as of the date of registrat ion of the declaration concerning the goods.  
 
Field 21.  
 
To be indicated: the amount of expenses towards the following carried out after the goods  arrive in the 
customs territory of the Customs Union: construction, erection, assembly, installation , mainten ance or 
provision of technical assistance (including training) in respect of such valuated (imported) goods, as 
industrial plants, machinery or eq uipm ent, if the contract includes a provision for such works and such 
expenses are discerned from the  price wh ich has been actually paid or is payable in the contract and/or 
in the seller's invoice.  
 
Field 22.  
 
To be indicated: the amount of expenses towar ds the carriage (transportation) of the valuated goods 
from the point of their arrival in the customs  territor y of the Customs Union to the point of destination 
if in the contract and/or the seller's invoice they are discerned from the price actually paid or payable.  
 
Field 23.  
 
To be indicated: the amounts of duties, taxes and fees paid on the customs te rritory o f the Customs 
Union in connection with the importation or sale of the valuated (imported) goods.  
 
Field 24.  
 
To be indicated: the sum of the value s provided in Section B.  
 
Field 25a.  
 
To be indicated in the currency of the member state of the Cust oms Union : the customs value of the 
valuated merchandise, calculated by adding up the values shown in Fields 12 and 20 less the value 
shown in Field 24.   G/VAL/N/1/RUS/1  
 Page 223 
 
 
  Field 25b. 
 
To be indicated: the customs value which is given in Field 25a and is translated into US d ollars at  the 
relevant exchange rate as of the date of registration of the declaration concerning the goods by a 
customs body.  
 
The Field *.  
 
If one or sev eral components of the customs value (which are to be entered in Fields 13 -23) are 
available in invoi ces or ot her commercial documents in a foreign currency the present field shall be 
used to enter the results of the currency transfer with reference to the  number of the merchandise and 
position (the number of the field of the customs value declaration to which suc h information is 
relating), the three -digit letter code of the currency according to a classification of currencies, the sum 
of expenses in the fo reign currency and the relevant exchange rate used for transfer ( Item 15  of the 
Procedure).  
 
The Field "Additional Data".  
 
If necessary, any additional data (calculations) relating to the information shown in the custom s value 
declaration will be provided.  
 
The Field "Signature and Seal".  
 
The sheet shall be signed by the perso n who has completed the customs value declaration and it shall 
be attested in the procedure established by Item 18  of the Procedure.  
 
III. Rules for Filling in DTS -2 
 
23. Procedure for Filling in Fields by the Person Dr awing Up DTS -2: 
 
Field 1 . 
 
Here shall be cited the full denomination (if a  legal entity) or family name, first name and patronymic 
(if a natural person) and location of the fo reign per son which is a party to a foreign economic 
transaction:  
in respect of an organization - denomination and location (address);  
in respect of an ind ividual businessman - family name, first name, patronymic and location 
(brief denomination of country , adminis trative -territorial entity, inhabited locality, street, 
house number and flat number).  
 
Field 2a . 
 
Here shall be cited data on the person which is a party to a transaction in the country whereto goods 
are import ed (or is  the recipient of goods when the transaction is unilateral) under which the goods are 
imported into the customs territory of the Customs Union:  
 
in respect of organisations - its denomination, organisational legal form and location (brief 
denomina tion of c ountry, administrative -territorial entity, inhabited locality, street, house 
number and flat number);  
in respect of an individual businessman - - family name, first name, patronymic and place of 
residence (brief denomination of country, administra tive-territorial entity, inhabited locality, 
street, house number and flat number).  G/VAL/N/1/RUS/1  
Page 224 
 
 
  In the upper right corner of the field the following shall be cited:  
as regards the Republic of Belarus - the taxpayer's registration number (UNP);  
as regards the Republic of Kazakh stan - the identification number (IN) in respect of an 
organization (branch or representative office) or individual businessman engaged in the 
activities in the form of joint enterprising or the taxpayer's individual number (INN) in respect 
of nat ural pers ons, in particular individual businessmen, engaged in the activities in the form 
of personal entrepreneurship;  
as regards the Russian Federation - taxpayer's identification number (INN) and code of the 
reason for registration (KPP) separated by "/ ". 
In the  lower part of the field the following shall be cited:  
as regards the Republic of Kazakhstan - purchaser's customs identification number (ITN) in 
comp liance with the Classifier for Forming the Customs Classification Number;  
as the Russian Federati on - basic state registration number (OGRN) or basic state registration 
number of the entry on the state registration of individual businessman (OGRNIP).  
Field 2b . 
 
In the field shall be cited data on the person that h as filled  in DTS -2: 
in respect of organisations - its denomination, organisational legal form and location (brief 
denom ination of country, administrative -territorial entity, inhabited locality, street, house 
number and f lat numbe r); 
in respect of individual businessmen - - family name, first name, patronymic and place of 
residence (brief denomination of country, administra tive-territorial entity, inhabited locality, 
street, house number and flat number).  
 
In the upper rig ht corner  of the field the following shall be cited:  
as regards the Republic of Belarus -- the taxpayer's registration number (UNP);  
as regards the Republi c of Kazakhstan - the identification number (IN) in respect of an 
organization (branch or representat ive offic e) or individual businessman engaged in the 
activities in the form of joint enterprising or the taxpayer's individual number (INN) in respect 
of natural persons, in particular individual businessmen, engaged in the activities in the form 
of person al entrep reneurship;  
as regards the Russian Federation - taxpayer's identification number (INN) and code of the 
reason for registration (KPP) separated by "/". 
In the lower part of the field the following shall be cited:  
as regards the Republic of Kazakhst an - customs identification number (ITN) of the person 
that is completing it in compliance with the Classifier for Forming the Customs Classification 
Numbe r; 
as regards the Russian Federation - basic state registration number (OGRN) or basic state 
registra tion numb er of the entry on the state registration of individual businessman 
(OGRNIP).  
 
Field 3 . 
 
Here shall be cited t he denomination of the terms of supply (in Latin characters) in compliance with 
the Classifier of the  Terms of  Supply and the name of geographical point on the basis of the data cited 
in commercial documents relevant to a transaction or, if such data are n ot available, on the basis of 
actual circumstances of arranging a transaction.  
 
Field 4 . 
 
Here shall be cited the number and date of the document serving as the basis for supply of the goods 
being declared ( for example,  number and date of an agreement of gratuitous supply of goods).  
  G/VAL/N/1/RUS/1  
 Page 225 
 
 
  Field 5 . 
 
Here shall be cited the requisite elements (number and date) of the document containing the decisions 
adopted by customs authorities before as r egards the inspections held in respect of previous goods' 
supplies within the framework of this Agree ment or c ourt decisions in respect of such goods. The 
documents from Field 8  shall not be cited.  
 
Field 6 .  
 
The sign "X" shall be used for marking the method used for evaluation of th e customs  value of the 
goods being declared.  
 
When evaluating the customs value by Method 6 on the basis of Method 1, solely the field (f)  shall be 
marked.  
When evaluating the customs value by Method 6 on the basis of M ethods 2 -5, the field (e) and the 
field corresponding to one of Methods 2 -5 shall be marked.  
 
If when evaluating the customs value of goods cited with diff erent numbers in the fields of DTS -2 
"No. of Goods" various meth ods of ev aluating the customs value are used, the field (g) shall be 
marked.  
 
Field 7 . 
 
Here shall be given a brief des cription of the reasons for which the methods preceding the method 
cited in Column 6  are inapplicable and, in so doing, in respect of Method 1 shall be cited without fail 
the specific provisions of the customs legislation  of the Customs Union under which its app lication is 
impossible; in respect of other methods the unavailability of appropriate documents and data (these to 
be specified) shall be cited as the grou nd for the impossibility of their application.  
 
Field 8 . 
 
Here sh all be ci ted the denomination and requisite elements of the basic documents presented to prove 
the declared data on the basis of the method of valuating th e customs value applied.  
 
When evaluating the customs value by using Methods 2 and 3, shall be cited the requi site elements of 
the used documents on the basis of which the customs value of identical or homogeneous goods was 
taken by customs authorities on the basis of Method 1: number and date of contract or invoice, 
registration number of goods' declarat ion and c ustoms value declaration drawn up according to Form 
DTS -1, should it be filled in.  
 
When evaluating the custom s value of good s by using Method 4, shall be cited the requisite elements 
of the used documents cont aining da ta on the price of previously imported identical or homogeneous 
goods or of those being evaluated at which the greatest aggregate number of goods is sold in the 
common customs territory of the Customs Union: invoices, contracts or other documents proving t he 
price of a unit of goods.  
 
When evaluating the customs value of goods by Method 5, shall be cited the documents serving as the 
basis for taking  the estimated cost of goods provided that such documents comply with the generally 
established accou nting pri nciples applied in the country where the goods are manufactured.  
 
When evaluating the customs value of goods by Method 6, shall be cited the requi site elements of the 
documents which are used in compliance with the requirements of the Agreement  for the flexible G/VAL/N/1/RUS/1  
Page 226 
 
 
  application of Methods 1 -5 as the basis of evaluating the customs value of goods b eing evaluated by 
this method.  
 
Field 9  
 
Here shall be cited the number of  additional sheets to DTS -2 (the number of sheets must correspond 
to the number of the last sheet reduced by 2). 
 
Field 10 . 
 
It shall be filled in the procedure stipulated f or fillin g in DTS -1. 
 
Methods 2, 3 and Method 6 Based on Them  
 
24. Sheet Two  of the Form DTS -2 for Methods 2, 3 and 6.  
 
The Field  "No. of Goods" . 
 
Here s hall be cited the number of goods from the appropriate field of the goods declaration.  
 
When declaring goods with various denominations contained in the same batch of goods with the 
same classification code according to the CC FEA of CU  cited in respect of them and when it is 
necessary to cite data in respect of each or several denomina tions of goods from a list thereof, the 
appropriate ordinal number of goods according the list thereo f shall b e shown.  
 
The Field  "Code According to the CC FEA of CU".  
 
Here shall be cited the code of goods according t o the CC FEA  of CU.  
 
The cost paramet ers cited  in Fields from 11 to 18a shall be shown in the currency of a member sta te 
of the Customs Union.  
 
Field 11 . 
 
Here shall be cited the tra nsaction value in identical or homogeneous goods sold for exportation into 
the customs territory of the Customs Union and exported into the customs territo ry of the Customs 
Union within the same time period as the goods being evaluated or within the time p eriod 
corresponding to it, that is, the customs value of identical or homogeneous goods estimated by the 
declarant in compliance with Article 4  of the Agreement and taken by the customs authority in  the 
established procedure ( Field 25a  of DTS -1). 
 
The Section B  "Adjustment of th e Transaction Value (+/ -). 
 
In this section shall be shown appropriate adjustments of the value of a transacti on in identical or 
homogeneous goods cited in Field 11  (of the customs value of identical or homogeneous good s cited 
in Column 25a  of appropriate DTS -1) enabling to make the  terms of  importation of identical 
(homogeneous) goods comparable with the terms of importation of the goods being evaluated.  
 
Adjustments can have both th e sign "+", if they increase the value of a transaction in identical or 
homogeneous commodities, and the sign "-", if they decrease the value of a transaction in identical or 
homogeneous goods.  
  G/VAL/N/1/RUS/1  
 Page 227 
 
 
  The value of a transaction in identical or homogeneous goods shall be adjusted on the basis of the data 
proving the reasonableness and accuracy of such adjustment s and sat isfying the requirements of the 
customs legislation  of the Customs Union.  
 
Field 12a . 
 
Here shall be cited the value by which the value of a transactio n in iden tical or homogeneous 
commodities cited in Field 11  must be reduced in connection with alteration of the price  for points of 
sale (here the cases are meant when in compliance with a contract (agreement) the pric e of a po int of 
sale depends on the number of sold points sale and the goods being evaluated and identical 
(homogeneous) goods are sold in the quantities c orresponding to various levels of the prices of a point 
of sale).  
The field shall not be filled in, i f in Field 11  is cited the value of a transaction in identical or 
homogeneous goods sold substantially in the same qua ntity as the goods being evaluated (that is, at 
the same price per point of sale or there is no docum entary pr oof the price of a point of sale depends 
of the quantity of these points of sale sold).  
 
Field 12b . 
 
Here sh all be cited the value by which the value of the transaction in identical or homogeneous goods 
cited in Column 11  must be reduced, as if the identical or homogeneous goods were sold at the same 
commercial level as the g oods  being evaluated.  
 
The field shall not be filled if in Field 11 is ci ted the value of a transaction in identical or 
homogeneous goods sold at the same commercial level (wholesale, retail or some other one) as the 
goods being evaluated.  
 
Field 12c . 
 
Here shall be cited the follo wing:  
 
- the place (geographic point) of arrival of the goods being evaluated at the customs territory 
of the Customs Union;  
- the difference in the outlay s on carriage (transportation) to the place of arrival at the customs 
territory of the Customs Union of identi cal or homogeneous goods and the goods being 
evaluated.  
The field shall be filled in, if the goods being evaluated in contrast to identical 
(homog eneo us) goods are carried along another route and/or by some other mode of transport.  
 
Field 12d . 
 
Here shall be cited the difference in the outlays on loading, unloading or transshipment and making 
other operations co nnec ted with carriage (transportation) of identical or homogeneous goods to the 
place of arrival at t he custom s territory of the Customs Union and in similar outlays in respect of the 
goods being evaluated.  
 
Field 12e . 
 
Here shall be cited the difference in the outlays on insurance of the goods being evaluated, as wel l as 
of identical and homogeneous goods, in connection with the operations cited in Fields 12c  and 12d. 
 G/VAL/N/1/RUS/1  
Page 228 
 
 
  Fields 12d  and 12e shall be filled in, if appropriate outlays in respect of the goods being evaluated 
substantially differ from such outlays included in t he v alue of a transaction in the identical or 
homogeneous goods cited in Field 11 . 
 
Field 13 . 
 
Here shall be cited the sum of the values shown in Fields from 12a to 12 e. 
 
Field 14a . 
 
Here shall be shown the value by which must be increased the value of a transaction in identical or 
similar goods cited in Field 11  in connection with alteration of the price of a unit of goods (here the 
cases are m eant when in compliance with a contract (agreement) the price of a unit of goods depends 
on the number of sold units of goods, and the goods being  evaluated and identical (homogeneous) 
goods are sold in the quantities corresponding to various leve ls of the  prices of a unit of goods).  
The field shall not be filled in, if in Field 11  is cited the value of a transac tion in identical or 
homogeneous goods sold substantially in the same quantity as the goods being eva luated (t hat is, at 
the same price per unit of goods) or there is no documentary proof that the price of a unit of goods 
depends on the quantity of these u nits of goods sold.  
 
