Source: https://en.import40.ru/federalnye-zakony/fz-No.-311-fz-ot-27.10.2010-razdel-iii-tamozhennyy-kontrol.html
Timestamp: 2019-08-23 09:34:49
Document Index: 384183208

Matched Legal Cases: ['Art. 6252', 'Art. 325', '§ 161', '§ 162', '§ 163', '§ 164', '§ 165', '§ 166', '§ 167', '§ 168', 'art 1', 'art 1', 'art 1', 'art 1', 'art 5', 'art 4', 'art 1', 'arts 5', '§ 169', 'art 3', 'art 4', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'Art. 325', 'art 1', 'art 2', 'Art. 325', 'art 7', 'art 4', 'art 7', 'art 3', 'art 2', 'art 6', 'art 7', 'art 7', 'art 2', 'Art. 325', 'art 6', 'art 3', 'art 4']

Customs clearance - Federal Law № 311-FZ 27.10.2010 - Section III - Customs control | Federal laws Customs clearance of goods in Vladivostok
Federal law number 311-FZ 27 2010 November year
On Customs Regulation in the Russian Federation
(Adopted by the State Duma, the 19.11.2010 24.11.2010 approved by the Federation Council of)
(Published in "Rossiyskaya Gazeta" number 269 (5348) from 29.11.2010, and in the Assembly of the Russian Federation legislation on the number 48 29.11.2010, Art. 6252. Entry into force See. Art. 325 of this Act)
Attention! Changes, see .:
Federal law number 162-FZ 27.06.2011 of
Federal law number 200-FZ 11.07.2011 of
Federal law number 409-FZ 06.12.2011 of
Section III - Customs control
Chapter 19. General provisions on customs control
§ 161. Customs control
1. Customs controls carried out by customs authorities in accordance with the customs legislation of the Customs Union and the Russian Federation legislation on customs.
2. Objects of customs control and the venue determined by article 95 of the Customs Code of the Customs Union.
3. When conducting customs control, the customs authorities proceed from the principle of selectivity and are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters. When choosing the forms and methods of conducting customs control, the customs authorities are obliged to use technical means of customs control, preliminary analysis of information so that during customs control it is not allowed to cause damage to the declarants, carriers and other persons related to the storage of goods, idle vehicles, Release of goods, unless it is caused by extraordinary circumstances related to the revealed signs of serious violations in the field of customs and the need for Bridges take exhaustive measures to detect and prosecute such violations.
4. In order to improve the efficiency of customs control, customs authorities cooperate with other supervisory state bodies in accordance with the Russian legislation, as well as persons referred to in this Article of the 3.
5. The forms of acts, resolutions, protocols and other procedural documents compiled by customs bodies when carrying out separate forms of customs control in accordance with the Customs Code of the Customs Union and this Federal Law are established by the federal executive authority authorized in the field of customs affairs, except when the Customs CU of the Customs Union, these powers are entrusted to the Commission of the Customs Union. (See the order of the FCS of the Russian Federation No. 2713 from 30.12.2010, the order of the FCS of the Russian Federation No. 2522 from 22.12.2010, the order of the Federal Customs Service of the Russian Federation No. 169 from 31.01.2011 and the order of the Federal Customs Service of the Russian Federation No. 282 from 14.02.2011)
§ 162. Risk Management System
1. The risk management system is based on the efficient use of resources of customs authorities to prevent violations of the customs legislation of the Customs Union and the Russian Federation legislation on customs:
1) are sustainable;
2) related to the evasion of customs duties and taxes in significant amounts;
3) undermine the competitiveness of domestic producers;
4) affecting other significant interests of the Customs Union and the Russian Federation, enforcement is entrusted to the customs authorities.
2. Strategy and tactics of the risk management system, the procedure for the collection and processing of information, analysis and risk assessment, development and implementation of risk management measures determined by the Federal executive body authorized in the field of customs.
3. The procedure for the use of the customs authorities of the information contained in the established risk profiles, are regulated by the federal body of executive power authorized in the field of customs.
Attention! Instructions on the actions of customs officials in the preparation and review of the risk profile of projects, the use of risk profiles in customs control, their updating and the cancellation, approved by Order of the FCS of Russia from the 1200 06.06.2011 number of
4. Information of limited access, contained in established risk profiles, is not subject to disclosure (dissemination) or transfer to third parties, including state authorities, with the exception of cases when such information is needed by the specified bodies to solve the tasks assigned to them by the legislation of the Russian Federation. Unless otherwise established by federal laws, the procedure for the transfer of such information is determined by the federal executive body authorized in the field of customs affairs, in accordance with the legislation of the Russian Federation.
§ 163. Customs Control Zones
1. Places are customs control zones shall be determined in accordance with the Customs Code of the Customs Union and the present Federal Law.
2. Customs control zones may be established along the state border of the Russian Federation, at checkpoints across the state border of the Russian Federation in the field of the customs operations, in places of unloading and reloading (transshipment) of goods, their customs inspection and customs clearance, in the parking areas of vehicles carrying goods under customs control.
3. Customs control zones may be permanent in case of:
1) if the owner of the land, premises intends to use these territories exclusively for storage of goods on them, under customs control, or performance of such goods any other customs operations;
2) if in some parts of the territory mainly transported or stored goods under customs control, either in respect of goods to perform other customs operations and restrictions on the movement of goods across the borders of customs control zones or restrictions on access to such goods necessary to ensure compliance with customs legislation Customs Union and the Russian Federation legislation on customs.
4. Movement of goods, vehicles and persons, including officials of other government agencies, across borders of customs control zones and within their limits with the permission of the customs authorities and under their supervision, except in cases established by the present Federal Law and other federal laws.
5. The federal executive body authorized in the field of customs affairs, on the basis of the submission of the customs authority whose region of activity includes the relevant section of the territory of the Russian Federation, determines the sections of the State border of the Russian Federation along which it is necessary to create customs control zones and decides on the establishment of such zones . The decision to create customs control zones along the State Border of the Russian Federation is formalized by a regulatory legal act of the federal executive body authorized in the field of customs affairs agreed with the federal executive authority in the field of ensuring the security of the Russian Federation and the executive authorities of the subjects of the Russian Federation in whose territories Specified zones.
6. In the onshore territory of the Russian Federation customs control zone along the State border of the Russian Federation can be created within a band width of the area to 30 kilometers from the state border of the Russian Federation into the territory of the Russian Federation.
7. At sea, river and lake areas of the territory of the Russian Federation customs control zone along the state border of the Russian Federation can be created respectively within the territorial sea of ​​the Russian Federation, the Russian part of the waters of border rivers, lakes and other bodies of water, as well as the band area of ​​width up to 15 kilometers of coastline into the territory of the Russian Federation.
8. Customs control zones along the Russian State border designated by its limits at the intersection with the transport routes, in areas of the Russian Federation to cross the State border by persons, goods and vehicles marks, containing a white inscription "Customs Control Zone" on a green background, made in accordance with the specifications and standards defined for traffic information signs.
9. The decision to establish a customs control zone at checkpoints across the State Border of the Russian Federation, established and opened in accordance with the legislation of the Russian Federation, shall be taken by the chief of the customs office in whose region of activity the checkpoint is located and issued by the order of the customs chief coordinated with the federal executive authority, Authorized in the field of customs. The territory of the territory (water area), buildings, structures, sites within which customs operations are carried out, storage, unloading and reloading (transhipment) of goods under customs control, their parts, are included in the customs control zone established at the border crossing point on the State Border of the Russian Federation. Customs inspection and customs clearance, parking places of vehicles carrying such goods.
