Application
To the Contract about the Customs code
Customs union accepted
By the decision of Interstate Council
The Euroasian economic community
( Supreme body of customs union)
At a level of the chapters of the states
From November 27, 2009 N 17
(unofficial translation)
SECTION 6. CUSTOMS PROCEDURES Chapter 31. << >> Chapter 33. C H A P T E R 32. "The customs procedure of customs transit"
A r t i c l e 215.
General provisions of the Customs Transit
1. Customs transit - customs procedure whereby goods are transported under customs supervision within the customs territory of the Customs Union, including through the territory of a State not a member of the Customs Union, from the customs authority of departure to the customs office of destination without payment of customs duties and taxes with prohibitions and restrictions, except for non-tariff and technical regulation.
2. Customs transit is used for transportation:
1) Foreign goods from the customs authority in the place of arrival to the customs authority in the place of departure;
2) foreign goods from the customs authority in the place of arrival to the local customs authority;
3) foreign goods, and goods of the customs union in accordance with paragraph 5) of this paragraph from the local customs authority before the customs authority in the place of departure;
4) foreign goods from one inland customs office to another inland customs office;
5) goods from the customs union customs body of the place of departure to the customs authority point of arrival through the territory of a State not a member of the customs union.
3. Customs transit shall not apply in respect of goods transported by air, if the aircraft during the commission of an international flight arriving at the site makes an intermediate or an emergency (technical) landing without partial discharge (unloading) of goods.
Customs transit in respect of goods transported in international mail transported by pipelines and transmission lines, used with regard to the specifics of this Code.
Features of customs transit for goods transported by rail through the customs territory of the customs union, determined by international agreement states - members of the customs union.
4. Customs declaration of goods placed under customs procedure of customs transit, implement the persons referred to in paragraphs 1 and 3 of Article 186 of this Code.
5. Goods placed under the customs procedure for export are transported through the customs territory of the customs union without placing under the customs procedure of customs transit, unless otherwise provided by this Code and (or) the Commission's decision of the customs union.
6. For purposes of this chapter under the vehicle of international transport is understood as the vehicle on which goods are transported across the customs territory of the customs union, without leaving its borders.
A r t i c l e 216.
Terms of placing goods under the customs procedure of customs transit
Placement of goods under the customs procedure of customs transit is allowed under the following conditions:
1) goods are not prohibited from being imported into the customs territory of the customs union, or exportation from that territory;
2) in relation to the goods presented documents confirming compliance with the restrictions associated with the movement of goods across the customs border, if such movement is permitted in the presence of these documents;
3) in respect of imported goods carried out border control and other types of state control, if the goods are subject to such controls in the place of arrival;
4) represented the transit declaration;
5) in respect of goods taken steps to ensure compliance with the customs transit operation in accordance with Article 217 of this Code;
6) to ensure identification of goods in accordance with Article 109 of this Code;
7) international carriage of vehicles properly equipped in case the goods are transported under customs seals and stamps.
A r t i c l e 217.
The enforcement of customs transit
1. Measures to ensure compliance with the customs transit include:
1) ensuring payment of customs duties and taxes on foreign goods in accordance with Chapter 12 of this Code;
2) customs escorts;
3) a route of transportation of goods.
2. When the customs transit Customs authorities require the provision of security for the payment of customs duties and taxes provided for in subparagraph 1) of paragraph 1 of this section if:
1) to act as the declarant, the customs carrier, or an authorized economic operator;
2) the goods are moved by rail and pipeline or power transmission lines;
3) it is established by international treaties;
4) The goods are transported under customs escort;
5) in other cases stipulated by this Code and (or) international treaties of States - members of the customs union.
3. Measure of enforcement of customs transit, referred to in subparagraph 3) of paragraph 1 of this article can only be used in addition to other measures to ensure compliance with the customs transit in the cases determined on the basis of risk management systems.
Routes determined by the customs authority of departure on the basis of the information specified in vehicle (transport) documents.
Rerouting is permitted with the written permission of the customs office of departure or any customs authority who is en route.
A r t i c l e 218.
Customs escort
1. Customs escort - escort vehicles carrying goods under the customs procedure of customs transit, which is carried out by customs officials or other organizations in accordance with the laws of - members of a customs union in order to ensure compliance with customs transit.
2. The customs authority may decide to customs escort in the following cases:
1) determined on the basis of risk management;
2) failure or insufficiency of payment of import duties and taxes in accordance with Chapter 12 of this Code.
3) repeated failure by the carrier responsibilities for transport of goods under the customs procedure of customs transit, which was established by a valid regulations on administrative liability, if at least one of the resolutions are not enforced;
4) failure by the carrier obligation to pay customs duties and taxes in accordance with Article 227 of this Code.
A r t i c l e 219.
The term of customs transit
1. The term of customs transit from the customs authority of departure to destination customs authority is established by the customs authority of departure in accordance with the usual term of transportation of goods, based on type of transport and the possibilities of the vehicle, the established route, and other conditions of carriage, as well as the demands of work and rest in the driver's accordance with international treaties, but no more than a deadline of customs transit.