Field 14b . 
 
Here shall be cited the value by which must be increased the value of a transaction in identical or 
homogeneous goods cited in Field 11 , as if iden tical or homogeneous goods were sold at the same 
commercial level as the goods being evaluated.  
 
The field sha ll not be filled if in Field 11  is cited the value of a transaction in identical (homogeneous) 
goods sold at the same commercial level (wholesale, retail or some other one) as the goods being 
evaluated.  
 
Field 14c . 
 
Here shall be cited the following:  
- the place (geographic point) of arrival of the goods being evaluated at th e customs territory 
of the Customs Union;  
- the difference in the outlays on carriage (transportation ) to the place of arrival at the customs 
territory of the Customs Union of identical or homogeneous goods and of the goods being 
evaluated.  
 
The field shal l not be filled in, if the goods being evaluated in contrast to identical (homogeneous) 
goods are car ried alon g another route and/or by some other mode of transport.  
 
Field 14d . 
 
Here shall be cited the difference in t he outlays on loading, unloading or transshipment and making 
other operations connected with carriage  (transpo rtation) of identical or homogeneous goods to the 
place of arrival at the customs territory of the Customs Union and in similar outlays in respect  of the 
goods being evaluated.  
 
Field 14e . 
 
Here shall be cited  the diff erence in the outlays on insurance of the goods being evaluated, as well as 
of identical and homogeneous goods, in connection with the operations cited in Fields 12c  and 12d.  G/VAL/N/1/RUS/1  
 Page 229 
 
 
  Fields 14d  and 14e shall be filled in, if appropriate outlays in respect of  the goods being evaluated 
substantially differ from such outlays included in the value of a transact ion in t he identical or 
homogeneous goods cited in Field 11 . 
 
Field 15 . 
 
Here sha ll be cited the sum of the values cited in Fields form 14a to 14e. 
 
Field 16 . 
 
Here shall be cited the value of a transaction in identical or ho moge neous goods decreased by the 
amount cited in Field 13  and in creased by the amount cited in Field 15 . 
 
If identical or homogeneous goods are sold at the same commercial level (who lesale, retail or some 
other one) and essentially in the same quantity as the goods being evaluated, as well as if there is no 
need for adjusting the value of a transaction in them for taking into account a considerable difference 
in the outlays cited in Subitems 4 -6 of Item 1 of Article 5  of th e Agreem ent in respect of the goods 
being evaluated and identical (homogeneous) goods caused by various distances of their carriage 
(transportation) and mo des of transport, the value of a transaction cited in Field 11  shall be shown in 
Field 16 . 
 
Field 17 . 
 
Here shall be cited the quantity of goods in appropriate measurement units (kilograms, pieces etc.) 
citing such measurement units directly afte r the ci ted value.  
 
The field shall not be filled in, if the quantity of the goods being evaluated and of identical or 
homogeneous commodities is equal. In  this field shall not be taken into account the adjustment cited 
in Field  12a and 14a. 
 
Field 17a . 
 
Here shall be cited the number of identical or homogeneous goods in respect of which the value of a 
transaction is cited in Field 11 . 
 
Field 17b . 
 
Here shall be cited the quantity of the goods being evaluated (declared).  
 
Field 18a . 
 
Here shall be shown the customs value of the goods bein g evalua ted estimated by way of multiplying 
the value cited in Field 16  by the ratio of the value cited in Field 17b  to the value cited in Field  17a. 
 
If Field 17  is not completed, the data of Field 16  shall be used.  
 
Column 18b . 
 
Here shall be cited the customs value of the goods being  evaluat ed which is shown in Field 18a  
conversed into US dollars at the appropriate exchange rate as of the date of re gistration of the goods 
declaration by a customs authority.  
 
The field "Additional Data".  G/VAL/N/1/RUS/1  
Page 230 
 
 
  Here, if necessary, shall be cited any additional data (calculations) related to the data shown in DTS -2. 
 
The Field  "Signature and Stamp".  
 
The sheet shall be signed by the declarant or by a  custom s representative, if declaring is effected by a 
customs representative, and shall be attested in the established procedure.  
 
Method 4 and Method 6 B ased  on It  
 
25. Sheet Two  of the Form DTS -2 for Methods 4 and 6.  
 
The Field  "No. of Goods".  
 
Here shall be cited the number of goods from the appropriate field of the goods declaratio n. 
 
When declaring goods with various denominations contained in the same batch of goods with the 
same clas sification code according to the CC FEA  of CU cited in respect of them and when it is  
necessary to cite data in respect of each or several denominations of goods from a list thereof, the  
appro priate ordinal number of goods according the list thereof shall be shown.  
 
The Field  "Code according to the CC F EA o f CU".  
 
Here shall be cited the code of goods according to the CC FEA  of CU.  
 
The cost parameters cited in Fields from 11 to 18a shall be shown in the currency of a member state 
of the Customs Union.  
 
Field 11 . 
 
Here shall be cited the price of a unit of goods as regards the goods being evaluated, identical or 
homogeneous goods at  which their greatest aggregate quantity in the unchanged state is sold to the 
persons which are not interr elated with the persons engaged in making sales in the customs territory 
of the Customs Union.  
 
Where there are no cases of sale of the goods being e valuated, as well as of identical or homogeneous 
goods in the same state in which they were imported into t he customs territory of the Customs Union, 
the declarant shall cite in this field the price of a unit of goods at which the greatest aggregate quanti ty 
of the goods being evaluated is sold after their processing (treatment) to the persons which are n ot 
interrelated with the persons engaged in making sales in the customs territory of the Customs Union.  
 
Section B  "Deductions of the Amounts Entered to Section A" (calculated as per unit of a commodity).  
 
Here shall b e cite d the amounts deductible in compliance with Item 2 of Article 8  of the Agreement 
which ar e estimated as per unit of goods and included in the composition of the amount shown in 
Section A . 
 
Field 12 . 
 
Here shall be shown the amount of remuneration to a middleman (agent) n orma lly paid or subject to 
payment or of price increments normally made for deriving profits and for coveri ng commercial and 
managerial outlays in the amount normally taking place in connection with the sale in the territory of 
the Customs Union of goods p ertaining to the same class or kind.   G/VAL/N/1/RUS/1  
 Page 231 
 
 
   
Field 13 . 
 
Here shall be c ited t he amount of normal outlays on carriage (transportation) and insurance effected in 
the customs territory of the Customs Union, as well as of other ou tlays connected with such 
operations.  
 
Field 14 . 
 
Here shall be cited the amount of customs duties, taxes and fees, as well as of the taxes established in 
compliance with the legislation of member states of the Customs Unio n which are subject to payment 
in connection with importation of goods into the customs territory  of th e Customs Union or with their 
sale in this territory, including taxes and fees of constituent entities of member states of the Customs 
Union, as well  as local taxes and fees.  
 
Column 15 . 
 
Here shall be cited the v alue a dded as a result of processing (treating) goods in a member state of the 
Customs Union (all the outlays connected with making such operation, includi ng the cost of 
components forming an integral part of goods, the cost of the materials spent in the c ourse of 
processing etc.), if the declarant shows in Field 11  the price of a unit of goods after its processing.  
 
Field 16 . 
 
Here shall be cited the sum of the values shown in Fields 12 -15. 
 
Field 17 . 
 
Here shall be cited the quantity of the goods being evaluated  (declared).  
 
Field 18a . 
 
Here shall be cited the customs value  of th e goods being evaluated estimated by way of deducting 
from the value cited in Field 11  of the value cited in Field 16  and by multiplying the obtained value 
by the value cited i n Field 17 . 
 
Field 18b . 
 
Here shall be cited the customs value shown in Field 18  of the goods being evaluated (declared) 
conversed into US doll ars at  the appropriate exchange rate as of the date of registration of the goods 
declaration by a customs authority.  
 
The Column  "Additional Data".  
 
Here, if necessary, shall be cited any additional data (calculations)  related to the data shown in DTS -2. 
 
The Field  "Signature and Stamp".  
 
The sheet  shall be signed by the declarant or by a customs representative, if declaring is effected by a 
custo ms rep resentative, and shall be attested in the established procedure.  G/VAL/N/1/RUS/1  
Page 232 
 
 
  Method 5 and Method 6 Based on It  
 
26. Sheet Tw o of the Form DTS -2 for Methods 5 and 6.  
 
The Field  "No. of Goo ds". 
 
Here shall be cited the number of goods from the appropriate field of the goods declaration.  
 
When declaring goods with various denominations contain ed in the same batch of goods with the 
same classification code according to the CC FEA  of CU cited in respect of them and when it is 
necessary to cite data in respect of each or several denom inations of goods from a list thereof, the 
appropriate ordinal number of goods according the list the reof s hall be shown.  
 
The Field  "Code according to the CC FEA of CU".  
 
Here shall be cited the code of goods according  to the CC FEA of CU.  
 
Field 11 . 
 
Here shall be cited the total s um of outlays of the manufacturer (seller) of the goods being evaluated 
on the production and/or acquisition of materials and of the outlays on manufacture , as well as on 
other operations connected with the manufacture of the goods being evaluated (importe d), th at 
includes, in particular, the outlays on tare and packing ( Field 11a ), as well as the cost of the design, 
deve lopm ent, engineering, structural -design, artistic -decoration and art -design works, sketches and 
drawi ngs ca rried out in the customs territory of the Customs Union which are paid for by the 
manufacturer ( Field 11b ). 
 
All the data which are necessary for estimation of the customs value of goods by Method 5 may be 
only us ed if they are determined on the basis of reliable information defined in quantitative terms and 
proved by documents. The data which are necessary for esti mation of the customs value of 
commodities must be based on the manufacturer's commercial invoices, p rovide d that such invoices 
are in keeping with the generally recognized accounting principles applied in the country where goods 
are made. As a documentary  proof of such data the declarant is entitled to present documents 
(opinions) of independent organiza tions (of branch associations, unions of goods manufacturers, trade 
and industry chambers etc.) confirming the compliance of the documents presented by the  declarant 
with the legislation of the country where goods are produced, in particular in respect of 
corres pondence of the cited data to the level of production costs, as well as to the level of profit and of 
general (commercial and managerial) outlays whi ch are typical when selling goods of the same class 
or kind as the goods being evaluated for exportat ion in to the customs territory of the Customs Union.  
 
Column 12 . 
 
Here shall be shown the appropriately distributed cos t of goods and services carried out or rendered 
directly or indirectly by the purchaser (recipient) o f the goods being evaluated to their manufacturer 
free of charge or at a reduced price for their use in connection with their manufacture and exportation 
into the customs territory of the Customs Union and not included in the outlays cited in Field 11 . 
 
Field 12a . 
 
Here shall be cited the appropriately distributed cost of raw stuff, mat erials, parts, semi -finished 
products and other similar articles which the goods being evaluated (dec lared)  consist of.   G/VAL/N/1/RUS/1  
 Page 233 
 
 
  Field 12b . 
 
Here shall be cited the appropriately distributed amount of outlays on the acquisition  of tools, dies, 
forms and other similar articles used in the manufacture of the goods being imported , if these article 
are acquired from a person which is not interrelated with the purchaser (recipient), or of the outlays on 
their manufacture, if the arti cles are made by the purchaser or by a person which is an interrelated 
person with the purchaser (rec ipient ) of the goods being evaluated.  
 
The cost of the cited articles used in the manufacture of the goods being evaluated, may be distributed 
by way of re ferring the total cost thereof to the customs value of the first batch of the goods or to the 
customs  value  of some other quantity of the goods specified by the declarant, that may not be less 
than the quantity of the goods being declared. Such distributio n mu st be effected by using the method 
which is applicable to specific circumstances, depending on th e docu ments which are available to the 
declarant, and in compliance with the generally recognized accounting principles.  
 
If the cited articles have been u sed before, the initial price of their acquisition or production is subject 
to reduction with the acc ount t aken of their tear and wear.  
 
Field 12c . 
 
Here shall be cited the appropriately distributed cost of the material s spent in the course of 
manufacture of the goods being imported (for example, petroleum, oil and lub ricant s that have been 
used).  
 
Field 12d . 
 
Here shall be cited the appropriately distributed cost of the design, devel opme nt, engineering, 
structural -design, artistic -decoration and art -design works, sketches and drawin gs mad e outside the 
customs territory of the Customs Union in respect of the goods being evaluated.  
 
In respect of such goods and services (works), if they  have been acquired or received on a leasehold 
basis, shall be taken into account the outlays on thei r acqu isition or lease.  
 
In respect of the goods presented by the purchaser (recipient) that have been acquired or received by 
the purchaser on a leasehold  basis additions shall be made to the outlays on the acquisition or lease of 
such goods and services.  Where  the purchaser (recipient) provides goods and services which are under 
public ownership, that is, under state or municipal ownership, additional char ges shall be made in 
respect of the costs of (outlays on) making their copies.  
 
Field 13 . 
 
Here shall be cited the amount of profits and of general (commercial and managerial) outlays 
equivalent to the value which is nor mally taken into account when selling goods of the same class or 
kind as the goods being evaluated (i mporte d) which are made in the exporting country for exportation 
into the customs territory of the Customs Union.  
 
Field  14. 
 
Here shall be cited the amount of outlays on the carriage (transportation) of the goods being evalua ted 
to the airport, port or other places of their arrival at the customs territory of the Customs Union. If 
their carriage (transportation) is effect ed by way of using various modes of transport, the summarised 
outlays on their carriage (transportati on) by  all modes of transport shall be taken into account.  
 G/VAL/N/1/RUS/1  
Page 234 
 
 
  If the carriage (transportation) has been effected on a gratuitous basis or with the help of th e 
purchaser's (recipient's) own transport vehicles, in this field shall be shown the value estimated on the  
basis of the tariffs of carriage by an appropriate mode of transport effective within the period of 
goods' carriage (transportation) or within the a ppropriate time period (seasonality of carriage).  
 
If the declarant has no data on the tariffs of car riage by a given mode of transport. the accounting data 
for calculation of the cost of transportation shall be used, with all the necessary expenditure ite ms o r 
elements included therein.  
Where DTS -2 is filed in with res pect t o several names of goods, the outlays on goods' carriage 
(transportation) shall be distributed to the various names of goods in proportion to their g ross weight.  
 
In Field 14  shall be cited the place (geographic po int) o f goods' arrival at the customs territory of the 
Customs Union or the place of goods' destination in the customs territory of the Customs Union and 
the outlays made before reaching it must be included in the customs value.  
 