10. When determining the border of the customs control zone, the opinion of the administration of the transport infrastructure object should be taken into account, within which a checkpoint across the State Border of the Russian Federation is established: the head of the administration of the seaport, the head of the inland water transport basin authority, the head of the airport (aerodrome) (Station). The opinion of the administration of the transport infrastructure facility, drawn up in writing, is attached to the draft order of the customs chief sent for approval to the federal executive authority authorized in the field of customs.
11. In the order of the Chief of Customs on the establishment of customs control zone at the checkpoint must be specified:
1) the location of the checkpoint;
2) border customs control zone and place of its intersection persons, goods and vehicles.
The decision on the establishment of customs control zones in the places specified in subsection 5 of this Article shall be given:
12. The annex to the order of the chief of Customs on the establishment of customs control zone at a checkpoint should be given a graphical representation of the borders and the territory of the said customs control zone in the form of plans or maps.
13. Decisions on the establishment of customs control zones in other locations takes Head of Customs, in the region of which there are places and areas where such are the customs control zone.
14. The decision to establish customs control zone provided 13 part of this article, drawn up by order of the Chief of the Customs, which shall contain:
1) location of the customs control zone;
2) border customs control zone and place of its intersection persons, goods and vehicles;
3) the means used to refer to.
15. In the annex to that in terms of this article 14 order of the Chief of Customs on the establishment of customs control zone shall be given a graphical representation of the borders and the territory of customs control zone in the form of plans or maps.
16. The temporary customs control zone may be created by decision of the head of the customs post. This decision is issued decree head of the customs post indicating the purpose of the creation of a temporary customs control zone, the location of the temporary customs control zone, expiration date, border crossing and places it with persons, goods and vehicles, as well as the use of means of notation.
17. The border of the customs control zone is marked by rectangular signs, on the green background of which the inscription in Russian and English "The Customs Control Zone" is printed in white. These marks are the main means of designating the customs control zone. The zone of customs control can be indicated by putting the inscription "Customs Control Zone" in Russian and English directly on the enclosure and the walls of the premises that make up its perimeter. It is possible to replace the inscription in English with an inscription in any other language, suitable for use in the creation of a specific customs control zone.
18. Designation of customs control zone is at its boundary at the point of intersection with the transport routes, as well as at the intersection of the zone boundary customs officials control, goods and vehicles. When designation of customs control zones may additionally be applied to the panels on the boundary information about installed at the intersections of its borders, the list of persons having access to the zone of customs control, the means of its markings and other circumstances associated with its operation.
19. The boundary of the temporary customs control zone may be referred to the protective tape and the time is set marks. This allowed the use of readily available materials and tools.
20. Zones of customs control shall be liquidated in cases of changing the location of the customs authority, closing the checkpoint across the State border of the Russian Federation, changing the place of storage of goods under customs control, changing the location of the places of customs operations, unloading and reloading (transshipment) of goods, their customs inspection and Customs examination, parking of vehicles carrying goods under customs control. The decision on the liquidation of the customs control zone is formalized by the order of the customs authority that established such a zone.
21. The temporary customs control zone is eliminated at the end of the activities that gave rise to its creation, or upon the expiry of its validity, indicated in the decision of the customs authority on the establishment of a temporary customs control zone.
22. The customs authority after the elimination of the customs control zone, located in the region of its activities, adopts measures for the removal of the means of its designation and to inform interested parties about its liquidation.
23. Production and other economic activities associated with the transportation, unloading and transhipment (transshipment), storage of goods under customs control; Organization and maintenance of parking of vehicles carrying such goods; Servicing of legal entities and individuals transporting goods and means of transport across the State border of the Russian Federation; With construction, with the reconstruction of buildings and structures, as well as their engineering networks used for customs operations; Construction and reconstruction of roads and access roads to checkpoints, transport and engineering facilities used for the movement of goods and vehicles across the State Border of the Russian Federation (including the construction of parking lots, installation of road barriers, road signs) in customs control zones, including those created Along the State Border of the Russian Federation within a five-kilometer zone from the State Border of the Russian Federation, is allowed, with permission, GOVERNMENTAL authorities and under their supervision.
24. Production and other economic activities carried out within the customs control zone, must not interfere with the smooth operation of customs officials.
25. Resolution on the implementation of production and other economic activities in the customs control zone is given the chief of the customs authority, in the region of which created a customs control zone at the written request of the person concerned.
26. Application for approval of industrial and other economic activities in the customs control zone shall contain information about the type and nature of the activity, which is expected to carry out within the customs control zone, the list of persons who will carry out these activities, information about the planned duration of such activity.
27. The head of the customs authority shall consider the application and according to the proposed activity and the 23 24 parts of this article puts on a statement the resolution "The production and other economic activities in the customs control zone is permitted until (date)". In case of refusal to issue a statement of authorization to apply the resolution "The resolution on the implementation of the declared activity is denied", indicating the reasons for refusal.
28. The original application is returned to the person concerned, a copy of the application is stored in the customs authority.
29. The provisions of this Article shall not apply to the temporary storage of goods in the premises, outdoor areas and other areas of the authorized economic operator in accordance with Article 89 hereof.
§ 164. Terms of realization of the customs control
1. Checking compliance with the provisions of the customs legislation of the Customs Union and the Russian Federation legislation on customs with regard to conditionally released goods, and goods exported from the Russian Federation under the obligation to re-importation or under the customs procedure for processing outside the customs territory shall be permitted within the terms of the goods under customs supervision, or until the completion of customs procedures for the temporary export or processing outside the customs territory.
2. The customs authorities shall carry out customs control after the release of the goods within three years after the end of the goods under customs control.
§ 165. Bringing officials from other federal bodies of executive power, exercising control and supervision, to participate in the customs control
Bringing officials from other federal bodies of executive power of the Russian Federation exercising control and supervision, to participate in the customs control is carried out in the manner determined by the relevant federal laws, regulations of the Russian Federation, acts of the President of the Russian Federation, as well as the joint acts of the federal executive authority authorized in the field of customs, and relevant federal bodies of executive power.
§ 166. Submission of documents and information required for customs control
1. The declarant, persons carrying out activities in the field of customs, and other interested persons are obliged to submit to customs authorities the documents and information required for customs control, in accordance with article 98 of the Customs Code of the Customs Union.
2. Customs authorities are entitled to receive from the authorities carrying out the state registration of legal entities and other public bodies the information they need to conduct customs controls. The procedure for the exchange of information is determined by the federal executive body authorized in the field of customs, together with the federal executive authorities, which are administered by state authorities said.
3. Documents required for customs control should be kept by declarants and other interested persons, as well as customs authorities, for at least three calendar years after the year during which the goods lose their status under customs control. Authorized economic operators, customs representatives, owners of temporary storage warehouses, owners of bonded warehouses, owners of duty-free shops and customs carriers must keep these documents for five calendar years after the year during which customs operations were performed.
§ 167. Giving banks the documents and information required to conduct customs checks
1. The customs body conducting the customs inspection has the right to request from the banks that have documents and information pertaining to the activities of the audited organizations (individual entrepreneurs), on the subject of verification, certified copies of contracts (contracts), certified copies of the transaction passport, bank control sheets, certificates of supporting documents, Certified copies of the card with samples of signatures and seals, as well as statements on transactions in the accounts of organizations (individual entrepreneurs), including soda In accordance with the legislation of the Russian Federation on banks and banking activities. The bank that received a reasoned request for the submission of documents and information, executes it within five days from the date of receipt or in the same period reports that it does not have the requested documents and information.
2. Not permitted request notarized copies of documents submitted to the customs authorities, unless otherwise provided by the legislation of the Russian Federation. If necessary, the customs authority has the right to get acquainted with the original documents.