2. The deadline for the customs transit can not exceed the period determined by the rate of two thousand kilometers per 1 (one) month.
3. Established by the customs authority of the term of customs transit on a reasoned request of the declarant or the carrier if the carrier did not act declaring the customs procedure of customs transit, can be extended within the period specified in paragraph 2 of this article.
A r t i c l e 220.
Place of delivery of goods
1. Place of delivery of goods under customs transit is determined by the customs authority of departure on the basis of information about the destination specified in the transport (transport) documents.
In cases stipulated by the laws of the - members of the Customs Union, customs authorities administration the right to establish the place of delivery, regardless of the information specified in vehicle (transport) documents.
Place of delivery of goods is the customs control zone, located in the region of the customs office of destination. In this case, the goods transported from their place of arrival, are delivered to the location of the customs authority, unless otherwise prescribed by this Code.
Place of delivery of goods transported by rail, is the area of customs control at the destination station (sidings).
2. If during customs transit destination varies according to the laws of the - members of a customs union in the field of transport, the carrier may apply to the customs authority with a request to change the delivery location of goods. In this case, the carrier is in any customs office, who is en route, a request to change the destination made up in a form that documents certifying the change of destination, as well as the transit declaration and other documents for the goods.
Decision to change the delivery location of goods accepted by the customs authority not later than the day following the date of receipt of the application and the documents referred to in the first part of this paragraph. The said decision is made by completing the customs procedure of customs transit for goods, place of delivery had changed, and design a new transit declaration. Goods placed under customs procedure of customs transit on the day of the customs authority decision to change the delivery location of goods.
A r t i c l e 221.
Equipment for international carriage of vehicles for transport of goods under customs seals and stamps
1. For the carriage of goods under customs seals and stamps international carriage of vehicles must be designed and equipped to meet the following requirements:
1) Customs seals can be imposed by a simple and reliable way;
2) the goods can not be removed from the sealed part of the cargo compartments international carriage or invested in them without leaving visible traces of their opening or no damage to the customs seals and stamps;
3) there are no hiding places in which goods may be hidden;
4) seats, which can be commodities, easily accessible for customs inspection of goods.
2. Requirements for international carriage established by paragraph 1 of this Article shall be deemed satisfied if such vehicle meets the requirements for construction and equipment, established by international treaties.
3. Compliance with international carriage requirements specified in paragraphs 1 and 2 of this article can be confirmed in advance by obtaining a certificate of approval for international carriage for the carriage of goods under customs seals and stamps.
Certificate of Approval international carriage for the carriage of goods under customs seals and stamps may be issued:
individually;
by design type (series) vehicles.
Certificate of Approval international carriage for the carriage of goods under customs seals and stamps issued by the customs authority at the request of the person concerned within three working days from receipt of the declaration. Said certificate remains valid as long as there were changes of the vehicle of international transport, but no more than two years.
Certificate of Approval international carriage for the carriage of goods under customs seals and stamps on the transition to another person the ownership of the vehicle is still valid.
Form of certificate of approval for international carriage for the carriage of goods under customs seals and stamps and the procedure for issuing and using the Commission's decision to establish a customs union.
4. Customs authorities do not require advance approval of international carriage for the carriage of goods under customs seals and stamps, except if:
carriage of goods by a customs carrier;
Early admission stipulated by international treaties.
A r t i c l e 222.
Unloading and reloading (transshipment) and other cargo operations with goods, as well as replacement vehicles for international transport customs transit
1. Unloading and reloading (transshipment) and other cargo operations with goods to be transported in accordance with the customs procedure of customs transit, as well as the replacement of international carriage of vehicles carrying such goods shall be allowed with the permission of the customs body of departure or the customs authority in the region of which the corresponding cargo operations, except as specified in the second paragraph of this paragraph.
If the operations specified in the first paragraph of this Article in relation to goods and vehicles of international transport could be implemented without damaging the customs seals and stamps, or if the goods customs seals and stamps are not imposed, such operations shall be allowed after notification of the customs authority in writing and (or) electronic form.
2. The customs authority may refuse to issue a permit for cargo operations with goods, if their exercise could result in a loss of goods or change their properties, or if there is a ban on such operations in the transportation (transport) documents, documents certifying compliance with the restrictions or other documents issued by the controlling state bodies.
3. According to the customs official permit the cargo operations with goods under customs control outside the hours of the customs authority.
A r t i c l e 223.
Duties of the carrier at the customs procedure of customs transit
In the carriage of goods under the customs procedure of customs transit, the carrier, irrespective of whether he is declaring that the customs procedure, shall:
1) deliver the goods and documents on them within the customs authority of departure dates in the place of delivery of goods, following a certain route, if it is installed;
2) to ensure the safety of goods, customs seals and stamps, or other means of identification if they were applied;
3) does not allow unloading, reloading (transshipment) and other cargo operations with goods to be transported in accordance with the customs procedure of customs transit, as well as the replacement of international carriage of vehicles carrying such goods without the permission of customs authorities, except as provided by paragraph 1 Article 222 of this Code.