If the outlays on carriage  (tran sportation) from the place of arrival at the customs territory of the 
Customs Union to the place of destination in the customs territory of the Custo ms U nion cannot be 
proved by documents, in Field 14  shall be cite d the place of destination in the customs territory of the 
Customs Union. If the distribution of outlays on carriage (transportation) from the place f depa rture to 
the place of arrival at the customs territory of the Customs Union and from the place of arr ival t o the 
place of destination can be proved by documents, in Field 14 shall be cited the place of goods' arrival 
at the customs territory of the Customs  Union. 
 
In Field 14  shall be also cited the outlays on customs d eclari ng of goods when they are exported from 
the exporting country (if any), as well as the remuneration paid to the forwarding agent.  
 
Field 15 . 
 
Here shall be cited the outlays on loading, unloading and overloading of  the g oods being evaluated 
and on making other operations connected with their carriage (transportation) made before the arrival 
of these goods at the cust oms territory of the Customs Union.  
 
If DTS -2 is filled in with r espect  to several names of goods, such outlays shall be distributed to 
appropriate goods in proportion to their gross weight.  
 
Field 16 . 
 
Here shall be cited the outlays on insurance in connection with the operations sho wn in Sub items 4  
and 5 of Item 1 of Article 5  of the Agreement.  
 
If DTS -2 is filled in with respe ct to several names of goods, the outlays on insurance shall be 
distributed to appropriate goods in proportion to their value.  
 
Field 17a . 
 
Here shall be cited in the currency of a member state of the Customs Union the custom s value of the 
goods being evaluated which is to be estimated as the sum of values shown in Fields from 11 to 16 
 
Field 17b . 
 
Here shall be c ited t he customs value shown in Field 17a  which is conversed into US dollars at the 
appropriate exchange rate as of th e date of registration of the goods declaration by an appropriate 
customs authority.   G/VAL/N/1/RUS/1  
 Page 235 
 
 
   
The Field  "Additional Data".  
 
Here, if necessary, shall be cited any additional data related to the data shown in DTS-2. 
 
The Field  "Signature and Stamp".  
 
The s heet s hall be signed by the declarant or by a customs representative, if customs declaring is 
effected by a customs representative, and shall be attested i n the established procedure.  
 
Method 6 Based on Method 1  
 
27. Sheet Two  of the Form DTS -2 for Method 6.  
 
The Field  "No. of Goods".  
 
Here shall be cited the number of goods from the appropriate field of the goods declaration.  
 
When declaring goods with various denominations containe d in t he same batch of goods with the 
same classification code according to the CC FEA  of C U cited in respect of them and when it is 
necessary to cite data in respect of each or several denomi nation s of goods from a list thereof, the 
appropriate ordinal number of goods according the list thereof shall be shown.  
 
The Field  "Code according to the CC FEA of CU".  
 
Here shall be cited the code of goods according  to the CC FEA  of CU.  
 
All the data cited in Fields 11 -25 must be based on reliable information defined in quantitative terms 
and proved by documents.  
 
Fields 11 -25 shall be filled in as applied to the procedure for filling in Fields 11 -25 of DTS -1 subject 
to the followi ng specifics.  
 
Where there is no transaction of purchase and sale or the price, that has been actuall y paid  or is 
subject to payment, is unacceptable in terms of the requirements of Article 4  of the  Agreement, for 
estimation of the customs value of the goods being evaluated may be cited the cost of  these  goods 
which is equivalent (close) to the price that has been actually paid or is subject to payment and which 
is proved by appropriate documents (fo r example, the balance sheet value of the goods being 
evaluated when they are entered to the accounti ng or tax records in compliance with the legislation of 
a member state of the Customs Union).  
 
If the reason for the impossibility of applying Method 1 for  estimating the customs value of the goods 
being evaluated is the unavailability of the required docu mentar y proof of additional charges, in Field 
11a shall be cited the price that has been actually paid or is subject to payment for goods confirmed in 
compliance with the established requirements when using Method 1.  
 
In the  Section B  "Additional Charges: Outlays in the National Currency Which Are Not Included in 
A" shall be cited da ta on additional charges for the base used for estimation of the customs value on 
the basis of the ca lculat ion data proved by documents (for example, on the basis of accounting data 
for a sufficiently representative past period - a quarter or year; of plan ned indices for an appropriate 
future time period - indices of the business -plans endorsed by an orga nisati on and similar documents; 
of price -lists and catalogues; of tariffs of transportation, loading and unloading works etc.).  G/VAL/N/1/RUS/1  
Page 236 
 
 
   
The Field  "Additional Data".  
 
Here, if necessary, shall be cited any additional data rela ted to  the data shown in the declaration.  
 
The Field  "Signature and Stamp".  
The sheet shall be signed by the declaran t or by a customs representative, if customs declaring is 
effected by a customs representative, and s hall b e attested in the established procedure.  
 
IV. Rules for Filling in the Boxes "For Customs Body's Annotations"  
 
28. When the customs value declaration  is accepted by the customs body an official of the customs 
body shall enter the following in the box  "For Customs Body's Annotations" of the main and all 
additional sheets of the customs value declaration: the same registration number which has been 
assig ned to the relevant declaration concerning the goods.  
 
29. The following annotations shall be entered  in th e box "For Customs Body's Annotations" of the 
main and all additional sheets of the customs value declaration:  
 
if a decision on accepting the custom s value of the goods is taken: "Customs Value Accepted";  
 
if a decision on adjusting the customs valu e of t he goods is taken: "Customs Value Adjusted".  
 
If an official of the customs body takes a decision on carrying out an additional verification the 
anno tation "Additional Verification" shall be entered in the box "For Customs Body's Annotations".  
 
If va rious decisions are taken in respect of the various merchandise declared in the customs 
declaration  an entry concerning  a decision shall be made with reference to the numbers of the 
merchandise in respect of which such d ecisio ns are taken.  
 
In cases when no customs value declaration is completed said annotations shall be entered in the field 
D of the declaration concerning  the goods.  
 
Said annotations shall be attested with an imprint of the personal numbered seal of an e mpower ed 
official of the customs body and his signature and date.   G/VAL/N/1/RUS/1  
 Page 237 
 
 
  Annex No. 1  
to the Procedure  for Declaring the Cust oms Value of Goods  
 
List of the Documents Confirming the Declared Customs Value of Goods  
 
1. If the customs value is assessed according to the value of the transaction involving imported goods 
the following documents shall be submitted by the person who ha s completed the customs value 
declaration:  
the constitutive documents of the buyer of the imported goods;  
the foreign trade contract of purchase/sale (onerous contract of delivery) and effective 
appendices, addenda and amendments thereto;  
the invoice;  
bank  documents (if the invoi ce is paid depending on the terms of the foreign trade contract) 
and also other payment documents showing the value of the merchandise;  
insurance documents depending on the transaction terms established by the contract;  
a contract o f carriage (transport fo rwarding contract if such contract has been concluded), 
loading, unloading or transshipping the goods, an invoice for carriage (transportation), 
loading, unloading or transshipping the goods, bank documents (if the invoice is paid) or 
documents (informatio n) on transport tariffs or bookkeeping documents reflecting the cost of 
the carriage (if the goods have been carried by the declarant's own means of transport) -- in 
cases when transport expenses to the airport, port or other point of arrival of the goods in the 
customs territory of the Customs Union have not been included in the price actually paid or 
payable or the deduction of goods carriage (transportation) expenses out of the price actually 
paid or payable is declared after the good s arrived in the cus toms territory of the Customs 
Union;  
world commodity market quotations if a commodity traded on a commodity exchange is 
being imported;  
a contract for the provision of mediation services (contract of agency service, contract of 
comm ission, contract for the  provision of broker's services), invoices, bank payment 
documents for the provision of mediation services depending on the transaction terms 
established by the contract;  
contracts, invoices, pro forma invoices, bookkeeping document s, customs declarations 
formalised by customs bodies of the member states of the Customs Union for the exportation 
of goods (if the goods were delivered for export from the customs territory of the Customs 
Union) and other documents on the value of goods a nd services which have b een provided by 
the buyer free of charge or at reduced prices for being used in connection with the 
manufacture and sale for export to the customs territory of the Customs Union of the goods 
which are being imported (have been impor ted), if the provision o f such goods and services is 
envisaged by the foreign trade transaction and their value is not included in the price actually 
paid or payable;  
a licence contract, invoice, bank payment documents, bookkeeping and other documents 
containing information on pa yments for the use of the intellectual property items relating to 
the goods which are being imported (have been imported) (if a provision for said payments is 
available as a condition for the sale of the imported goods);  
documents ( for instance, bookkeepin g documents) and information concerning the portion of 
income (proceeds) directly or indirectly payable to the seller as a result of a subsequent sale, 
another disposal or use of the imported goods (if the foreign trade transaction has a provision 
to this effect);  
contracts, accounts, bank payment documents on the value of containers and packing 
including the value of packing materials and packing works if these expenses have been 
incurred by the buyer but have not been included in t he price actually paid o r payable for the 
imported goods (if the foreign trade transaction has a provision to this effect);  G/VAL/N/1/RUS/1  
Page 238 
 
 
  the other documents and information the declarant can submit to prove the declared customs 
value.  
 
2. If the customs value is assess ed according to the valu e of a transaction involving identical (similar) 
goods the following documents shall be submitted by the person who has completed the customs 
value declaration:  
 
the documents used to clear identical (similar) goods whose value was assessed according to 
the value of a transaction involving imported goods and accepted by a customs body: a 
customs declaration, customs value declaration (DTS -1 form ), foreign trade agreement 
(contract) and additional a greements for it, invoic e and other commercial documents and also 
other documents and information which have been submitted by a declarant to confirm the 
declared customs value of the identical (similar) goods (including additional documents and 
informatio n); 
documents and inform ation confirming the existence of grounds for, and the correctness of, a 
value adjustment that takes into account differences in the commercial level (wholesale, retail 
or another) and/or quantity and expenses towards the carriage ( transportation) of the g oods to 
the airport, sea port or other point of arrival of the goods in the customs territory of the 
Customs Union;  
expenses towards loading, unloading or transshipping the goods and implementing other 
operations relating to their c arriage (transportation)  to the airport, sea port or other point of 
arrival of the goods in the customs territory of the Customs Union, insurance expenses in 
connection with the operations mentioned in Subitems 4  and 5 of Item 1 of Article 5  of the 
Agreement (if such adjustments have taken place).  
 
3. If the customs value is assessed by the deduction method the following documents shall be 
submitted by the pers on who has completed the customs value declaration:  
the declarant's constitutive documents;  
the constitutive documents of the person to whom the valuated, identical or similar goods 
have been sold;  
the contracts under which valuated , identical or similar g oods have been sold on the customs 
territory of the Customs Union;  
the invoices which have been presented at the sale of the goods on the customs territory of the 
Customs Union and been drawn up in the procedure established by the l egislation of the 
member  states of the Customs Union;  
bank documents (if invoices have been paid), bookkeeping documents and invoices reflecting 
the costs relating to the importation and sale of the merchandise on the customs territory of 
the Customs Union  (on the fees of a media tor (agent or commission agent), commercial and 
administrative expenses, carriage and insurance expenses and the profit received);  
documents and information on the value added as a result of processing (treating) of the 
goods which are being imported (have  been imported) if such goods are sold after being 
processed: a contract of onerous provision of processing services, the invoices presented by a 
contractor to a customer, bank documents on payments for the contract, bookkeeping 
documen ts (calculations) on  the cost of processing (treatment);  
documents on the payment of customs duties, taxes and fees payable in a member state of the 
Customs Union in connection with the importation and sale of the goods on the territory of 
that member state of the Customs Uni on; 
other documents and information the declarant can provide to confirm the declared price per 
unit of the merchandise and the expenses subject to deduction from it.  
 
4. If the customs value is assessed by the computed value method  the following documents  shall be 
submitted by the person who has completed the customs value declaration:   G/VAL/N/1/RUS/1  
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  bookkeeping documents of the producer of the valuated goods, containing information on the 
expenses incurred to manufacture or acquire materials, exp enses towards manufactur e and 
also other operations relating to the manufacture of the goods which are being imported (have 
been imported), commercial bills of the producer of the valuated goods, drawn up in 
accordance with the generally accepted accountin g principles;  
the produc er's and/or the exporter's bookkeeping documents containing information on the 
sum of profit and the commercial and administration expenses (price mark -up) taking place in 
the country of exportation for the purposes of exportation t o the customs territory of the 
Customs Union;  
insurance documents depending on the transaction terms established by the contract;  
an invoice (invoices) for transportation (calculations of transport expenses), documents 
confirming expenses towards the loadi ng, unloading and transs hipping the goods up to the 
point of arrival in the customs territory of the Customs Union;  
documents and information on the value of the goods and services provided by the buyer free 
of charge or at reduced prices for being used in  connection with the man ufacture and sale for 
export to the customs territory of the Customs Union of the goods which are being imported 
(have been imported) if the provision of such goods and services was envisaged by the 
foreign trade transaction and the  value thereof has not b een included in the price actually paid 
or payable for the imported merchandise;  
documents on the paid -up value of design, development, engineering and structural -design 
work, artistic design, artistic decoration, drawings and sketc hes completed/made on th e 
customs territory of the Customs Union and required for the manufacture of the imported 
goods (if it is envisaged by the terms of the foreign trade transaction);  
other documents and information the declarant can provide to confirm  the declared customs 
value. 
 
5. If customs value is assessed by a reserve method the declarant (a customs representative) shall 
submit the following documents:  
the documents and information listed in Items 1 -4 of the pr esent list depending on the basis 
chosen for customs valuation;  
a copy of the first (the cover with the title and date of the source of information) and the 
relevant sheets of independent public sources of information containing information on the 
prices a t which identical, simil ar goods or goods of the same class or kind are sold or offered 
for sale on the world market within the same period of time or a period corresponding thereto 
when the valuated goods are being brought into the customs territory of th e Customs Union;  
publish ed or mailed official price lists for goods or commercial offers of companies for the 
delivery of specific products and the prices thereof and also price quotations of world 
exchanges;  
contracts of lease, financial lease, barter, do nation and other contrac ts containing information 
on the value or a calculation of the value of the imported goods;  
pro forma invoices and specifications containing the estimated value of goods;  
insurance documents;  
the transport tariffs effective at the t ime or almost at the tim e when the valuated goods are 
brought into the customs territory of the Customs Union;  
a report on the valuation of the merchandise carried out in the established procedure by an 
organisation empowered in the area of appraising acco rding to the legislation  of a member 
state of the Customs Union regulating appraising matters;  
the other documents and information the declarant can provide to confirm the declared 
customs value.  
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  Procedure  for Control over the Customs  Value of Goods  (endorse d by Resolution  of the 
Commission of the Customs Union No. 376 of September 20, 2010)  
 
I. General Provisions  
 
1. The Procedure for Control over the Customs Value of Goods (hereinafter referred to as  "the 
Procedure" defines  the actions of the customs bodies' officials empowered to exercise control over the 
customs value of goods, and of declarants (customs representatives) in the course of customs control 
over goods imported into the single customs te rritory of the Customs U nion (hereinafter referred to as 
"goods").  
 