3. The form and procedure for submitting a request by the customs authority in the Bank established by the federal executive body authorized in the field of customs. (See. The order of the FCS of Russia from the number 2721 30.12.2010)
4. The form and procedure for the submission of documents and information by banks at the request of the customs authorities shall be established by the federal executive body authorized in the field of customs affairs in coordination with the Central Bank of Russian Federation.
Attention! Submission of banks and other credit institutions documents and information at the request of the customs authorities cm. In the order of the FCS of Russia from the 1388 30.06.2011 number of
§ 168. Additional powers of customs officials who found the goods smuggled into the Russian Federation, or the goods in respect of which violated the conditions of application of customs procedures or restrictions on use and (or) disposal of goods
(For the purpose of sale. Refer order FCS number from the 282 14.02.2011)
1. When customs goods are found in the customs control of goods illegally imported into the Russian Federation or goods in respect of which the conditions for the application of customs procedures or restrictions on the use and (or) disposal of goods for which benefits have been granted for the payment of import customs duties and taxes , Which entailed non-payment of customs duties, taxes or non-observance of prohibitions and restrictions from persons who purchased goods in the customs territory of the Customs Union in connection with the implementation iem their business activities, such goods shall be seized by the customs authorities, if they have not been removed and they had not been arrested in accordance with the legislation of the Russian Federation on administrative offenses or criminal procedural legislation of the Russian Federation. These goods for customs purposes are considered as being under customs control.
2. Seizure of goods in accordance with 1 part of this article is based on a reasoned decision of the customs body or an official authorized by him in the presence of the person who has found such goods, or his representative, as well as in the presence of at least two witnesses.
3. The seizure of such goods shall be drawn up in the presence of two witnesses. The act or annexed inventories of the seized goods are described in detail along with their name, quantity and individual features. This act shall be signed by the customs officer who carried out the seizure, the person who found the goods withdrawn, or his representative, as well as witnesses. A copy is given to the person from whom products are withdrawn, or his representative.
4. Goods seized, in accordance with Part 1 of this article, placed in temporary storage warehouses in accordance with Article 202 hereof or elsewhere, according to the rules established by article 4 189 part hereof. The shelf life of the seized goods one month.
5. The persons specified in part 1 of this article are entitled to pay customs duties and taxes in accordance with Article 81 of the Customs Code of the Customs Union, Article 119 of this Federal Law, submit documents confirming compliance with restrictions, and declare goods in accordance with Article 217 of this Federal Law . Penalties for the specified amounts of customs payments are not accrued. In the event that such persons pay customs payments no later than five days from the date of the discovery of the goods specified in part 1 of this article, such goods are not withdrawn, provided that the requirements for observance of restrictions with respect to such goods are met.
6. Goods seized, in accordance with part 1 of this article, shall be returned to the person who has complied with the requirements established by part 5 of this article, before the expiration of the period of storage of seized goods established by part 4 of this article. Return of such goods is carried out within three working days. At the same time, an act is compiled in triplicate, which is signed by officials of the customs authority that carried out the seizure of goods, by the person to whom the seized goods are returned, or by its representative, as well as by the person who kept the seized goods or its representative. The second copy of this act is given to the person to whom the seized goods are returned, or to his representative, the third copy to the person who carried out the storage of seized goods, or his representative.
7. In compliance with the requirements specified in Paragraph 5 of this Article, the persons referred to in subsection 1 of this Article, the goods are considered for customs purposes as a loss of status under customs control, that does not preclude the customs and other public authorities to make the necessary steps to identify those involved in illegal the importation of goods into the Russian Federation.
8. In case of refusal of persons who purchased goods specified in Part 1 of this article, to fulfill the requirements established 5 part of this article, at the end of the storage period of the disposal of such goods is carried out in accordance with Article 190 hereof.
9. The provisions established by parts 5 and 6 of this article do not apply to goods prohibited for import into the Russian Federation, goods whose circulation is prohibited in accordance with the legislation of the Russian Federation, light industry goods, the list of which is established by the Government of the Russian Federation, In respect of which there are quantitative restrictions on their importation in accordance with international treaties of the Member States of the Customs Union or the legislation of the Russian Federation and. The said goods are subject to destruction in cases and in the manner determined by the Government of the Russian Federation at the expense of persons who smuggled such goods into the Russian Federation, if they are established, of persons from whom these goods were seized, if the said persons knew or should have known about The illegality of the importation of seized goods into the Russian Federation, or at the expense of the federal budget in other cases.
§ 169. The use of technical equipment and ships and aircraft during the customs control
1. In order to reduce the time for customs control and increase its effectiveness by the customs authorities may use technical means of customs control, the list and the order of application of which shall be established by the federal executive body authorized in the field of customs. (See. The order of the FCS of Russia from the number 2509 21.12.2010)
2. Ensuring the unity and required accuracy of measurements and metrological control and supervision in conducting customs operations using technical means are carried out in accordance with the procedure established by the legislation of the Russian Federation by metrological subdivisions established in the federal executive authority authorized in the field of customs affairs and in its subordinate customs bodies. When carrying out customs operations, the use of documented measurement results made by other persons in accordance with the legislation of the Russian Federation on ensuring the uniformity of measurements is allowed.
3. Procedure for the use of water and aircraft customs authorities for customs control shall be established by the Government of the Russian Federation in accordance with this federal law.
Article 170. Identification of goods and vehicles, buildings and other places
The order of application of the identification of goods under customs control, vehicles, buildings, tanks, and other facilities that are or may be goods subject to customs control, established by the federal executive body authorized in the field of customs.
Article 171. Using the results of customs control in the production of cases on administrative offenses, civil and criminal cases
The results of customs control issued in accordance with the provisions of this section may be admitted as evidence in criminal, civil and administrative cases and are subject to assessment by a court, arbitral tribunal or official in the examination of specified cases, complaints against a decision, action ( Inaction) of customs authorities and their officials or cases on economic disputes resolved by the arbitral tribunal, along with other evidence in accordance with the criminal procedure The civil procedure, arbitration procedural legislation of the Russian Federation or the legislation of the Russian Federation on administrative offenses.
Article 172. Customs examination at the customs control. Participation of specialists and experts during the customs control
1. Involvement of specialists and experts to conduct customs control is carried out in conformity with the procedure defined in Articles 101, 102 20 and head of the Customs Code of the Customs Union.
2. Customs examination during the customs control shall be appointed and held in accordance with Chapter 20 Customs Code of the Customs Union with the provisions of this article.
3. The term of the customs examination, provided for in paragraph 2 of Article 139 of the Customs Code of the Customs Union, may be extended with the written permission of the head (deputy head) of the customs body conducting the customs examination, specifying the reasons for such extension for the period required for the examination, In accordance with this Federal Law, the release of goods is not performed until the results of the examination. In this case, the examination should be carried out within a time period not exceeding the period of release of goods subject to the extension of the specified period, in accordance with paragraph 4 of Article 196 of the Customs Code of the Customs Union.
4. In the case of conducting customs examination in another authorized organization, the time for conducting customs examination may be extended with the written permission of the head of the authorized organization in agreement with the customs authority that appointed the customs examination, specifying the reasons for such extension for the period required for the examination, Goods is not carried out until the results of the examination. In this case, the examination should be carried out within a time period not exceeding the period of release of goods subject to the extension of the specified period, in accordance with paragraph 4 of Article 196 of the Customs Code of the Customs Union.