Normative legal acts of the member states of the Customs Union may establish cases when control 
over the customs value of goods is exercised by the specialised (functional) units of custom s bodies 
responsible for  customs value.  
 
2. Control over the customs value of goods exported out of the single customs territory of the 
Customs Union shall be realised in accordance with the legislation of the member state of the 
Customs Union to whose cus toms  body a customs decl aration or another document allowing the 
taking of goods from the single customs territory of the Customs Union has been submitted.  
 
3. The Procedure has been elaborated on the basis of the Custo ms Code  of the Customs Union 
(hereinafter referred to as "the Code") and the Agreement  on Assessment of the Customs Value of 
Goods Moved across the Customs Border of the Cus toms  Union of January 25 , 2008 (hereinafter 
referred to as "the Agreement") and it is applicable:  
 
in the course of customs control before the clearance of goods ( Section II  of the Procedure);  
in the course of additiona l verification for the p urpose of taking a decision on the customs 
value of goods ( Section III  of the Procedure);  
in the course of customs control after the clearance of the goods in respect of which a decision 
on their  customs value has been taken ( Section IV  of the Procedure).  
 
4. Control over the customs value of goods shall be exercised by a customs body within the 
framework of customs control both before and after the clearance o f the goods, for instanc e by means 
of using a risk management system.  
 
5. Control over the customs value of goods shall be exercised for the purpose of verifying a 
declarant's (customs representative's) observance of the requirements established by the cus toms  
legislation of the Customs Union and the legislation of the member states of the Customs Union in as 
much as it concerns the correctness of selection of, and the application of, a method used to assess the 
customs value goods, its structure and amount  and also documentary ev idence of the customs value of 
goods declared.  
 
The selection of the customs operations realised by an empowered official of a customs body 
(hereinafter referred to as "official") when the customs value of goods is controlled shall be in 
compliance with th e legislation of the member states of the Customs Union according to the results of 
application of the risk management system.  
 
6. While exercising control over the customs value of goods one may use the information the customs 
body  has at its disposal, fo r instance:  
 
concerning transactions involving identical or similar goods, goods of the same class or kind 
imported in comparable conditions, such information having been received for instance  G/VAL/N/1/RUS/1  
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  through the use of customs bodies' soft ware  (for example, an op erative customs declaration 
monitoring system);  
exchange trade (quotations), auction prices and also price catalogues;  
information received from state missions (trade missions) of the member states of the 
Customs Union abroad;  
infor mation received from sta te bodies of the member states of the Customs Union;  
information received from enterprises and organisations, professional unions (associations), 
for instance of the suppliers or manufacturers of valuated, identical or similar goods  and 
transport and insur ance companies.  
 
Information may be obtained by the customs body by any method not prohibited by the 
legislation of the member states of the Customs Union, for instance by means of the internet.  
For the purpose of making the results  of control objective on e shall use information wh  
ich has maximum comparability with the conditions of the transaction under review.  
 
II. Procedure for Exercising Control over the Customs Value of Goods  
before They Are Cleared  
 
7. Before goods are cleared  within the term establi shed by Article 196  of the Code an official shall 
control the customs value of the goods.  
 
According to the results of completed control of the customs value of the goods the official shall take 
one of the below decisions concerning the customs value of the goods ( Article 67  of the Code):  
 
a) on acceptance of the declared customs value of the goods;  
b) on adjustmen t of the declared custom s value of the goods ( Article 68  of the Code).  
 
If no decision can be taken in respect of the customs value of the goods declared by the declarant 
when signs have been disc overed as showing that t he information on the customs value of the goods 
can be untrue or if the information declared has not been properly confirmed the official shall take a 
decision on additional verification ( Article 69 of the Code) which shall be carried out in accordance 
with Section III  of the Procedure.  
 
8. A decision on acceptance of the customs value of the goods shall be made formal by the official by  
means of entering a rel evant annotation in the established procedure in the customs value declaration  
(the declaration concerning the goods).  
 
The customs value declaration  (the custo ms d eclaration) bearing the customs body's annotation shall 
be returned to the declarant (customs representative) in the established procedure.  
 
9. A decision on adjustment of the customs value of the goods shall be taken if according to the 
results of com pleted customs control i t is discovered that the declared customs value of the goods is 
untrue, for instance that the method of assessment of the customs value of the goods has been chosen 
incorrectly and/or the customs value of the goods has been calculat ed incorrectly ( Article 68  of the 
Code).  
 
The decision on adjustment of the customs value of the goods shall be made formal according to 
Annex No. 1  to the Proc edure as involving the e ntry in the established procedure of a relevant 
annotation in the customs value declaration  (the declaration concerning the goods), and it shall be 
brought to the notice of the declarant (customs representative). The for m of the decision shall be 
completed in duplicate, one copy being retained by the customs body and the other one being 
delivered (sent) to the declarant (customs representative).  G/VAL/N/1/RUS/1  
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  10. If a decision on adjustment of the customs value of the goods has been ta ken the declarant 
(customs representative) shall in the established procedure adjust the declared customs value of the 
goods and pay customs duties and taxes in the amounts calculated with account being taken of the 
adjusted customs  value, within a term no t exceeding the term for clearance of goods established by 
Article 196  of the Code.  
 
Unless before the expiry of the term for clearance of goods the declarant (customs rep resentative) 
adjusts the  customs value of the goods and pays customs duties and taxes in the amount calculated 
with account being taken of the adjusted customs value, the customs body shall refuse to clear the 
goods ( Item 2 of Article 68  of the Code).  
 
III. Procedure for Carrying out Additional Verification  
 
11. If in the course of customs value control before the clearance of goods signs are discovered 
according to which the information declared when  the goods were decla red for customs purposes may 
be untrue or has not been property confirmed, the customs body shall carry out additional verification 
(Article 69  of the Code) by any method not prohibited by the cus toms legislation of the Customs 
Union and/or the legislation of the member state of the Customs Union so that a decision be taken in 
respect of the customs value of the goods.  
 
For instance, the signs of unreliability of the inform ation declared concerning  the customs value of 
goods may be as follows:  
1) risks of unreliable declaration of the customs value of the goods detected by means of the 
risk management system;  
2) discrepancies discovered as the result of control in the data a ffecting the customs valu e of 
the goods in the documents filed by the declarant (customs representative);  
3) lower prices of the declared goods in comparison with prices for identical or similar goods 
in comparable conditions of importation thereof accordi ng to the information of foreign 
producers;  
4) lower prices of the declared goods in comparison with prices for identical or similar goods 
according to the information of auctions, exchange trade (quotations) and price catalogues;  
5) lower prices of the de clared goods in compariso n with the prices of the components 
(including raw material components) from which the imported goods have been produced;  
6) the existence of a mutual relationship between the seller and the buyer as combined with 
low prices of the  declared goods allowing one to believe according to the information the 
customs body has at its disposal ( Item 6  of the Procedure) that the relationship affects the 
price actually paid or payable for the goods;  
7) the existence of grounds to b elieve that there was a default on observing the structure of the 
customs value (for instance licence and other similar payments for the use of intellectual 
property items, transport expenses, insurance expenses, etc. have not been  taken into account 
or ha ve not been taken into account in full).  
 
12. The term for completion of additional verification shall be counted from the date of the decision 
on additional verification to the date of the decision on the declared customs value of  the goods.  
 
Until the cu stoms body takes a decision on the results of additional verification in respect of the 
customs value of the goods customs value control shall not be deemed completed.  
 
13. If it is decided that additional verification is needed, t he official shall in the established procedure 
enter a relevant annotation in the customs value declaration  (the declaration concerning the goods) 
and draw up a decision on additional verification in duplicate according to the form available in  G/VAL/N/1/RUS/1  
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  Annex No. 2  to the Procedure, one copy being retained by the customs body and the other being 
delivered (sent) to the declarant (customs representative) not later than on the working day followin g 
the date of registratio n of the declaration concerning the goods.  
 
14. In the course of additional verification the official shall request the declarant (customs 
representative) to provide the additional documents, information and explanations included i n a list 
which is provide d in the decision on additional verification.  
 
A model list of the additional documents and information which may be requested by the customs 
body in the event of additional verification is available in Annex No. 3  to the Procedure.  
 
A precise list of additionally requested documents, information and explanations shall be defined by 
the official with due regard to the detected signs of unreliability of the information declared 
concerning the custo ms v alue of the valuated goods and also to the conditions and circumstances of 
the transaction under review, physical characteristics, quality and reputation on the market of the 
imported goods.  
 
When additional documents, information and explanations are requested the customs bod y's official 
shall indicate the following in a decision on additional verification: a reasonable (sufficient) term for 
the provision thereof which shall not exceed 60 (sixty) calendar days after the date of registration of 
the decl aration concerning the go ods. The declarant is entitled to provide additional documents before 
the deadline set by the customs body for the provision thereof. The customs body shall accept for 
consideration the additional documents filed by the declarant ( customs representative) b efore the 
deadline.  
 
15. The declarant (customs representative) is entitled to prove the rightfulness of application of the 
method chosen by him to assess the customs value of the goods and the reliability of the documents 
and info rmation he provided. For the purpose of confirming the declared customs value of the goods 
the declarant (customs representative) shall provide the additional documents, information and 
explanations requested by the customs body or an explanation in writin g of the reasons for whic h they 
cannot be provided ( Item 3 of Article 69  of the Code).  
 
Simultaneously with the documents, information and explanations requested by the customs body 
other documen ts and information may be  supplied to confirm the declared customs value of the 
goods.  
 
The documents, information and explanations mentioned in Paragraphs 1  and 2 of the present it em 
shall be provided by t he declarant (customs representative) to the customs body as a single set (not in 
instalments) before the expiry of the term set for the provision thereof.  
 
The date of the declarant's (customs representative's) discharge of the du ty to provide the additio nally 
requested documents, information and explanations shall be deemed the date of their registration in 
the customs body in the procedure established by the legislation of the member state of the Customs 
Union if the documents ar e delivered by the declar ant (customs representative) directly to the customs 
body or the date of dispatch on the postal rubber stamp if the documents are sent by post.  
 
16. Simultaneously with notifying the declarant (customs representative) of the decisi on on additional 
verifica tion the customs body shall in the established procedure inform the declarant (customs 
representative) about the sum of security for the payment of customs duties and taxes which has to be 
provided to the customs body so that the g oods  be cleared ( Item 5 of Article 88  of the Code).  
 
The sum of security shall be calculated in accordance with Item 2 of Article 88  of the Code. For 
instance,  the following may be used for the calculation thereof:  G/VAL/N/1/RUS/1  
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  the information on the value of goods of the same class or kind the customs body has (for instance in 
customs bodies' databases);  
 
the customs value of the valuated goods, wit h no account being taken of deductions and mark -downs 
if the customs body has doubts as to their feasibility;  
 
the customs body of the valuated goods, with account being taken of the possible amount of additional 
accruals on the price actually paid or paya ble, if the customs body has doubts as to the feasibility of 
the additional accruals declared.  
 
17. The methods whereby a declarant (customs representative) provides security for the payment of 
customs duties and taxes are established by Article 86  of the Code.  
 
For the purpose of delivery of security for customs payments the declarant (customs representative) 
shall file a customs value and customs payment adjustment form as completed in the establ ished 
procedure.  
 
If no s ecurity is provided for the payment of customs duties and taxes before the expiry of the term for 
clearance of the goods, the customs body shall refuse to clear the goods in accordance with Articl e 
201 of the Code.  
 
18. Within the framework of additional verification of the declared customs value of the goods the 
customs body is entitled to gather and analyse additional information about the value of goods which 
are identi cal to or the same as the  valuated goods, for instance to send inquiries to state bodies and 
other organisations.  
 
If necessary, a customs expert examination of the goods and/or documents may be ordered in 
accordance with Article 138  of the Code.  
 
19. Within 30 (thirty) calendar days after the date following the day on which the declarant (customs 
representative) provides the additionally requested documents, information and explanations the 
offic ial shall take one of the  below decision in respect of the customs value of the goods:  
 
1) on accepting the declared customs value of the goods ( Item 20  of the Procedure);  
2) on adjusting the declared customs value of t he goods ( Item 21  of the Procedure).  
 
A decision shall be taken by an official of the customs body which has conducted additional 
verification, with account being taken of the information received in the course of addit ional 
verification from t he declarant (customs representative) or on his own ( Item 18  of the Procedure).  
 
The date of provision of the additionally requested documents, information and explanations by the 
declarant (cus toms  representative) shal l be deemed the date of their registration with the customs 
body in the procedure established by the legislation of the member state of the Customs Union.  
 
20. When the declared customs value of the goods is accepted the official s hall in the established 
procedure enter a relevant annotation in the customs value declaration (the declaration concerning the 
goods).  
 
The refund (set -off) of the amounts of security for the payment of customs duties and taxes shall take 
place in accordan ce with Article 90  of the Code.  
 
21. Unless the additionally requested documents, information and explanations are not provided by 
the declarant (customs representative) within the term establishe d by the customs body and  unless an  G/VAL/N/1/RUS/1  
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  explanation is given in writing concerning the reasons for which they cannot be provided or unless 
such documents and information remove the grounds for additional verification, the official shall take 
a decision on adju stme nt of the declared cu stoms value of the goods on the basis of the documents 
and information available, with account being taken of the information received on his own in the 
course of additional verification.  
 
A decision on adjustment of the customs va lue of the goods shall be  taken by the official within three 
working days after the day following the date of expiry of the term for the declarant (customs 
representative) to provide the additionally requested documents, information and explanations, unles s 
they have been provided . 
 
22. If a decision on adjustment of the customs value of the goods is taken the official shall in the 
established procedure enter relevant annotations in the customs value declaration (the declaration 
concerning the goods) and th e decision shall be drawn  up in duplicate in the form available in Annex 
No. 1  to the Procedure, one copy being retained by the customs body and the other being delivered to 
the declarant (customs representative). Unless  the decision can be deli vered, it shall be sent by post as 
a registered letter, and shall be deemed received upon the expiry of ten calendar days after the date of 
dispatch of the registered letter.  
 
In the decision  on adjustment of the customs  value of the goods the official shall indicate the customs 
value of the goods and the method whereby it has been arrived at in accordance with Articles 4 -10 of 
the Agreemen t and also the details of  the relevant sources of information.  
 