5. The term of the customs examination shall be suspended in case of discrepancy represented objects of the list specified in the decision on the appointment of customs examination, but no more than 10 working days. The order of suspension of the customs examination dates established by the federal executive body authorized in the field of customs. (See order FCS № 396 from 25.02.2011)
6. In the customs examination may be denied in cases provided for in paragraph 5 138 articles of the Customs Code of the Customs Union, and in the absence of the customs authority, conducting customs examination, or other authorized organization of the customs expert (s) required qualifications.
7. Procedure for taking samples and specimens of goods for customs examination is determined by the federal executive body authorized in the field of customs, under the terms provided for in Article 144 Customs Code of the Customs Union. (See order FCS № 396 from 25.02.2011)
8. The forms of the decision on the appointment of a customs examination, the conclusion of a customs expert (expert) in the conduct of customs examination are established by the federal executive body authorized in the field of customs. Each page of the conclusion of the customs expert (expert) during the customs examination, including the annexes, is signed by the customs expert (expert) who conducted the customs examination and is certified by the seal of the customs body conducting the customs examination or other authorized organization conducting the customs examination.
9. In cases where payment for services of specialists and experts, in accordance with the Customs Code of the Customs Union shall be financed from the federal budget, the reimbursement of such expenses shall be determined by the Government.
Article 173. Involving experts (specialists) other authorized organization for the customs examination
1. Appointment of customs examination experts (specialists) other authorized organization is in failing to conduct an examination of customs experts.
2. Expert (specialist) other authorized organization engaged to conduct customs examination on a contractual basis.
3. If customs examination by customs authorities appointed expert (professional) other authorized organizations, such expert (specialist) shall submit to the customs authority to order expert, documents confirming that he has the necessary specialized knowledge.
4. Rights and duties of an expert (the expert) other authorized organization established 20 head of the Customs Code of the Customs Union.
5. The procedure for making the decision on liability expert (specialist) other authorized organizations for the customs examination is determined by the federal executive body authorized in the field of customs. (See order FCS № 1500 from 21.07.2011)
Chapter 20. Forms and procedures for customs control
Article 174. Forms and procedures for customs control
Customs control of the customs authorities in the forms and procedure established by the heads 16 19 and Customs Code of the Customs Union, subject to the provisions established by this Federal Law.
Article 175. The customs inspection of premises and territories
(According see Order of the FCS of Russia № 578 16.03.2011 "On Approval of the actions of customs officials at the customs inspection of premises and territories")
1. The customs inspection of premises and territories held under orders to carry out customs inspection of premises and territories. The customs inspection of premises and areas for on-site customs inspection carried out on the basis of the decision of the on-site customs inspection.
2. Customs inspection of premises and territories are in the minimum period required for its implementation, and can not last more than one working day, except in cases specified in part 3 this article. Customs inspection of premises and territories can not be done overnight.
3. Customs inspection can last no more than three working days in the following cases:
1) denial of access to the premises and to areas that are subject to customs inspection, and (or) the denial of voluntary presentation of goods to customs inspection;
2) if for the identification of goods requires the implementation of actions in the room or on site, are subject to customs inspection, and these actions can not be completed within one business day;
3) if the amount of floor space and territory, which are subject to inspection, exceeds 1 000 square meters.
Article 176. Accounting for the customs authorities of goods under customs control
Procedure and forms of recording the customs authorities of goods under customs control shall be determined by the federal executive body authorized in the field of customs. (See order FCS № 74 from 13.01.2011)
Article 177. Checking inventory systems and reporting
- Reporting forms by persons active in the field of customs, see Order of the FCS of Russia № 2636 28.12.2010 city
- The form of check inventory systems and reporting, see Order of the FCS of Russia № 2522 22.12.2010 city
- Reporting forms submitted to the customs authorities in the application of customs procedures for processing on customs territory for domestic consumption and outside the customs territory, see Order of the FCS of Russia № 778 13.04.2011 city
- Reporting forms on goods placed under the customs procedure of customs-free zone, and goods made (received) of the goods placed under the customs procedure of customs-free zone, and the presentation of the customs authority of reporting on these products, see the order of FCS of Russia № 1327 23.06.2011 from city
- The form of reporting of the information stored, transported, sold, processed, and (or) used goods and the customs operations of a person using and (or) knowledge of foreign goods placed under the customs procedure of release for domestic consumption with the provision of benefits for the payment of customs duties and taxes associated with restrictions on use and (or) the order of these products, see the Order of the FCS of Russia № 378 01.03.2012 city
1. In accordance with paragraph 3 of Article 121 of the Customs Code of the Customs Union, the verification of the accounting system for goods and reporting as a form of customs control is carried out in respect of persons carrying out activities in the field of customs, authorized economic operators, as well as for goods placed under customs procedures for processing at customs Territory, processing outside the customs territory, processing for domestic consumption, temporary import (admission), free customs zone, free warehouse and release ka for domestic consumption with the provision of benefits on payment of customs duties and taxes associated with restrictions on use and (or) disposal of these goods.
2. Checking inventory systems for the same period is a time. Test results are recorded act.
3. Checking inventory systems is done by checking the information contained in the report submitted to the customs authorities with the information available to the customs authorities, and by comparing these data with the data reflected in the accounts and reporting, and content of the primary documents submitted to customs authorities reasoned request.
4. Persons carrying out activities in the field of customs, using special simplifications, and also using and (or) owning foreign goods placed under the customs procedures of the customs warehouse, duty free shop, processing in the customs territory, processing outside the customs territory, processing for domestic consumption, Temporary admission (admission), free customs zone, free warehouse or release for domestic consumption with the granting of privileges for payment of customs duties, taxes Which are associated with restrictions on the use and / or disposal of these goods, or with restrictions on use and (or) disposal related to the submission of documents specified in subparagraph 1 of paragraph 1 of Article 195 of the Customs Code of the Customs Union, after the release of goods, or storing Foreign goods, are obliged to submit reports on stored, transported, sold, processed and (or) used goods and on customs operations.
5. Statements referred to in 4 part of this article may be submitted to the customs authorities in electronic form in the presence of a digital signature, or in electronic form without digital signature to the mandatory provision of information on paper and signed by the head of the organization, the chief accountant or a person authorized by them and printing. Reporting forms provided by this Article shall be determined by the federal executive body in charge of the customs. (See order FCS № 715 from 06.04.2011)
6. The customs agent is obligated to quarterly 10-th of the month following the reporting period, to submit to the customs authority reporting cumulative on goods in respect of which occurred customs operations. The records for each of the operations should be specified:
1) name of the customs authority that customs operations;
2) number of the customs declaration;
3) declared customs procedure;
4) name of the sender (recipient), taxpayer identification number;
5) number and date of the agreement with the person represented by the customs agent;
6) face, customs duties and taxes;
7) amount paid customs duties and taxes;
8) name of the product with the code under the nomenclature of foreign economic activity;
9) the customs value of the goods;
10) net weight of the goods;
11) date and number of the act of the work performed and the services provided;
12) last name, first name, middle name (if any) of the person who filled in the customs declaration, the serial number of the document proving his identity (passport).
7. Declarant at least once in three months submit to the customs authority responsible for the application of customs control the customs procedure for processing on customs territory, reporting on compliance with the requirements and conditions of use of the customs procedure for processing on customs territory in order to reconcile the number of made-products, waste and residues. The records shall indicate the date of its submission to the customs authorities:
1) the name and quantity of the goods placed under the customs procedure for processing on customs territory and are used in the production process, with the numbers corresponding customs declarations;
2) the name and quantity of processed products exported from the customs territory of the Customs Union, or released for free circulation or placed under another customs procedure in accordance with the Customs Code of the Customs Union, with the numbers of the corresponding customs declarations;
3) the name and quantity of processed products, which are not placed under a customs procedure;
4) the name and quantity of waste generated as a result of processing of goods.
8. Reporting on the final reconciliation of the number of processed products, waste and residues specified in the permit for processing on customs territory, submitted after completion of the customs procedure for processing on customs territory in accordance with Article 1 249 Customs Code of the Customs Union, but not later 30 days release of the latest batch of processed products.
9. Declarant at least once in three months submit to the customs authority responsible for the application of customs control the customs procedure for processing outside the customs territory, reporting on compliance with the requirements and conditions of use of the customs procedure of processing outside the customs territory. The records shall indicate the date of its submission to the customs authorities:
1) the name and quantity of the goods placed under the customs procedure for processing outside the customs territory in accordance with the issued permit for processing and used in the production process, with the numbers of the corresponding customs declarations;
2) the name and quantity imported into the customs territory of the Customs Union of refined products and placed under the relevant customs procedure with numbers corresponding customs declarations;
3) the name and quantity imported into the customs territory of the Customs Union of refined products, which are not placed under a customs procedure;
4) the name and quantity of goods of the Customs Union, placed under the customs procedure for processing outside the customs territory, by-products are not imported into the customs territory of the Customs Union.
10. Reporting on the final reconciliation of the number of processed products specified in the permit for processing of goods outside the customs territory, submitted after completion of the customs procedure of processing outside the customs territory in accordance with Article 260 Customs Code of the Customs Union, but not later 30 days of the release of the latest batch of processed products to form.
11. Declarant at least once in three months submit to the customs authority responsible for the application of customs control the customs procedure of processing for domestic consumption, reporting on compliance with the requirements and conditions of use of the customs procedure of processing for domestic consumption. The records shall indicate the date of its submission to the customs authorities:
1) the name and quantity of the goods placed under the customs procedure for domestic consumption in accordance with the issued permit for processing of goods for domestic consumption and used in the process, with the numbers corresponding customs declarations;
2) the name and quantity of processed products released for free circulation or placed under another customs procedure in accordance with the Customs Code of the Customs Union, with the numbers of the corresponding customs declarations;
4) name and quantity of the resulting waste.
12. Reporting on the final reconciliation of the number of processed products, waste and residues specified in the permit for processing of goods for domestic consumption, submitted after completion of the customs procedure of processing of goods for domestic consumption in accordance with Article 273 Customs Code of the Customs Union, but not later 30 days after the release of the latest batch processing products.
13. Persons using and (or) owning goods placed under the customs procedures of temporary importation (admission), free customs zone, free warehouse or release for domestic consumption with the granting of privileges for payment of customs duties and taxes associated with restrictions on use and (or) Disposition of these goods, or with restrictions on use and (or) disposal related to the submission of documents specified in subparagraph 1 of paragraph 1 of Article 195 of the Customs Code of the Customs Union, after the release of goods , At least once every six months or at the request of the customs authority are required to report on the compliance with the requirements and conditions for the application of these customs procedures, as well as on compliance with restrictions on the use and (or) disposal of goods. Persons storing foreign goods, with the exception of authorized economic operators, are required to report on stored goods within the time limits established by the federal executive authority authorized in the field of customs. The procedure for submission to the customs authorities of the reporting specified in this part is determined by the federal executive body authorized in the field of customs affairs.
14. Procedure for record-keeping and reporting to customs authorities authorized economic operators defined in Article 96 hereof.
15. The order of presentation to customs authorities reporting the owners of temporary storage, owners of customs warehouses, owners of duty free shops, customs carriers is determined by the federal executive body authorized in the field of customs. (See order FCS № 715 from 06.04.2011)
16. For failure and (or) late submission in a timely reporting to the customs office, under this Article, as well as for reporting, containing false information, the persons specified in subsection 4 this Article shall be liable in accordance with the legislation of the Russian Federation.
Article 178. Documenting the results of customs inspection and decision-making based on results
1. The results of the customs check made out:
1) act desk customs inspection desk during customs inspection;
2) act exit customs check at the on-site customs inspection.
2. The act of customs check is made in two copies and signed by the officials of the customs authority, carry out customs check.
3. Act customs inspection should include:
1) information about the audited entity;
2) information on the officials of the customs authorities, carry out customs check (position, name, name);
3) systematic description of findings (signs) a violation of the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs matters with reference to the provisions of regulations, requirements have been violated, or information about the absence of findings (signs) violations;
4) findings and proposals to eliminate violations or of response, and the amount of customs duties, taxes, and any assessed dovzyskaniyu.
4. Completion date is the date of customs inspection of act customs inspection. Act approved by the head of the customs check (deputy chief) of the customs authority, carry out customs check.
5. In case of non-payment or incomplete payment of customs duties and taxes on the basis of an act of customs inspection, the head (deputy head) of the customs authority conducting the audit or the person authorized by him shall simultaneously take the appropriate decision (relevant decisions) in the sphere of customs affairs, if the adoption of such decision (Such decisions) is within its competence. At the same time, the first copy of the customs inspection certificate is attached to the materials of the customs inspection, the second copy of the customs inspection certificate and the decision (decision) shall be handed to the audited person and / or the payer of customs duties and taxes, or sent to their address no later than five working days from the date of completion of the customs inspection By registered mail with delivery confirmation. Copies of the certificate and decisions (decisions) in case of its adoption by the customs body conducting the audit are sent to the customs authority in whose region of activity the goods were produced, no later than five working days from the date of completion of the customs inspection for the implementation of actions provided for by the customs The legislation of the Customs Union and the legislation of the Russian Federation on customs matters, and the demand for payment of customs payments in accordance with this Federal Law.
6. The order of interaction of customs authorities in the implementation of decision (s) of the customs authority conducting the customs inspection, is determined by the federal executive body authorized in the field of customs. (See order FCS № 823 from 20.04.2011)
7. If the adoption of the decision (s) of the audit is not competent customs authority conducting the customs inspection, customs inspection copy of the report is sent to the decision (such decisions) the authorized customs authority.
Article 179. Assignment field of customs inspections
Customs inspection carried out on the basis of the decision of the on-site customs inspection, signed by the head (deputy head) of the customs authority.
Article 180. Date and manner of suspension of the exit customs inspection
1. The suspension of the exit customs inspection carried out in the cases provided for in paragraph 12 132 articles of the Customs Code of the Customs Union.
2. Suspension and resumption of the exit customs inspection solution processed chief (deputy head) of the customs authority conducting the test, or its authorized customs officer conducting the test.
3. Suspension period the exit customs inspection may not exceed six months. If a check has been suspended due to the need for the request to the competent authorities of the - of the Customs Union and foreign countries in accordance with international treaties of the Russian Federation, and within six months the customs authority is not received the requested information is material to the results of the check the suspension of this review may be extended by three months.
Article 181. Access customs officials on the subject of the audited entity to the exit customs inspection
1. The test person is entitled to refuse to customs officials access to the objects in the cases specified by paragraph 3 133 articles of the Customs Code of the Customs Union. When an unjustified refusal of the audited entity to access customs officials conducting a customs inspection, the object of the audited entity shall be drawn in the presence of two witnesses.
2. Specified in this section of the 1 act is signed by the customs authority conducting a customs inspection, the audited entity or its representative, as well as witnesses. A copy of the act is given verifiable person or his representative.
3. In case of failure of the audited entity or its representative to sign the act specified in subsection 1 this article, the customs officer conducting a customs inspection, makes this an entry in this act. The test person has the right to give a written explanation of the reasons for not signing.
Article 182. An inventory for on-site customs inspection
Inventory of products conducted by customs officials in accordance with subparagraph 6 points 1 134 articles of the Customs Code of the Customs Union shall be as prescribed for the inventory tax authorities in accordance with the legislation of the Russian Federation on taxes and fees.