23. If there is no objection to the customs body's decision  on adjustment of the declared customs value 
of the goods:  
 
the declarant (customs representative ) shall do the following within five working days after 
the date on which the declarant (customs representative) receives the decision on adjustment 
of the customs value of the goods: adjust in the established procedure the customs value of 
the goods on th e basis of the customs va lue stated by the customs body in the decision  on 
adjustment of the customs value of goods, pay the customs duties and taxes calculated with 
due regard to the adjusted customs value of the goods and file with the customs  body 
appropriately completed customs value declarations , customs value and customs payment 
adjustment form  and documents confirming that the customs duties an d taxes have been paid;  
the official shall do the following not later than on the working day following the date of 
filing the customs value declaration , customs value and customs payment adjustment form  
and t he documents confirming the payment of the customs duties and taxes are presented by 
the declarant (customs representative) to the customs body: check the correctness of the 
declarant's (customs representative's) adjustment of the customs value of the good s according 
to the decision on adjustment of the customs value of the goods taken by the customs body 
and enter annotations on the acceptance of the newly calculated (adjusted) customs value of 
the goods in accordance with Item 8  of the Procedure.  
 
24. If the declarant (customs representative) disagrees with the customs body's decision  on adjustment 
of the customs value of the goods the official shall adjust th e customs value of the go ods within five 
working days from the day following the date:  
 
of expiry of the term for the declarant (customs representative) to carry out the adjustment of 
the customs value of the goods ( Item 23 of the Procedure);  
on wh ich the customs value declaration , customs value and customs payment adjustment form  
and also the documents confirming the newly set customs value of the g oods  were received 
from t he d eclarant (customs representative), if the customs value of the goods has been 
adjusted by the declarant (customs representative) inappropriately (wrongly).  G/VAL/N/1/RUS/1  
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Within said term the official shall in the established procedure compl ete a customs value declaration  
and a customs value and customs payment adjustment form  and shall send copies thereof to the 
declarant (customs representative) not later than on the wo rking day following the d ate on which they 
are completed.  
 
25. The collection of the customs duties and taxes payable as a result of the adjustment of the customs 
value of the goods shall take place in accordance with Chapter 14  of the Code.  
 
IV. Control over the Customs Value of Goods After the Clearance Thereof  
26. Customs value control after the clearance of the goods in respect of which a customs body has 
taken a decision on customs value sh all be exercised in accor danc e with Article 99  of the Code.  
 
27. If in the course of customs value control after the clearance of the goods unreliable information 
concerning the customs value of t he goods has been discove red, for instance incorrect selection of a 
method of assessment of the customs value of the goods and/or incorrect assessment of the customs 
value of the goods, the customs body shall take a decis ion on adjustment of the  customs value of the 
goods and bring it to the notice of the declarant (customs representative) in the procedure and within 
the term established by the legislation of the member states of the Customs Union.  
 
The decision on adjust ment  of the customs value  of the goods shall be made formal according to 
Annex No. 1  to the Procedure, except as otherwise envisaged by the legislation of the member states 
of the Customs Union.  
 
28. The declarant (custo ms r epresentative) shall adjust the customs value of the goods in the 
established procedure by means of filing the appropriately completed customs value declaration  and 
customs value and customs payment adjustment form  with the customs body and also shall pay the 
customs duties and taxes calculated with account being taken of the adjusted customs value of the 
goods.  
 
29. Unless within the term established in the member state of the Cust oms Union the declarant 
(customs representative) adjusts the customs value of the goods or unless such adjustment is 
appropriately (correctly) done, the adjustment of the customs value of the goods shall be carried out 
by an empowered official of the custo ms b ody. In this case, th e em powered official of the customs 
body shall complete in the established procedure a customs value declaration  and a customs value and 
customs payment adjustment form  and shall send relevant copies thereof to the declarant (customs 
representative) not later than on the working day following the date on which they are completed.  
 
30. The collection of the customs duties and taxes payable as a result of the adju stme nt of the customs 
value of the goods shall take place in accordance with Chapter 14  of the Code.  
V. Conclusive Provisions  
 
31. A declarant (customs representative) is entitled to appeal dec isions of customs bodies or of their 
officials in the procedure and within the term established by the legislation of the member state of the 
Customs Union ( Article 9  of the Code).  
VI. Transitional  Provisions  
32. In respec t of the goods which had been declared for customs purposes before the entry into force  
of the Procedure customs value control shall be exercised in accordance with the leg islation of the 
member st ates of the Customs Union.  
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  Annex No. 3  
to the Procedure  for Control over the Customs Value of Goods  
 
List of the Additional Documents and Information Which May Be Requested by a Custom s 
Body in the Event of Additional Verification  
 
1. Price lists of the manufacturer of goods which are being imported (have been imported) or the 
manufacturer's commercial offer.  
 
2. Information on the value of product which is being imported (has been impo rted) in the country of 
departure: an export customs declaration of the country of departure (if the completion thereof is 
required in the country of departure) and its attested  translation.  
 
3. Information on the value of goods which are being imported (h ave been imported) as itemised by 
the trade mark (brand), model or code number, unless such information is provided in a foreign trade 
contract (annex or specification) or pro f orma invoice (invoice).  
 
4. Packing lists.  
 
5. Bookkeeping documents concerning  the entry of goods in the books.  
 
6. Contracts for the delivery of valuated, identical or similar goods for the sale thereof on the single 
customs territory of the Customs Unio n. 
 
7. Information explaining the grounds for a seller to give a discount to a buye r for a specific lot of 
goods and the amount thereof if a provision for such discount is available in a foreign trade contract 
but is not defined in terms of quantity.  
 
8. Offers, orders and price lists of sellers of valuated, identical or similar good s and also goods of the 
same class or kind (if available).  
 
9. Documents and information on the physical characteristics, quality and reputation on the market of 
imported goods and the effects thereof on pricing.  
 
10. Documents and information on the carri age and transshipment of goods (if transported by several 
modes of transport).  
 
11. Documents and information confirming the following carried out after arrival of valuated good s in 
the single customs territory of the Customs Union: construction, erection,  assembly, installation, 
maintenance or technical assistance (a cost -estimate and schedule for erection and start -up works, 
work completion certificates, etc.) in respect of suc h valuated (imported) goods as industrial plants, 
machinery or equipment.  
 
12. Docu ments on settlement of claims by the parties to a foreign economic transaction as relating to a 
discrepancy between the value of an actually delivered product and the contra ctual (invoice) value in 
connection with a deviation in the quantity and/or qua lity of delivered goods from the quantity and 
quality used to determine the contractual (invoice) value of the product.  
 
13. Documents confirming that a relationship existing be tween a seller and a buyer has not affected 
the value of a transaction involvin g imported goods, for instance:  
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  documents containing information on the voting shares of organisations of member states of 
the Customs Union and of foreign states belonging to a declarant;  
the documents according to which the customs declaration was effec ted in respect of identical 
or similar goods whose customs value was calculated by the method based on the value of 
transaction involving imported goods if they are sold for bei ng exported to the single customs 
territory of the Customs Union for buyers not  related to the seller;  
the documents according to which the customs declaration was effected in respect of identical 
or similar goods whose customs value was assessed by the me thod based on deduction;  
the documents according to which the customs declarati on w as effected in respect of identical 
or similar goods whose customs value was assessed by the computation method;  
documents testifying that the price of a product is establis hed by a method which corresponds 
to the normal pricing practices of the indust ry in question or with the pricing practiced when 
selling is done for independent buyers.  
 
14. Other documents and information, for instance those received by a declarant from o ther persons, 
including persons relating to the production, movement and sale o f goods which are being imported 
(have been imported).  
 
ГАРАНТ:  
This Procedure shall enter into force  from January 1, 2011  
 
Procedure  for Adjus ting the Customs Value of Goods  (endorsed by Resolution  of the 
Commission of the Customs Union No. 37 6 of September 20, 2010)  
 
I. General Provisions  
 
1. The present Procedure defines procedures for:  
 
- customs value adjust ment before and after the clearance of the goods in respect of which a 
decision on customs value has been taken (hereinafter referred t o as "after the clearance of 
goods") and transfer of payable customs duties and taxes;  
- the clearance of goods involving  the provision of security for the payment of customs duties 
and taxes, unless additional verification can be completed within the term  for clearance of the 
goods.  
 
The Procedure has been elaborated on the basis of the Customs Code  of the Customs Union 
(hereinafter referred to as "the Code") and the Agreement  on Assessment of the Customs Value of 
Goods Moved across the Customs Border of the Customs Union of January 25, 2008.  
 
2. The adjustment of the customs value of goods shall be carried out in accordance with a decision on 
adjustment of the customs value of the goods taken by a customs body:  
 
- according to the results of customs control b efore the clearance of the goods;  
- according to the results of additional verification and customs control after the clearance of 
the goods, for instance in connection with the consideration of a substantiated application 
filed in writing by the declarant  (customs representative) if after the goods have been cleared 
it is discovered that the declarant (customs representative) had declare d untrue information 
concerning the customs value of the goods, for instance had incorrectly chosen a method to 
assess th e customs value of the goods and/or assessed the customs value of the goods ( Article 
68 of the Code).   G/VAL/N/1/RUS/1  
 Page 263 
 
 
   
3. The adjustment of the customs value of goods shall include the following:  
 
- calculating t he amount of adjusted customs value of the goods provided in a customs value 
declaration  drawn up i n the established procedure;  
- reflecting the adjusted customs value of the goods and reviewing customs duties and taxes in 
the customs value and customs payment adjustment form available in Annex No. 1  to the 
Procedure.  
 
4. When the customs value of goods is adjusted the completion of a customs value declaration is 
compulsory.  
 
If the cus toms value of the goods is adjusted by the declarant (customs representative) the adjusted 
customs value of the goods shall be confirme d by the documents serving as the basis for the 
calculation thereof.  
 
If the customs value of the goods is adjusted by th e customs body the source of the data used shall be 
referred to.  
 
5. When the customs value and customs payment adjustment form is bein g completed a foreign 
currency shall be converted into the currency of a member state of the Customs Union or a currency 
of a member state of the Customs Union into a foreign currency at the exchange rate effective as of 
the date of registration of the cus toms declaration, except as otherwise envisaged by the Code and/or 
international agreements of the member states of the C ustoms Union.  
 
6. In the event of additional accrual of customs duties and taxes in connection with the adjustment of 
the customs value  of goods the procedure for accruing and collecting penalties shall be established by 
the legislation of the member state s of the Customs Union.  
 
7. The procedure for repealing a decision on adjustment of the customs value of goods shall be 
established in the member state of the Customs Union.  
II. Procedure for Adjusting the Customs Value of Goods  
8. When a declarant (custom s representative) adjusts the customs value before the clearance of goods 
he shall submit appropriately completed customs value declara tion ( DTS ), customs value and customs 
payment adjustment form ( KTS ) and documents confirming the information (calculations) contained 
in them and also pay the customs duties and taxes additionally accruing with account being taken of 
the adjusted customs value, within a term not exceeding the term for cl earance of goods established 
by Article 196  of the Code.  
 
9. If the adjust ment of the customs value declared by the declarant is carried out after the clearance of 
the goods by the customs body t hen the customs body shall calculate the adjusted customs value of 
the goods in a customs value declaration and shall also complete a c ustoms value and customs 
payment adjustment form . The second copies of the customs va lue declaration and of the customs 
value and customs payment adjustment form shall be sent to the declarant in the procedure and within  
the term established in the Procedure for Control over the Customs Value of Goods for the purposes 
of customs value adju stment after the clearance of goods.  
 
10. If the adjustment of the declared customs value after the clearance of the goods is done on t he 
declarant's (customs representative's) application the declarant (customs representative) shall bear 
responsibility fo r the provision of a customs value declaration and a customs value and customs 
payment adjustment form and also documents confirming th e information (calculations) contained in 
them to the customs body. Simultaneously with the application the declarant (cu stoms representative) G/VAL/N/1/RUS/1  
Page 264 
 
 
  shall file electronic copies of the customs value declaration and of the customs value and customs 
payment adjust ment form.  
 
The declarant's (customs representative's) application for adjustment of the declared customs value 
after the  clearance of the goods (hereinafter referred to as "application") shall be drawn up in an 
arbitrary form and the reasons for the need for such adjustment including reference to the registration 
number of the declaration concerning the goods and a list of the documents attached.  
 
11. The application shall not be accepted for being considered if:  
 
1) the declarant (customs representative) has applied to the customs body after the expiry of 
the term envisaged by Article 99  of the Code;  
2) the declarant (customs representative) has failed to observe the provisions of Item 10  of the 
Procedure.  
 
12. The customs body considering the application is entitled to request t he documents and information 
as might be needed for taking a decision on adjustment of the customs value of the goods and also to 
set a  term for the provision thereof in accordance with the procedure and the term established in the 
Procedure  for Control over the Customs Value of Goods for the purposes of customs value adjustment 
after the clearance of goods.  
 
The customs body's decision on the application:  
- if the customs body agrees with the adjustment of the customs v alue of the goods effected 
by the declarant (customs representative) shall be made formal by means of entering relevant 
annotations and  entries in the customs value declaration  and the customs value and customs 
payment adjustment form ; 
- if the customs body disagrees with the adjustment of the customs value of the goo ds effected 
by the declarant (customs representative) shall be made formal by means of a written notice to 
the declarant (customs representative) concerning the declarant's (customs representative's) 
failure to observe the requirements set out in the custo ms legislation of the Customs Union 
and stating the reasons for the disagreement.  
 
III. Procedure for Carrying out the Fo rmal ities Required to Clear Goods when Security Is 
Provided for the Payment of Customs Duties and Taxes and Additional Verification Is 
Performed  
 
13. If a customs body takes a decision on additional verification the clearance of goods shall be 
granted if s ecurity is provided for the payment of customs duties and taxes.  
 
A customs value and customs payment adjustment form completed by the declarant (customs 
representative) on the basis of the information provided by the customs body in the form available in 
Anne x No. 2 to the Procedure shall be used to make formal the clearance of the goods involving the 
provision of security for the paymen t of customs duties and taxes.  
 
When the customs value and customs payment adjustment form is completed an electronic cop y 
thereof shall be made up.  
 
14. Unless before the expiry of the term for clearance of the goods security is provided for the 
payment o f customs and taxes, the customs body shall refuse to clear the goods in accordance with 
Article 201  of the Code.  
 
In this case, no additional verification shall be carried out by the customs bod y.  G/VAL/N/1/RUS/1  
 Page 265 
 
 
  Further actions shall be committed by the customs body in accordance with the decision of the 
Commission of the Custom s Un ion establishing a procedure for formalising the refusal to clear the 
goods declared in the declaration concerning the goods.  
 
15. If the customs body takes a decision on additional verification the customs value of the goods 
declared by the declarant (customs representative) shall not be reviewed and no customs value 
declaration  shall be completed.  
 
IV. Rules for Completing a Customs Value and Customs Payment Adjustment Form  
 
16. The customs value and customs payment  adjustment form is made up of the main sheet ( KTS -1) 
and additional sheets ( KTS-2). 
 
A KTS -1 shall be used when for goods of one description customs value is adjusted or clearance i s 
granted as security is provided for the payment of customs duties and taxes.  
 
In addition to the main sheet in the event of customs v alue adjustment or clearance with the provision 
of security for the payment of customs duties and taxes for the goods of two and more descriptions 
declared in one declaration concerning the goods one shall use KTS -2 sheets, each of them may 
contain informa tion concerning two product descriptions.  
 
17. The customs value and customs payment a djustment form  shall be completed in duplicate, the 
copies being distributed as follows: the first one being retained by the customs b ody and used for 
customs purposes and the second one being returned (sent) to the declarant (customs representative).  
 
18. The rules for filling in the fields of the customs value and customs payment adjustment form  
correspond to the rules for filling in the relevant fields of the declaration concerning goods, with 
account being taken of t he details set out in the present section  of the Procedure.  
 
19. The person who is completing the customs value and customs payment adjustment form  shall fill 
in the following fields of the main sheet and additional sheets: 1, 2, 3, 5, 7, 8, 12, 14, 20, 22, 23, 24, 
31, 32, 33, 34, 35, 37, 38, 41, 42, 43, 44, 45, 46, 47, 54 and V.  
 
In Fields 2, 7, 8, 14, 24, 32, 33, 34, 35, 37 and 41 the person filling in the customs value and customs 
payment adjustment form  shall repeat data from the relevant fields of the declaration concerning the  
goods (shall enter adjusted data, if data has been adjusted).  
 
The customs body's official shall fill in Fields A, S and  D of the main and additional sheets of the 
customs value and customs payment adjustment form  in ac cordance with the rules for filling in the 
fields intended for being completed by the customs body.  
 
20. If the customs value and customs payment adjustment form  is completed in connection with the 
adjustment of the cust oms value of the goods the fields of the customs value and customs payment 
adjustment form shall be filled in with due re gard to the following details:  
 
Field 1. "Type of Adjustment".  
 
The right -hand subsection shall be used to enter the code from Subsecti on 2 of Field 1 of the 
declaration concerning the goods.  
 
The left -hand subsection shall be used to enter a six -digit num erical code according to the following 
pattern:  G/VAL/N/1/RUS/1  
Page 266 
 
 
  , where:  
 
ELEMENT 1 shows the stage at which the customs value and customs payment adjustment form  is 
being completed:  
 
"1" means before the clearance of the goods;  
"2" mea ns if a decision is taken on the results of additional verification;  
"3" means after the clearance of the goods.  
 
ELEMENT 2 shows the r easons for drawing up the customs value and customs payment adjustment 
form : 
the firs t digit shows the sign of adjustment of the base for calculation of the customs value of 
the goods (the data of section "A" of DTS -1): 
"0" means no changes are available;  
"1" means printing errors, arithmetic errors, for  instance due to incorrect use of a 
currency exchange rate having affected the customs value (hereinafter referred to as 
"technical err ors");  
"2" means the method of assessment of the customs value of the goods or the base for 
customs value calculation has  been chosen incorrectly (hereinafter referred to as 
"methodological errors"), having affected the customs value, and also means that 
methodological and technical errors are simultaneously detected;  
the second digit shows the sign of adjustment of addition al accruals on the base for customs 
value calculation:  
"0" means no changes are available;  
"1" means technical errors;  
"2" means method ological errors and also means that technical and methodological 
errors are simultaneously detected;  
the third digit shal l show the sign of adjustment of the amount of costs permitted as 
deductible from the base for the purposes of calculating the customs value of the goods:  
"0" means no changes are available;  
"1" means technical errors;  
"2" means methodological errors and a lso means technical and methodological errors 
are simultaneously detected;  
the fourth digit shows the sign of the circumstances which h ave served as ground for drawing 
up the customs value and customs payment adjustment form:  
"1" means a discrepancy betwee n the actual quantity and/or quality of the goods and 
the quantity of the goods declared in the declaration concerning the goods and/or  the 
quality of the goods envisaged by the terms of the foreign economic transaction;  
"2" means the results of verificati on o f documents and information or of a desk 
customs inspection;  
"3" means the results of a field customs inspection;  
"4" means informa tion of tax, law -enforcement and other controlling bodies;  
"9" means other grounds for adjustment of the customs value of  the goods.  
ELEMENT 3 shows the decision taken by the customs body:  
"1" means decision on additional verification;  
"2" means decision o n acceptance of the declared customs value of the goods according to the 
results of additional verification;  
"3" means de cision on acceptance of newly determined (adjusted) customs value of the goods.  
If there is a different numerical code for the goods wh ose customs value is adjusted the left -
hand subsection of Field 1 shall not be filled in, and the numerical code of the t ype of 
adjustment for each merchandise shall be entered in the field without a number which is 
located to the left from Field 46.  
  G/VAL/N/1/RUS/1  
 Page 267 
 
 
   
Field 3. "Forms".  
 
The filed shall be filled in if KTS -2s are used.  
 
In the first subsection of the filed in KTS -1 "1" shall be entered, and in KTS -2 the serial number of 
the relevant a dditional sheet shall be entered, starting from "2".  
 
The total number of used sheets (including the main sheet) shall be  entered in the second subsection 
of the field of KTS -1 and KTS -2. 
 
Field 5. "Total Goods".  
 
To be indicated: the total number of the p roducts whose customs value is being adjusted.  
 
Field 12. "Total Customs Value".  
 
It shall be filled in if the customs va lue of several products is being adjusted.  
 
The left -hand subsection shall be used to indicate -- in the currency of the member state o f the 
Customs Union -- the total customs value of the goods declared in the declaration concerning the 
goods, calculated as the sum of the values shown in the left -hand subsections of Fields 45 of KTS -1 
and KTS -2 and the values shown in Fields 45 of the ma n and additional sheets of the declaration 
concerning the goods in respect of the goods whose customs value has not been corrected.  
 
The right -hand subsection shall be used to enter the value:  
 
- of Field 12 of the main sheet of the declaration concerning the goods, if the adjustment of 
the customs value of the goods declared in the declaration concerning the goods is being done  
for the first time;  
- the left -hand subsection of Field 12  of the previous KTS -1, if the adju stment of the customs 
value of the goods has already been done.  
 
When a customs value and customs payment adjustment form  is completed after a decision has been 
taken on the customs value of goods cleared with the provis ion of security for the payment of the 
customs duties and taxes which can be additionally accrued according to the result s of customs value 
control the right -hand subsection of the field shall be used to enter the value of Field 12 of the main 
sheet of the  declaration concerning the goods.  
 
Field 20. "Delivery Terms".  
 
To be indicated: adjusted information on delivery terms.  
 
Field 22. "Currency and Sum Total According to Bill".  
 
In the left -hand subsection of the field one shall enter the updated code of t he currency of the price of 
the contract (bill) if an error has occurred when it was indicated in the left -hand subsectio n of Field 22 
of the declaration concerning the goods which has affected the total value of the goods. In other cases, 
the currency cod e mentioned in the left -hand subsection of Field 22 of the customs declaration shall 
be repeated;  
 
In the right -hand subs ection of the field one shall indicate -- in the currency of the price of the 
contract (bill) -- the adjusted sum of the values of all the goods declared in the declaration concerning G/VAL/N/1/RUS/1  
Page 268 
 
 
  the goods, calculated as the sum of the values shown in Fields 42 of KTS -1 and KTS -2 and the values 
shown in Fields 42 of the main and additional sheets of the declaration concerning the goods.  
Unless the va lue of the goods has been changed, the data from the right -hand subsection of Field 22 of 
the customs declaration shall b e repeated.  
 
Field 23. "Currency Exchange Rate".  
 
To be indicated: the updated value of the exchange rate of the currency (whose code i s indicated in 
Field 22 of the declaration concerning the goods) used to denominate the value of the merchandise in 
accor danc e with the terms of an onerous contract to the currency of the member state of the Customs 
Union in accordance with Item 8  of the Procedure.  
 
Field 31. "Pieces of Cargo and Description of Goods".  
 
To be indicated: u pdated information on the merchandise and its characteristics, according to the 
procedure established for the completion of the relevan t field of a declaration concerning goods.  
 
Field 32. "Merchandise".  
 
The field shall be used to indicate the serial numb er of the merchandise (from the relevant field of the 
declaration concerning the goods) whose customs value is being adjusted.  
 
Field 3 5. "Gross Weight (kg)".  
 
To be indicated: adjusted information on the gross weight of the merchandise.  
 
Field 38. "Net We ight (kg)".  
 
If the customs value and customs payment adjustment form  is being completed in connect ion with the 
adjustment of information concerning the net weight of the merchandise, one shall indicate the 
adjusted and docu mentary confirmed net weight.  
 
Field 42. "Price of Merchandise".  
 
To be indicated: adjusted information on the value of the merchan dise about which information is 
provided in Field 31.  
 
Field 43. "Code of Method of Assessment of the Customs Value of Me rchandise".  
 
The left -hand subsection of the field shall be used to indicate the number of the method of assessment 
of the customs valu e of the merchandise according to the classification of methods of assessment of 
the customs value of goods used to asses s the customs value which is shown in the customs value and 
customs payment adjustment form  being c ompleted, and in this case:  
- unless the method was changed when the customs value of the goods was adjusted, one shall 
indicate the number of the method of assessment of customs value used to assess the initially 
declared customs value of the merchandise;  
- if in the adjustment of the customs value of the goods a method of assessment of customs 
value other than the one used  to calculate the initially declared customs value of the 
merchandise was used, one shall indicate the number of the method of assessme nt of customs 
value used to assess the adjusted customs value of the merchandise.  
 
The first subsection of the field shal l not be filled in.  
  G/VAL/N/1/RUS/1  
 Page 269 
 
 
  Field 44. "Additional Data/Submitted Documents".  
 
Information shall be entered in accordance with the order estab lished for the completion of the 
relevant field of a declaration concerning goods.  
 
If additional documents were submitte d wh en the customs value and customs payment adjustment 
form  was being completed or for the purpose s of its being completed, the titles, reference numbers 
and dates of these documents shall be indicated.  
 
Under number "9 " one shall enter information on the source of the price information used to calculate 
the adjusted customs value of the goods.  
 
Field 45. "Customs Value".  
 
The left -hand subsection shall be used to indicate -- in the currency of the member state of the 
Custom s Union -- the adjusted customs value of the merchandise about which information is provided 
in Field 31.  
 
The right -hand subsectio n shall be used to indicate -- in the currency of the member state of the 
Customs Union -- the value:  
- of Field 45 of th e declaration concerning the goods, if the customs value of the merchandise 
declared in the declaration concerning the goods is being a djusted for the first time;  
- of the left -hand subsection of Field 45 of the previous customs value and customs payment 
adjustment form, if the customs value of the merchandise has been earlier adjusted.  
 
Field 46. "Statistical Value".  
 
To be indicated: th e adjusted statistical value of the merchandise.  
 
The rules for completion of the present field are similar to the rules for completion of the relevant 
field in a declaration concerning goods.  
 
Field 47. "Calculation of Payments".  
 
The first five columns ( "Type", "Base for Calculation", "Rate", "Sum" and "Method of Payment" 
("SP") shall be completed in accordance with the ru les for completion of Field 47 of the declaration 
concerning the goods.  
 
The column "Previous Sum" shall be used to indicate the sum of  each type of payment declared 
earlier in the declaration concerning the goods, if the adjustment of the customs value of  the 
merchandise declared in the declaration concerning the goods takes place for the first time or 
mentioned in KTS -1 (KTS -2) if the customs value of the merchandise has already tak en place. 
 
When the customs value and customs payment adjustment form  is being drawn up after a dec ision has 
been taken of the customs value of the goods cleared with the provision of security for the payment of 
the cust oms duties and taxes which can be additionally accrued according to the results of customs 
value control one shall indicate the sum of each type of payment declared earlier in the declaration 
concerning the goods.  
 
The column "Changes" shall be used to ind icate the difference of the values shown in the columns 
"Sum" and "Previous Sum" (refund of payments shall be indicated with a " -"). 
 G/VAL/N/1/RUS/1  
Page 270 
 
 
  The item "Sum Total Collectable -- in National Currency" shall be used to enter the sum of the values 
shown in the column "Cha nges" (except for the amounts accrued conditionally and not subject to 
additional payment or security).  
 
The column "Number and Dat e of Payment Instructions" shall be used to enter information on the 
rules for filling in the relevant field of the decla ration concerning the goods.  
 
Field 54. "Place and Date".  
 
If the customs value and customs payment adjustment form  is being completed by the person which 
has filed the declaration concerning the goods then this field sh all be filled in according to the rules 
for completion of the relevant field in a declaration concerning goods.  
 
If the customs value and customs payment adjustment form  is being completed by a customs body 
then the cust oms body's official shall use this field to enter his signature, date and affix his personal 
numbered seal. In this case Field 14 of th e customs value and customs payment adjustment form shall 
not be filled in.  
 
Field B. "Review of Payments".  
 
It shall be filled in when the customs value and customs payment adjustment form  is being completed 
after a dec ision has been taken on the customs value of the goods cleared with security for the 
payment of the customs duties and ta xes which can be additionally accrued according to the results of 
customs value control.  
 
The column "Type" shall be filled in accordin g to the rules for completion of Field 47 of a declaration 
concerning goods.  
 
The column "Sum" shall be used to indicate -- in the currency of the member state of the Customs 
Union -- the amounts of each type of payment payable for all the goods cleared wi th security for the 
payment of customs duties and taxes, as calculated on the basis of the customs value of these goods 
accepted by the customs body.  
 
The column "Previous Sum" shall be used to enter the amounts of each type of payment shown in the 
column "Sum" in Field  "B" of the KTS -1 drawn up when the goods were cleared with security f or the 
payment of the customs duties and taxes which could be additionally accrued according to the results 
of customs value control.  
 
In the column "Changes" one shall indicate the difference of the values shown in the columns "Sum" 
and "Previous Sum".  
 
The item "Sum Total Refundable (Collectable) -- In National Currency" shall be used to enter the sum 
of the values shown in the column " Changes".  
 