Article 183. The order of seizure of goods, seizure of goods and documents for on-site customs inspection
1. Seizure of goods and removal of goods manufactured for the purposes specified in subparagraph 11 points 1 134 articles of the Customs Code of the Customs Union.
2. The grounds for the seizure of goods are:
1) detection of goods without special marks on them, identifying signs or symbols of goods by other means, if such marks, identification marks, designating the goods in accordance with the customs legislation of the Customs Union, or the law of the Russian Federation shall be marked on the goods imported to the Russian Federation, or products with trademarks or identification means having the characteristics of counterfeit;
2) the absence in the commercial documents of the auditee of information confirming the facts of customs declaration and (or) release of goods, if in accordance with the customs legislation of the Customs Union or the legislation of the Russian Federation, the indication of such information in commercial documents is mandatory for the circulation of goods on the territory of the Russian Federation, and The discovery of unreliability of such information or the absence of commercial documents in which such information should be indicated if the availability of such documents ntov necessarily in accordance with the customs legislation of the Customs Union or the Russian Federation;
3) detection of signs that may indicate that the goods can be verified to be conditionally released and used in violation of the restrictions on use and (or) the order of these products, or in violation of the purposes consistent with the conditions of granting exemptions from payment of import duties and taxes;
4) detection of signs that may indicate that the goods are not checked against the conditions and (or) the procedure for granting exemptions from payment of customs duties and taxes;
5) detection of signs that may indicate that the scanned items used in violation of the conditions and requirements of customs procedures.
3. The arrest of goods is the prohibition to dispose of and use goods. Goods for which arrest is seized are transferred for storage to their owner or to another person having authority over such goods. The use of goods for which arrest is seized may be authorized by the chief (deputy head) of the customs body conducting the exit customs inspection, or by the authorized official of the customs body upon the application of the person having authority with respect to such goods. The transfer of goods for which arrest is seized to other persons, their alienation or disposal by them is not permitted in any other way.
4. If you notice signs that check the goods prohibited to be imported into the customs territory of the Customs Union or the circulation in the Russian Federation, and also if there are sufficient grounds to believe that the arrest of goods is not sufficient to ensure their safety, the customs authorities shall collect the goods. Seized goods to be placed in temporary storage warehouses in accordance with Article 202 this Federal Law or in other places under the rules set part 4 article 189 hereof.
5. In cases where there are not enough copies of the documents of the audited person for the customs inspection and there are sufficient grounds for believing that the original documents can be destroyed, hidden, corrected or replaced, the customs official has the right to seize the original documents. In case of seizure of originals of documents, an act on seizing the originals of documents in duplicate is drawn up. The second copy of this act with attached copies of seized documents shall be given to the person from whom they were seized. The copy of the document shall indicate the number and date of the deed of the original document and be signed by the official of the customs authority that made the withdrawal.
6. Seizure of goods, documents and seizure of goods produced by a reasoned decision of the customs authority, implementing a customs inspection in the presence of the controlled person, who discovered such goods, documents, or his representative, and in the presence of at least two witnesses.
7. All withdrawn products, documents or goods for which the arrest is imposed witnesses and others involved in the seizure of the goods, documents or seizure of goods, and, if necessary, packaged, sealed or sealed. The seized documents should be numbered, tied together and sealed or signed by the audited entity (or his representative). In case of failure of the audited entity (or his representative) to seal or signature to obtain documents in the act of taking documents is a special mark that.
8. Withdrawal of goods, documents, seizure of goods, an act is drawn up. In this act or attached to it, the seized goods, documents or goods for which arrest is seized are described in detail with indication of their name, quantity and individual characteristics. The specified certificate is signed by the official of the customs body who made the seizure or arrest, by the person who has found the seized goods, documents or goods on which arrest is imposed, or his representative, as well as witnesses. A copy of the act is given to the person who has found the goods, documents, or his representative.
9. The return of seized goods, documents and removal of the seized arrest shall be made not later than the day of the end of the exit customs inspection, except for cases when goods are to be detained in accordance with Article 189 of this Federal Law or the goods, documents are subject to seizure or seizure in accordance with the legislation of the Russian Federation on administrative Offenses, the criminal procedural legislation of the Russian Federation or in accordance with Article 168 of this Federal Law. The return of the seized goods, documents and removal of the imposed arrest is made on the basis of the decision of the official of the customs body conducting the exit customs inspection. The decision on the return of seized goods, documents, on the removal of the imposed arrest is made in two copies. The second copy of the specified resolution is given to the person who has found the goods, documents, or his representative. The seized goods shall be returned to the person from whom they were seized. When returning seized goods, an act is compiled in triplicate, which is signed by the official of the customs authority, the person to whom the seized goods are returned, or his representative, as well as by the person who carried out the storage of seized goods, or its representative. The second copy of this act is given to the person to whom the seized goods are returned, or to his representative, the third copy to the person who carried out the storage of seized goods, or his representative. The seized documents shall be returned to the inspected person or his representative. When returning seized documents an act is compiled in duplicate, which is signed by the official of the customs body and the person being audited or by the representative of the person being audited. The second copy of this act is given to the audited person or his representative.
10. Storage of seized goods at the expense of the person from whom the goods were seized. If in the course of customs inspection it is determined that such goods the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs violated, the costs associated with such storage, refer to the expenditure commitments of the federal budget. The order of compensation of federal funds determined by the Government.
11. Information on all the facts of the seizure of goods, seizure of goods and documents specified in the act, reflecting the results of the exit customs inspection.
12. In cases where seized goods or goods for which arrest is seized are detained in accordance with Article 189 of this Federal Law, either goods or documents are seized or arrested in accordance with the legislation of the Russian Federation on administrative offenses, the criminal procedural legislation of the Russian Federation or in accordance with Article 168 of this Federal Law, goods, documents are not returned, withdrawal or seizure of goods, documents produced in accordance with this Article, shall be deemed withdrawn, and in the certificate of exit customs inspection the number of the document on the basis of which the goods, documents are detained, seized or arrested shall be indicated.
13. Not claimed within two months from the end of the exit customs inspection seized goods are turning to the federal property by a court (arbitration) in accordance with Chapter 21 hereof.
Article 184. The right of customs officials at the customs inspection
During the customs inspection, customs officials have the rights provided for in Article 134 Customs Code of the Customs Union, and the right to:
1) require a verifiable person applying for the status of authorized economic operator, and get information from him of inventory systems in electronic form, as well as an extract from it on paper, signed by the head of the audited entity, the chief accountant and certified by the seal of the audited entity;
2) receive for on-site customs inspection access within its competence to databases and data of automated information systems of the audited entity to meet the requirements of Russian legislation on data protection;
3) to check for on-site customs inspection at representatives of the audited entity identification documents, and (or), the credentials;
4) to decide on the appointment of customs examination, if for clarification arising during customs inspection issues require specialized knowledge;
5) exercise other powers stipulated by this Federal Law and other federal laws.
Article 185. Duties of the audited entity during the customs inspection
The test person during a customs inspection shall perform the duties specified in Article 135 Customs Code of the Customs Union, as well as:
1) in the absence of documents (information), and (or) the occurrence of other circumstances preventing them available in a timely manner, to provide up to the expiry of the deadline for submission of documents (information) a written explanation of the reasons for non request;
2) provide customs officials conducting a customs inspection, access to documents (information) necessary for the exit customs inspection, databases and data banks of automated information systems of the audited entity with the ability to view and retrieve the required information, and getting on the paper and electronic media copies of required documents (information);
3) provide samples of the goods in an amount necessary for their investigation, in case the customs officials at the on-site customs inspection decision to call the customs examination;
4) give customs officials conducting customs checks, clarification on issues raised during customs inspection related to testing areas;
5) fulfill the legitimate demands of customs officials conducting customs checks;
6) perform other duties stipulated by this Federal Law and other federal laws.
Chapter 21. The grounds and procedure for disposal of goods confiscated in federal ownership, and detained goods are not subject to administrative offenses or crimes. Detention of goods
Article 186. Movement of goods to the federal property
Products applied to the Federal Property:
1) by a court in a criminal case or a case of administrative violation in the application of the confiscation of property from the date of entry into force of the court decision;
2) on the basis of a court application (claim) the customs authority or any other competent authority for recognition ownerless property or the treatment of the seized goods to the federal property in the cases provided for by this Federal Law, the date of entry into force of a judicial act;
3) based on the placement of goods under the customs procedure of refusal by the state from the day the goods by the customs authorities act of acceptance.
Article 187. Disposal of goods confiscated in federal ownership
1. Disposal of goods confiscated in the federal property on the basis of a court order is carried out by means of their realization, destruction or disposal in accordance with the legislation of the Russian Federation.
2. Items addressed in the federal property on the basis of placement of goods under the customs procedure of refusal by the state to be submitted to the federal executive body authorized by the Government of the Russian Federation to organize the implementation of, destruction or recycling (recycling) of the property turned over to the state, except for items , in which the legislation of the Russian Federation established a special procedure for disposal.
3. Light industry, turned to the federal property, the list of which is determined by the Government, shall be destroyed in accordance with the procedure established by the Government of the Russian Federation.
Article 188. The right of the federal executive body authorized in the field of customs, for the donation of goods confiscated in federal ownership
1. The federal executive body authorized in the field of customs affairs has the right to transfer medicines, sanitation products, hygiene products, dressings, medical products, foodstuffs, children's and therapeutic food products, as well as clothes, footwear And other basic necessities to institutions of social security, health, education, children's institutions, social protection agencies Tion; Objects of history, objects of science and works of art that are not of cultural value, museums; Objects of flora and fauna to zoological parks, reserves, museums; Religious objects to religious organizations.
2. Donations of goods confiscated in federal ownership, for commercial activity is not permitted.
3. Upon written appeal body, institution, organization referred to in Part 1 this article, the donation of the goods specified in Part 1 this article, with the obligation not to use these products to business customs authority after receipt of the document on the treatment of goods in federal property, considering their donation.
4. In order to decide on transfer of goods specified in Part 1 this Article, the customs authority shall send to the federal body of executive power authorized in the field of customs, the customs authority certified copy:
1) documents on the treatment of goods to the federal property;
2) appeals bodies, institutions and organizations mentioned in part 1 of this article, the free transfer of goods;
3) documents containing information on the cost of goods;
4) documents confirming the quality and safety of donated goods sent;
5) findings which indicate that the products planned to donate, are not cultural values ​​(in relation to the goods showing signs of cultural property);
6) other documents relating to the goods available to the customs authorities.
5. At the same time information on the direction of documents to the federal body of executive power authorized in the field of customs, to make a decision on transfer of goods specified in Part 1 this article is directed to the body authorized by the Government of the Russian Federation for the disposal of goods confiscated in federal ownership.
6. The federal body of executive power authorized in the field of customs, on the basis of documents submitted to the customs authority, not later 30 days from the date you receive them decide to publish instructions for the free transfer of goods confiscated in federal ownership, or a reasoned refusal to customs authorities in its implementation .
7. By order of the federal executive body authorized in the field of customs, the customs authority shall organize the transfer of goods by the act of transfer to the representative body, institution, organization, referred to in this section of the 1 whose authority to act for the estate confirmed receiving the appropriate document and the power of attorney executed in accordance with the legislation of the Russian Federation.
Article 189. Detention of goods are not subject to administrative offenses or crimes, and documents on these products
Attention! Article 189 effective from January 1 2013 year, see Art. 325 this Act
1. Customs authorities detain goods that are not subject to administrative offenses or crimes, and documents on the goods on the grounds provided by paragraph 1 145 articles of the Customs Code of the Customs Union.
2. During the detention of goods are not subject to administrative offenses or crimes, and documents for the goods shall be recorded in the form determined by the Commission of the Customs Union, copies of which shall be subject to delivery to the carrier, the owner of a temporary storage warehouse or other person in possession of the detained goods, as well as recipient or sender of the goods, if such persons are set by the customs authorities.
3. Detained goods and the documents referred to in part 1 this article are taken by the customs authorities not later than the day following the date of the expiration of the temporary storage, or other terms specified by the Customs Code of the Customs Union for the export of goods from the customs territory of the Customs Union, the customs declaration or other actions under Articles 152, 170, 185, 192, 208, 231, 234, 305 354 and Customs Code of the Customs Union, the protocol of detention under part 2 this article.
4. The detained goods are placed in temporary storage warehouses in accordance with Article 202 of this Federal Law or are transferred to the storage of an organization that performs warehouse services in the region of activity of the customs body. Goods requiring special storage conditions are transferred to the relevant specialized organizations (institutions) or government agencies. When transferring these goods to storage, an act of transfer and acceptance is made, one copy of which remains with the customs authority, and the second - with the organization (institution) that holds the goods. A copy of such an act is sent to the rightful owner of the goods, if that person is established by the customs authority.
5. Delayed goods and documents for these goods are subject to return in cases specified in Article 147 of the Customs Code of the Customs Union. When returning these goods, an act is made in triplicate, which shall be signed by the officials of the customs body carrying out the return of these goods, by the person to whom such detained goods are returned, or by his representative, as well as by the person who filed them, or his representative. The first copy of this act remains with the customs authority, the second copy is given to the person to whom the detained goods were returned, or to his representative, the third copy to the person who stored the detained goods, or his representative. The costs for the storage of detained goods are reimbursed by the persons to whom the goods are returned.
6. Detainees documents are subject to return to the person who returned the detained goods or his representative. When returning detainees document is drawn up in two copies, signed by the officials of the customs authority conducting the return of documents, and the person to whom they are returned, or his representative. The second copy of the said Act is given to the person to whom the documents are returned, or his representative.
7. In accordance with Article 146 Customs Code of the Customs Union customs authorities carry out the storage of goods within one month from the date of their arrest, except for perishable products that are older is 24 hours after the arrest, and prohibited goods imported into the customs territory of the Customs Union or exported outside of the territory, the storage period which is three days after the arrest.
8. After the time limit specified in paragraph 7 this article unclaimed detained goods to be sold, destroyed or disposed of in accordance with Article 190 hereof.
Article 190. Disposal of goods not facing federal property
Attention! Article 190 effective from January 1 2013 year, see Art. 325 this Act
1. Order of the detained goods, goods seized by customs authorities in accordance with Article 168 this Federal Law shall be effected by their implementation, destruction or disposal of the federal executive body authorized by the Government of the Russian Federation to organize the implementation of, destruction or recycling (recycling) of the property turned over to the State (referred to in this article - the authorized body).
2. The customs authority that carried out the seizure or withdrawal of goods, in advance, but not later than 15 days before the expiry of the period of storage of detained goods established by part 7 of Article 189 of this Federal Law, or the period of storage of seized goods established by part 4 of Article 168 of this Federal Law, in In writing, notifies the declarant, and if the goods were not declared, the owner of the goods, and in cases where the owner is a foreign person or information about the owner of the goods There is no person at the customs office, the person in whose possession the goods were at the time of detention, or the person whose goods were seized, the date of the occurrence of the event that allows the detainees or seized goods to be disposed of in accordance with this chapter and the forthcoming transfer to the authorized body. Such a written notice may be delivered to the persons specified in this part personally against receipt or in any other way confirming the fact and date of receipt of this notification. In the event of the detention of perishable goods, notification is made on the day of detention of such goods by possible means of operational communication, including the transfer of information in electronic form.