21. If the goods have been cleared with the provision of security for the payment of the customs duties 
and ta xes which can be additionally accrued according to the results of customs value control, the 
fields of the customs value and customs payment adjustment form  shall be filled in with the following 
details:  
 
Field 1. "Type of Adjustment".  
 
The code from the second subsection of Field 1 of the declaration concerning the goods shall be 
entered in the right -hand subsection of the field.   G/VAL/N/1/RUS/1  
 Page 271 
 
 
  The six -digit numerical code 1/0000/1 shall be entered in the left -hand subsection of the fi eld. 
 
Field 12 . "Total Customs Value".  
 
It shall not be filled in.  
 
Field 32. "Merchandise".  
 
To b e indicated: the serial number of the merchandise (from the relevant field of the declaration 
concerning the goods) whose  clearance is granted with the provision of security for the payment of 
the customs duties and taxes which can be additionally accrued according to the results of customs 
value control.  
 
Field 43. "Valuation Method (MOS)"  
 
If the customs value and customs payment adjustment form  is being completed in connection with the 
clearance of the merchandise with  the provision of security for the payment of the customs duties and 
taxes which can be additionally accrued according to  the results of customs value control then "0" 
shall be entered.  
 
The right -hand subsection of the field shall not be filled in.  
 
Field  44. "Additional Data/Submitted Documents".  
 
It shall not be filled in.  
 
Field 45 . "Customs Value".  
 
The left -hand subsection shall be used to indicate -- in the currency of the member state of the 
Customs Union -- the base for calculation of the amount of security for the payment of the customs 
duties and taxes which can be additionally accrued according to the results of customs value control.  
 
The right -hand subsection shall be used to indicate -- in the currency of t he member state of the 
Customs Union -- the value of Field 45 of the declaration concerning the goods.  
 
Field 46. "Statis tical Value".  
 
It shall not be filled in.  
Field 47. "Calculation of Payments".  
 
It shall not be filled in.  
 
Field B . "Review of Payments".  
 
The column "Type" shall be filled in according to the rules for completion of F ield 47 of the 
declaration concerning goods.  
 
The column "Sum" shall be used to indicate -- in the currency of the member state of the Customs 
Union -- the sum of each type of payment for all the goods which are cleared with the provision of 
security for t he payment of customs duties and taxes, calculated on the base for calculation of the 
amount of security for the payment of customs pay ments.  G/VAL/N/1/RUS/1  
Page 272 
 
 
  The column "Previous Sum" shall be used to indicate the amounts of each type of payment declared in 
the column "Su m" in Fields 47 of the declaration concerning the goods for all the goods which are 
cleared with the provision of security for the paym ent of customs duties and taxes.  
 
The column "Changes" shall be used to indicate the difference of the values shown in th e columns 
"Sum" and "Previous Sum".  
 
The item "Total Sum Refundable (Collectable) -- In National Currency" shall be used to indicate th e 
sum of the values shown in the column "Changes" (except for the amounts accrued conditionally and 
not subject to additi onal payment or security).  
 
22. Fields A , C and D shall be filled in by an empowered official of the customs body with due regard 
to the following d etails: 
 
Field A.  
 
The first item shall be used to enter the registration number of the declaration concerning the goods, 
which number is indicated in Field A of the declaration concerning the goods.  
 
If the customs value and customs payment adjustment for m is being completed in connection with the 
clearance of the goods with the provision of security for the payment of the customs duties  and taxes 
which can be additionally accrued according to the results of customs value control then the field 
under the r egistration number of the declaration concerning the goods shall be used to indicate the 
date of expiry of the term within which the pe rson which has filed the declaration concerning the 
goods is to provide the customs body with additional documents and in form ation according to the 
customs body's request.  
 
The customs body's official who has accepted the customs value and customs payment adjustment 
form shall attest entries with his signature and an imprint of his personal numbered seal.  
 
Field C.  
 
To be in dicated: the type of security for the payment of customs duties and taxes. The following 
annotation shall be entered by the customs bod y's official as the field is being filled in:  
 
"The goods are cleared with _____________________________________________  
                                   (to be indicated: code of type  
_____________________________________________________________________ ____  
           of security for payment of customs duties and taxes  
_____________________________________________________ ____ ________________  
           according to the classification of types of security  
__________________________________________________ _______________________  
          for the payment of customs duties and taxes as well as  
________________________________ ____ _____________________________________  
              the date and number of the document confirming  
________________________________ _______________________________________".  
                      
that security has been provided)  
 
Unless all the goods ab out which information is declared in the declaration concerning the 
goods are cleared with the provision of security for the payment of  the customs duties and taxes 
which can be accrued according to the results of customs value control, the following shall  be 
additionally indicated in the annotation made by the customs body after the word "Goods":   G/VAL/N/1/RUS/1  
 Page 273 
 
 
   
     "No. ______________________________ ________________________________"  
             (to be indicated as separated with comma: the numbers of  
           goods from  relevant Fields 32 of the declaration concerning  
            the goods which are cleared on the condition that security  
             is provided for the payment of customs duties and taxes)  
 
Field D . "Customs Contr ol". 
 
When the customs value of the goods is adjusted and also when the goods are cleared with the 
provision of security for the paymen t of the customs duties and taxes which can be additionally 
accrued this field shall be used by the customs body's offici als empowered to exercise control over 
customs value to put their signatures, date and affix their personal numbered seals.  
 G/VAL/N/1/RUS/1  
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 G/VAL/N/1/RUS/1  
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 G/VAL/N/1/RUS/1  
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 G/VAL/N/1/RUS/1  
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G/VAL/N/1/RUS/1  
Page 278 
 
 
  DECISION  OF THE GOVERNMENT OF THE RUSSIAN FEDERATION  NO. 191 OF 
MARCH 6, 2012  ON ENDORSING THE RULES FOR DETERMINING THE CUSTOMS 
VALUE OF COMMODITIES TO BE EXPORTED FROM THE RUSSIAN FEDERATION  
 
In compliance with Part 2 of Article 112  of the Federal Law on Customs Regulation in the Russian 
Federation and the Agreement  on Determini ng the Customs Value of Commodities to Be Moved 
Across the Customs Border of the Customs Union of January 25, 2008 the Government of the Russian 
Federation hereby resolves as follows:  
 
1. To endorse the attached Rules  for Determining the Customs Value of Commodities to Be Exported 
from  the Russian Federation.  
 
2. To declare invalidated Paragraph Four of Item 1  of Decision of the Government of the Russian 
Federat ion No. 500 of August 13, 2006 on the Procedure for Determining the  Customs Value of 
Commodities Transferred across the Customs Border of the Russian Federation (Sobranie 
Zakonodatelstva Rossiyskoy Federatsii, 2006, No. 34, Article 3688).  
 
3. This decision  shall enter into force upon the expiry of 30 days from the date wh en it is officially 
published . 
 
Chairman of the Government   
of the Russian Federation  V. Putin  
  G/VAL/N/1/RUS/1  
 Page 279 
 
 
  Rules for Determining the Custo ms Value of Commodities to be Exported  
 from the Russian Federation  (endorsed by Decision  of the Government of the Russian 
Federation No. 191 of March 6, 2012)  
ГАРАНТ:  
 
See the forms  of the customs value declaration (DTS -3 and D TS-4) in respect of commodities to 
be exported from the Russian Federation and the Procedure  for Declaring the Customs Value o f 
Commodities to Be Exported from the Russian Federation endorsed by  Order  of the Federal 
Customs Service of the Russian Federation No. 152 of January 27, 2011  
 
I. General Provisions  
 
1. These Rul es establish a procedure for determining the customs value of commod ities to be exported 
from the Russian Federation, in particular the specifics of applying the methods of (rules for) 
determining the customs value of commodities provided for by the Articles 4 , 6, 7, 9 and 10 of 
Agreement  on Determining the Customs Value of Commodities to Be Moved across the Customs 
Border of the Customs Union of January 25, 2008 (hereinafter referred to as the Agreement), when 
exporting c ommodities from the Russian Federation (hereinafter referred to as t he commodities to be 
evaluated (to be exported).  
 
2. The customs value of the commodities to be evaluated ( to be exported) shall be determined for the 
purpose of estimating the exit custo ms duties which are estimated on the base of the customs value of 
the commodities to be evaluated ( to be exported).  
 
3. The commodities customs value shall not be determined and shall not be declared, if under the 
customs legislation  of the Customs Union, internat ional treaties and the legislation  of the Russian 
Federation the obligation to pay export customs duties, which are estimated on the base of the 
customs value of the commodities to be evaluated ( t o be exported), does not arise and may not arise.  
 
4. The notions used in these Rules mean the following:  
a) identical commodities  mean commodities which are equal in all respects, in part icular 
from the point of their physical properties, quality and repu tation. Slight differences in the 
commodities' appearance shall not serve as a ground for the refusal to consider them as 
identical, if in all other respects such commodities satisfy the r equirements of this subitem. 
Commodities shall not be deemed identic al, if they are not made in the same country as the 
commodities to be evaluated (to be exported). Commodities made by a person other than the 
manufacturer of the commodities to be evaluate d ( to be exported) shall be deemed identical 
solely if identical co mmodities of the same manufacturer are not detected in the territory of 
the Russian Federation;  
b) homogeneous commodities  mean commodities which are not identical but have similar 
paramet ers and consist of similar components, this enabling them to exercis e the same 
functions as the commodities to be evaluated (to be exported) and to be interchangeable from 
the commercial point of view. While determining whether commodities are homogeneous or 
not, shall be taken into account such parameters as quality, repu tation and availability of a 
trademark. Commodities shall not be deemed homogeneous, if they are not made in the same 
country as the commodities to be evaluated (to be exported). Commoditi es made by a person 
other than the manufacturer of the commodities t o be evaluated (to be exported) shall be 
deemed homogeneous solely if homogeneous commodities of the same manufacturer are not 
detected in the territory of the Russian Federation.  
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  5. Notions shall be used in these Rules in the meanings defined in the Agreement , except for the 
notions established by these Rules.  
 
II. The Basic Principles for Determining the Customs Value of the Commo dities to Be 
Evaluated (to Be Exported)  
 
6. As the basic principles of determining the customs value of the commodities to be evaluated (to be 
exported) shall be deemed the principles which are established in the Agreement , subject to the 
specifics set up by these R ules. 
 
7. As the basis for determining the customs value of the commodities to be evaluated (to be exported) 
shall be deemed the maximum possible value of a transaction in these commoditie s in the meaning 
which is established by Item 11  of these Rules.  
 
8. Where the customs value of the commodities to be evaluated ( to be exported) cannot be 
determined by using the method based on the value of a transactio n in the commodities to be 
evaluated ( to be exported) (hereinafter referred to as Method 1 ), the customs value of such 
commodities shall be determined by using either the method based on the value of a transaction in 
identical commodities (hereinafter referred to as Method 2 ), or the method based on a transaction in 
homogeneous commodities (hereinafter referred to as Method 3 ), or the method of addit ion 
(hereinafter referred to as Method 5 ). The declarant is entitled to select, depending on the available 
documents, one of the cited methods to determine the customs value of the commodities to be 
evaluated ( to be exp orted).  
 
9. Where the customs value of the commodities to be evaluat ed (to be exported) cannot be determined 
by using the methods cited in Item 8  of these Rules, the reserve method (hereinafter referred to as 
Method 6 ) shall apply.  
 
10. A procedure for d etermining the customs value of the commodities to be evaluated (to be 
exported) must be generally applicable, that is, it must not be different depending on the sources of 
commodities sup ply (the country of destination, kind of commodities, participants i n a transaction and 
other ones).  
 
III. Methods for Determining the Customs Value of the Commodities to Be Evaluated  
(to Be Exported)  
The Method Based on the Value of a Transaction in the C ommodities to Be Exported  
(Method 1)  
 
11. As the customs value of th e commodities to be evaluated shall be deemed the value of a 
transaction in them, that is, the price which is actually paid or is subject to payment for the 
commodities when they are sold for exportation from the Russian Federation to the country of 
destin ation and supplemented in compliance with Item 17  of these Rules, provided that the following 
conditions are concurrently met:  
 
a) there are no restricti ons in respect of the purchaser's rights as to the use and disposal of the 
commodities, except for those which limit the geographic region where the commodities may 
be re -sold or which do not essentially influence the value of commodities;  
b) the sale of c ommodities or their price do not depend on the observance of the con ditions or 
obligations whose influence upon the commodities' value cannot be expressed in quantitative 
terms;   G/VAL/N/1/RUS/1  
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  c) any part of the income derived from the subsequent sale of the commodities,  disposal of the 
commodities in any other way or from their use will  not be due directly or indirectly to the 
seller, except when in compliance with Items 17 - 22 of these Rules additional charges may 
be made;  
d) the purc haser and the seller are not interrelated persons or the purchaser a nd the seller are 
interrelated persons but the value of a transaction in the commodities to be evaluated (to be 
exported) is acceptable for customs purposes in compliance with Item 12  of these Rules.  
 
12. The interrelatio n between the seller and the purchaser must not serve as a ground for declaring the 
value of a transaction unacceptable for the purpose of determining the customs value of the 
commodities to be evaluated (to be exported). On such occasion, the circumstance s accompanying the 
sale thereof must be analysed. If the cited interrelation has not influenced the price actually paid or 
subject to payment, the value of the transaction shall be declare d acceptable for determining the 
customs value of such commodities. If on the basis of the information presented by the declarant or 
received by a customs authority in a different way the signs are detected that the interrelation between 
the seller and the  purchaser has influenced the value of a transaction, the customs au thority shall 
notify the declarant in writing of these signs. With this, the declarant is entitled to prove the absence 
of the interrelation upon the cost of the transaction.  
 
13. When eff ecting the sale between interrelated persons, the value of the trans action shall be 
accepted by a customs authority and the customs value shall be determined in compliance with Item 
11 of these Rules, if the declarant can  prove by way of comparison that such cost is close to one of the 
following check values that existed in the same time period or in the one which corresponds to it:  
the value of a transaction of sale of identical or homo geneous commodities  for exportation from the 
Russian Federation to the same country to which are exported the commodities to be evaluated to the 
purchasers which are the persons interrelated with the seller. Information about the sale of identical or 
homo geneous commodities by the same seller which sells the commodities t o be evaluated (to be 
exported) may be used;  
 
the customs value of identical or homogeneous commodities determined in compliance with Items 32 
- 35 of these Rules.  
 
14. The provisions provided for by Item 13  of these Rules shall be used on the declarant's initiative 
solely for the purpose of comparison and may not be used as a basis for determining the customs 
value of th e commodities to be evaluated (to be exported).  
 