3. The customs authority that the detention or seizure of goods, not later than the day following the day of expiry of goods seized under part 7 189 articles of the present Federal law, or retention of the seized goods, specified by Article 4 168 this Federal Law, is the act of expiration shelf in duplicate.
4. Copy of the statement of the customs authority under part 3 this section, no later than three working days after the day of its publication sent by registered mail with return receipt to the persons specified in Part 2 this article. The second copy of the report is the customs authority. Copy of the report, certified by the customs authority, is the owner of a temporary storage warehouse or bonded warehouse owner, or a person who has detained or seized goods are in storage.
5. The act of the customs authority, provided 3 part of this article, is the basis for a detainee or seizure of goods in accordance with this article.
6. The customs authority that the detention or seizure of goods, calculates the amount of customs duties and taxes:
1) in respect of goods seized on the basis of the amount of customs duties and taxes that would be payable by placing such goods under the customs procedure of release for domestic consumption, calculated on the day of their arrest;
2) in respect of the seized goods in accordance with Article 81 Customs Code of the Customs Union.
7. The customs body that carried out the detention or withdrawal of the goods shall notify the authorized body about the expiration of their storage, the location of the goods, their quantity and other characteristics required by the authorized body for the organization, within three working days from the expiration of the period of storage of detainees or seized goods. Acceptance and export of goods, with a copy of the record of detention, as well as the calculation of customs duties and taxes due according to part 6 of this article. In the event that detainees or seized goods are perishable, the notification is sent on the day of detention or seizure of goods, including possible means of prompt communication, including the transfer of information electronically, indicating that the goods are perishable. The customs authority shall also notify the declarant of the goods or their owner or other legal owner, if such persons are identified, or the person from whom the goods have been seized, as to the expiry of the terms of storage of detainees or seized goods.
8. The customs authority that the detention or seizure of goods, such goods passes by the act of transfer the authority.
9. The authorized body or its representative accepts from the customs authority and removes the detained or seized goods for accounting, evaluation and disposal not later than 10 working days after the day of receipt of the notification of the customs authority provided for in part 7 of this article. The customs authority that detained or seized goods has the right to extend the period for acceptance and export of goods on the basis of a reasoned request by the authorized body, but not more than for one month. Perishable goods must be accepted by the authorized body for disposal not later than three working days after the day of receipt of the notification of the customs authority provided for in part 7 of this article.
10. Implementing detained or seized goods by an authorized body on market prices.
11. In order to transfer to the federal budget is the total amount of customs duties and taxes payable and calculated by the customs authority in accordance with 6 part of this article, the disposal of such goods by the authorized body in the shortest possible time, but not later than three months from the date of the act of transfer .
12. If within the period specified in this section of the 11 detained or seized goods are not realized, the authority agrees with the customs authority extension implementation, but no more than another two months.
13. If the costs of storage and sale of seized or confiscated goods exceed their costs, such goods shall be destroyed or processing (recycling) of the authorized body.
14. Destruction or recycling (recycling) detained or seized goods, as well as reimbursement of costs associated with the storage and transportation of such goods shall be carried out by persons referred to in 2 part of this article, and in the absence of such persons at the expense of the federal budget, unless otherwise provided by the legislation of the Russian Federation in respect of certain categories of goods.
15. Since the actual reception by the act of transfer of detained or seized goods prior to their implementation, destruction or recycling (recycling) of the authorized body shall ensure their safety in case of their loss is responsible for:
1) to the customs authorities for reimbursement to the federal budget in the amount of money owed to the payment of customs duties and taxes for the loss of goods;
2) referred to it to the owners to dispose of goods to compensate for the cost of these individuals lost goods net of amounts to be withheld in accordance with Article 149 Customs Code of the Customs Union.
16. If a person specified in subsection 2 this article, will perform prior to the transfer of goods to the authorized body provided by the customs legislation of the Customs Union and the Russian Federation legislation on customs duties on export of goods from the customs territory of the Customs Union, customs declaration or other actions under Articles 152, 170 185, 192, 208, 231, 234, 305 354 and Customs Code of the Customs Union, customs authorities have no right to prevent the issuance of such persons detained or seized goods.
Article 191. Disposal of cash proceeds from the sale of goods
1. Cash proceeds from the sale of goods, addressed to the federal property transferred to the federal budget.
Attention! Part 2 - 10 191 article shall take effect from January 1 2013 year, see Art. 325 this Act
2. Cash proceeds from the sale of seized or confiscated goods, not later than three days from the date of receipt by the authorized body are transferred to them at the expense of the Federal Treasury for the disposal of such funds in accordance with Article 149 Customs Code of the Customs Union with the simultaneous submission to the customs authority that detention or seizure of goods, information on the costs associated with the implementation of such goods.
3. The customs authority that the detention or seizure of goods, no later than five working days following the day of receipt by the Federal Treasury of funds specified in subsection 2 this Article shall hold the amount of customs duties and taxes, calculated in accordance with Part 6 190 this article federal law, as well as the cost of transportation, storage of goods and other costs associated with their implementation.
4. Cash balance of the proceeds from the sale of seized goods, calculated taking into account deductions under Article 149 Customs Code of the Customs Union, the customs authority is returned to the declarant, and if the declaration of goods is not made, the owner or other legal owner of the goods in the presence of the customs body of information about them. Cash balance of the proceeds from the sale of the seized goods is returned to the person from whom the goods were seized.
5. The customs authority that carried out the detention or withdrawal of goods shall notify the persons indicated in part 3 of this article not later than five working days after the day of the withholding specified in part 4 of this article by registered mail with a notice of delivery of the possibility of receiving the balance of money, Obtained from the sale of detainees or seized goods. If the customs authority has the opportunity to notify these persons with more operative means of communication, including the transmission of information electronically, it notifies them in such ways at the same time as sending a registered letter.
6. Form of notification of the availability of funds to be returned, the proceeds from the sale of seized or confiscated goods, established by the federal executive body authorized in the field of customs.
Attention! Notification form available to be returned the cash balance of the proceeds from the sale of seized or confiscated goods, see Order of the FCS of Russia № 2710 30.12.2010 city
7. The return of the cash proceeds from the sale of seized or confiscated goods shall be at the written request of the declarant or a person specified in subsection 4 this article, submitted to the customs authority, detained or seizing goods not later than three months from the day following the date of receipt the proceeds from the sale of seized or confiscated goods at the expense of the Federal Treasury.
8. The total time for consideration by the customs body of the application for the return of the cash balance of the proceeds from the sale of seized or confiscated goods, can not exceed 10 working days of registration of the customs body of the application for the refund.
9. The return of the cash proceeds from the sale of seized or confiscated goods in the currency of the Russian Federation to the account specified in the application for the return of the cash balance.
10. Uncollected at the customs office which carried out the detention or seizure of goods, within the period provided 7 part of this article, the application for the return of the cash balance of the proceeds from the sale of seized or confiscated goods, the amount of unclaimed funds are recorded in other non-tax revenues of the federal budget and not be returned.
Article 192. Features disposal of certain types of goods
Disposal of precious metals, precious stones and articles thereof, cultural values, goods subject to marking, securities, foreign exchange assets, other goods withdrawn from circulation or turnover in Russia is limited, in accordance with Russian law.