15. When making com parison with the use of the provisions stipualted by Item 13  of these Rules, 
shall be taken into account the data on differences in the commercial levels  of sale (wholesale, retail 
and others), in the quantity of commodit ies, in the additional charges provided for by Item 17  of these 
Rules, as well as in the outlays normally borne by the seller in the course of sale, if t he seller and 
purchaser are not interrelated persons, as compared to  the outlays which are not borne by the seller in 
the course of sale, if the seller and the purchaser are interrelated persons.  
 
16. The price actually paid or subject to payment for the c ommodities to be evaluated (to be exported) 
shall be the total of al l the payments for these commodities which are made or are subject to payment 
by the purchaser directly to the seller and/or to other person for the seller's benefit. With this, the 
paymen ts may be made in any form directly or indirectly.  
 
Additional Charg es in Respect of the Price Actually Paid or Subject to Payment  
 
17. When determining the customs value of the commodities to be evaluated (to be exported) based 
on the cost of a transactio n in them, the following shall be added to the price which is actual ly paid or 
is subject to payment for these commodities in the amount which is not included in the cited price:  G/VAL/N/1/RUS/1  
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  a) the outlays made by the purchaser:  
on paying remuneration to an agent (int ermediary), except for the remuneration paid by the 
purchaser to the  agent (intermediary) thereof for rendering the services connected with the 
commodities purchase;  
on tare, if for the customs purposes it is regarded as the organic whole with the commodit ies 
to be evaluated (to be exported);  
on packing the commodities to be evaluated (to be exported), including the cost of packing 
materials and the works involved in packing;  
b) the properly distributed value of the following commodities and services direct ly or 
indirectly provided by the purchaser free of charge or at a re duce d price for using in 
connection with the manufacture of the commodities to be evaluated (to be exported) and 
their sale for exportation from the Russian Federation to the country of de stination:  
raw, materials and constituent parts that are an integral  part of the exported commodities;  
tools, punches, forms and other similar articles used in the manufacture of the commodities to 
be evaluated (exported);  
materials consumed in the manufac ture of the commodities to be evaluated (exported);  
projecting, deve lopm ent, engineering and constructor works, decorative design, design, as 
well as drawings and drafts necessary for the manufacture of the commodities to be evaluated 
(exported);  
c) licenc e and other similar payments for the use of objects of intellectual property (except for 
the payments for the right to reproduce the commodities to be evaluated (exported) outside 
the territory of the Russian Federation) which refer to the commodities to b e evaluated 
(exported) and which the purchaser must make directly or  indirectly as a condition for the sale 
of such commodities, provided that such payments refer to the commodities to be evaluated 
(exported);  
d) the part of the income received by the purc haser as a result of the subsequent sale, use or 
disposal otherwise of the commodities to be evaluated (exported) which is directly or 
indirectly due to the seller.  
 
18. The additional charges stipulated by Item 17  of the se Rules shall be made on the basis of reliable, 
defined in quantitat ive terms and documentarily confirmed information. In the absence of such data, 
Method 1  shall not apply.  
 
19. When determining the customs value of th e commodities to be evaluated (exported), no other 
charges shall be m ade to the actually paid or payable price, except for the additional charges 
mentioned in Item 17  of these Rules.  
 
20. The distribution of the value of the articles used in the manufacture of the commodities to be 
evaluat ed (exported) and mentioned in Paragraph Three of Subitem b of Item 17  of these Rules may 
be carried out by way of its referring to the customs value of the first consignment of the commodities 
or to the customs value o f another quantity of commodities determined by the declarant, which may 
not be less than the quantity of the commodities to be declared. Such distribution must be made by a 
method applic able to the specific circumstances depending on the documents availab le the declarant 
and in accordance with the bookkeeping rules.  
 
With this, as the value of the cited articles shall be deemed the expenses on their acquisition if the 
purchaser of the com modities to be exported has acquired these articles from persons who are not 
interconnected persons with the given purchaser, or the expenses on their manufacture if such articles 
have been manufactured by the purchaser of the commodities to be evaluated ( exported) or by a 
person who is an interconnected person with this pu rchaser. If such objects have been earlier used by 
the purchaser of the commodities to be evaluated (exported) (irrespective of whether they were 
acquired or manufactured by him), then th e initial price of the acquisition or manufacture shall be 
subject to  reduction so as to obtain (determine) the value of those articles subject to their use.   G/VAL/N/1/RUS/1  
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21. With respect to the commodities and services furnished by the purchaser to the seller and 
mentioned in Paragraph Five of subit em (b) of Item 17  of these Rules which were acquired or taken 
on lease by the purchaser, the additional charges shall be made insofar as they concern the expenses 
on their acquisition or  lease.  
 
22. In the event of importation into the customs territory o f the Russian Federation of the commodities 
mentioned in subitem (b) of Item 17  of these Rules, as the value thereof shall be deemed the customs 
value declared when importing these commodities into the customs territory of the Customs Union 
and accepted in the established procedure by a customs authority.  
 
If the commodities provided for by subitem (b) of Item 17  of th ese Rules have been acquired in the 
customs territory of the Russian Fede ration, then as their value shall be deemed the cost of their 
acquisition.  
 
23. When making the additional charges mentioned in the subitem (b) of I tem 17  of these Rules, apart 
from the value of the commodities and s ervices proper or, respectively, the customs value of these 
commodities, shall be taken into account all the expenses connected with furnishing (delivery) of 
those commodities to the sell er (including the outlays on their return if such is stipulated).  
 
24. If the separate payments of the purchaser (namely, those made apart from the actually paid or 
payable price) accountable as additional charges mentioned in Item 17  of these Rules have been made 
to the address of a Russi an p erson which is not the seller of the commodities to be evaluated 
(exported), then the seller of the commodities to be evaluated (exported) is entitled to request and 
receive from that  person the documents confirming the value of the relevant commoditie s and/or 
services.  
 
25. Method 1  may not be used, If the payments (pay -outs) mentioned in Item 24  of these Rules hav e 
been made to a person who is outside the territory of the Russian F ederation and if at least one of the 
following conditions is met:  
 
a) the seller of the commodities to be evaluated (exported) does not have the documents of 
that person confirming the va lue of the commodities and/or services;  
b) the reliability of the docu ment s cannot be confirmed by methods compatible with the 
requirements established by the legislation of the Russian Federation, while a customs 
authority cannot exercise the customs cont rol after the commodities release, including the 
customs audit;  
c) the  customs value of the commodities indicated in Paragraph One of Item 22  of these Rules 
is absent or cannot be applied.  
 
Method Based on the Value of a Transaction in Identical Commodities (Method 2)  
 
26. If the customs va lue of the commodities to be evaluated (exported) cannot be determined in 
accordance with Method 1 , then as the customs value of the commodities shall  be deemed the value of 
a transaction in identical commodities  sold for exportation from the Russian Federation to the same 
country, which the commodities to be evaluated are to be exported to, and exported from the cus toms 
territory of the Russian Federation in the same or relevant perio d as the commodities to be evaluated 
(exported).  
 
As the value of a transaction in identical commodities shall be deemed the customs value of these 
commodities determined by Method 1  and accepted by a customs body.  
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  27. For determining the customs value of the commodities to be evaluated (exported) in accordance 
with Method 2 shall be used the value of a transaction in identical commodities sold at the same 
commercial level and essentially in the same quantity as the comm odities to be evaluated (exported). 
If such sales have not been detected, shall be used the value of a transaction in identical commodities 
sold at another commercial level and/or in oth er quantities.  
 
The cited data shall be adjusted taking into account t he differences in the commercial level of sale 
and/or in the quantity of commodities on the basis of documentary information confirming the 
reasonableness and accuracy of the adjustment,  irrespective of whether it leads to an increase or a 
decrease of the value of the transaction in identical commodities. In the absence of such information, 
Method 2 shall not be applied.  
 
When determining the customs value of the commodities to be evaluat ed (exported) on the basis of 
Method 2, the value of a transaction in identical commodities shall be adjusted, if necessary, for 
taking into account a considerable difference in the expenses connected with exportation of the 
commodities to be evaluated and  identical commodities which is caused by the difference in the 
distan ces of their carriage (transportation) and in the modes of transport.  
 
28. If more than one value of a transaction in identical commodities have been detected (taking into 
account the ad justments in accordance with Item 27  of these Rules), then, for determining the customs 
value of the commodities to be evaluated (exported), the lowest of them shall be applied.  
 
Method Based on the Value of a Transaction  in Homogeneous Commodities (Method 3)  
 
29. If the customs value of th e commodities to be evaluated (exported) cannot be determined in 
accordance with Method 1 , then as the customs value of the commodities shall be deeme d the value of 
a transaction in homoge neous commodities  sold for exportation from the Russian Federation to the 
same country, which the commodities to be evaluated are to be exported to, and exported from the 
customs te rritory of the Russian Federation in the same or relevant period as th e commodities to be 
evaluated (exported).  
 
As the value of a transaction in homogeneous commodities shall be deemed the customs value of 
those commodities determined in accordance with Method 1  and accepted by the custom s body. 
 
30. For determining the customs value of exported commodities in accordance with Method 3 shall be 
used the value of a transaction in homogeneous commodities sold at the same co mmercial level and 
essentially in the same quantity as the commodities  to be evaluated (exported). If such sales have not 
been detected, shall be used the value of a transaction in homogeneous commodities sold at the same 
commercial level but in other quan tities. If such sales have not been detected, the value of a 
transacti on in homogeneous commodities sold at another commercial level and in other quantities 
shall be used.  
 
The cited data shall be adjusted taking into account the differences in the commerc ial level of sale 
and/or in the quantity of commodities on the basis o f documentary information confirming the 
reasonableness and accuracy of the adjustment, irrespective of whether it leads to an increase or a 
decrease of the value of the transaction in h omogeneous commodities. In the absence of such 
information, Method 3 s hall not be applied.  
 
When determining the customs value of the commodities to be evaluated (exported) on the basis of 
Method 3, the value of a transaction in homogeneous commodities sha ll be adjusted, if necessary, for 
taking into account a considerable d ifference in the expenses connected with exportation of the 
commodities to be evaluated and homogeneous commodities which is caused by the difference in the 
distances of their carriage ( transportation) and in the modes of transport.   G/VAL/N/1/RUS/1  
 Page 285 
 
 
   
31. If more than one v alue of a transaction in homogeneous commodities have been detected (taking 
into account the adjustments in accordance with Item 30  of these Rules), th en, for determining the 
customs value of the commodities to be evaluat ed (exported), the lowest of them shall be applied.  
 
Method of Addition (Method 5)  
 
32. Where it is impossible to determine the customs value of the commodities to be evaluated 
(exported ) on the basis of Method 1 , then a s the customs value of these commodities may be deemed 
the estimated value thereof to be determined by way of addition of following:  
a) the amount of the expenses made on the manufacture  or acquisition of materials and of the 
expenses made on the manufactu re and also on any other operations connected with the 
manufacture of the commodities to be evaluated (exported);  
b) the amount of the profit and the commercial and managerial expenses e quivalent to the size 
which is usually taken into account in the sales  of commodities of the same class or type as 
the commodities to be evaluated (exported) that are manufactured in the Russian Federation 
for exportation to the same country, which the com modities to be evaluated (exported) are to 
be exported to.  
 
33. The ex penses indicated in subitem (a) of Item 32  of these Rules shall be determined on the basis 
of the information on the manufacture submitted by the manu facturer of the commodities to be 
evaluated (exported) or on behalf th ereof and proved by the manufacturer's commercial documents, 
provided that suc h documents correspond to bookkeeping rules established in the Russian Federation.  
 
34. The expenses mention ed in subitem (a) of Item 32  of th ese Rules shall include the expenses 
mentioned in Paragraphs Three  and Four of subitem (a) of Item 17  of these R ules and the properly 
distributed value of each article (commodity) or  service directly or indirectly furnished by the buyer 
for use in connection w ith the manufacture of the commodities to be evaluated (exported) and 
mentioned in subitem (b) of Item 17  of these Rules.  
 
When determining th e expenses in accordance with this Item, repeated accounting of the same indic es 
shall be impermissible.  
 
35. The amount of the profit and of the commercial and managerial exp enses shall  be taken into 
account as a whole and shall be determined on the basis  of the information submitted by the 
manufacturer of the commodities to be eva luated (exported) or on behalf thereof. If this information 
does not correspond to the data avail able to the  customs body about the amount of the profit and of 
the commercial and  managerial expenses which usually take place in the sale of commodities of th e 
same class or type as the commodities to be evaluated (exported) in their sale for exportation from the 
Russian Federation to the same country, which the commodities to be eval uated (exported) are to be 
exported to, then the customs authority may determi ne the normal rate of profit and of commercial 
and managerial expenses on the basis of the data a vailable to  it. 
 
Reserve Method (Method 6)  
 
36. If the customs value of the commo dities to be evaluated (exported) cannot be determined in 
accordance with Methods 1 , 2, 3 or 5, then the customs  value of the commodities to be evaluated 
(exported) shall be determined on th e basis of the data existing in the Russian Federation by using 
methods compatible with the princ iples of th e Agreement  and provisions of these Rules.  
 
37. The customs value of commodities shall be determined on the basis of Method 6 by way of 
flexible application of Methods 1 , 2, 3 or 5; in particular the fo llowing shall be deemed permissible:  G/VAL/N/1/RUS/1  
Page 286 
 
 
  a) when determining the customs value of the commodities to be evaluate d (exported) on the 
basis of Method s 2 or 3, reasonable deviation shall be p ermissible from the requirements 
established by Items 26  and 29 of these Rules to the effect that identical or homogeneous 
commodities must be exported at the same or relevant period as the commodities to be 
evaluated (exported);  
b) as the basis for determining the customs value of the commodi ties to be evaluated 
(exported) may be taken the customs value of iden tical or homogeneous commodities  
determin ed according to Methods 2  or 3. 
 
38. As the basis for determining the customs value of the commodities to be evaluated (exported), the 
following may not be used:  
a) the price of a comm odity in the domestic market of the Russian Federation;  
b) the price of a commodity delivered fro m the Russi an Federation for sale to a country other 
than the country which the c ommo dities to be evaluated (exported) are to be delivered to;  
c) expenses othe r than those which are includible in the estimated value of commodities in 
determining the custom s value by Method 5  with respect to identical  or homogeneous 
commodities;  
d) the system stipulating the acceptance for the customs purposes of the highest of two 
alternative values;  
e) the minimum customs value;  
f) arbit rary or fic titious value.  
 
39. If the provisions established by Items 11 - 37 of these Rules are applied by a customs body, then 
the customs body must indicate in written form the source of the data used and also give a d etailed 
calculation made on their basis.  
 
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