A r t i c l e 224.
The carrier's liability
1. If undelivered goods and documents to the customs office of destination the carrier is liable in accordance with the laws of the State - a member of the Customs Union, customs authorities which goods are placed under the customs procedure of customs transit.
2. For failure to perform their duties in the carriage of goods under the customs procedure of customs transit, except as specified in paragraph 1 of this Article, the carrier is liable in accordance with the laws of the State - a member of the Customs Union, on whose territory the infringement.
A r t i c l e 225.
Completion of the customs procedure of customs transit
1. The customs procedure of customs transit is completed after delivery of goods to the place of delivery established by the customs authority of departure.
2. In place of delivery of goods to the completion of the customs procedure of customs transit of goods to be placed in the customs control zone.
Product placement in the customs control zone is permitted at any time of day.
3. To complete the customs procedure of customs transit, the carrier is obliged to submit to the customs authority of destination the transit declaration, as well as available to him to other documents:
in respect of goods transported by road - within one (1) hour after their arrival at the place of delivery of goods, and in case of arrival of goods beyond the established hours of the customs authority - within 2 (two) hours after the onset of the inception of the the customs authority;
in respect of goods transported by water use, aircraft and rail - within the time prescribed process port, airport or train station in the implementation of international transportation, unless otherwise established by the legislation of the States - Members of the customs union.
At the request of the customs body of the carrier must present the goods.
4. The customs authority of destination within one (1) hour after the submission of the carrier of the documents mentioned in paragraph 3 of this article, register their submission in accordance with the legislation of States - members of the customs union.
5. The customs authority of destination completes the customs procedure of customs transit as soon as possible but no later than twenty-four hours after the filing by affixing a mark on the transit declaration or other document recognized as a transit declaration, the completion of the customs procedure of customs transit.
Procedure for clearance by customs authorities of the completion of the customs procedure of customs transit is determined by the Commission of the customs union.
6. Within three (3) hours after the completion of the customs procedure of customs transit, the carrier or other interested person must make a customs operations involving the placement of goods in temporary storage or customs declaration in accordance with the customs procedure, unless another date is specified by the customs legislation of the customs union or the laws of the - members of a customs union in respect of goods transported by rail or water transport.
The provisions of this paragraph shall not apply to the completion of customs procedures in the place of departure in respect of goods exported from the customs territory of the customs union.
A r t i c l e 226.
Measures taken in the accident, force majeure or other circumstances at the customs procedure of customs transit
1. In case of accident, force majeure or other circumstances that prevent the carriage of goods under the customs procedure of customs transit, the carrier must take all measures to ensure the safety of goods and means of transport, immediately inform the nearest customs authority about the circumstances and location of the goods, as well as transport goods or provide them with transportation (if vehicle is damaged) to the nearest customs office or other place specified by customs authorities. Customs authority which receives a message about these circumstances, is obliged to notify the customs office of departure and the customs authority of destination experience any circumstances preventing carriage of goods under the customs procedure of customs transit.
2. Expenses incurred by the carrier to comply with the requirements of paragraph 1 of this Article, the customs authorities are not reimbursed.
A r t i c l e 227.
Origin and termination of the obligation to pay import duties and taxes, and their term of payment for foreign goods placed (placed) under the customs procedure of customs transit
1. The obligation to pay import duties and taxes on foreign goods placed under customs procedure of customs transit, there is a declarant with the registration of the customs authorities of the transit declaration.
2. The obligation to pay import duties and taxes on foreign goods placed (placed) under the customs procedure of customs transit, stop by the declarant:
1) at the conclusion of the customs procedure of customs transit in accordance with paragraph 6 of Article 225 of this Code, unless at the time of the procedure due for payment of import customs duties and taxes;
2) in cases specified by paragraph 2 of Article 80 of this Code.
3. When delivery of foreign goods by customs authorities at the scheduled place of delivery period of payment of import duties and taxes shall be considered:
1) if the delivery of foreign goods occurred due to transfer of the goods to the recipient or other person without the permission of customs authorities - the day of such transmission, and if that date is not set - the day of registration by the customs authorities of the transit declaration;
2) if the delivery of foreign goods occurred due to loss of goods, except for destruction (irretrievable loss) due to accident or force majeure or natural loss under normal conditions of haulage (transportation) and storage - the day of such loss, and if that date is not set - day of registration by the customs authorities of the transit declaration;
3) if the delivery of foreign goods has occurred for other reasons - the day of registration by the customs authorities of the transit declaration.
4. Import duties and taxes payable in the amount corresponding to the amount of import duties and taxes that would be payable when the goods are placed under the customs procedure of release for domestic consumption, calculated on the date of registration by the customs authorities of the transit declaration.
5. In case of termination under subparagraph 1) of paragraph 2 of this article, the obligation to pay import duties and taxes paid or recovered in accordance with paragraphs 3 and 4 of this import duties and taxes are subject to return (offset) in the manner prescribed in accordance with this Code.
6. In the case of customs duties and taxes in accordance with paragraph 3 of Article 85 of this Code provided by a person other than the declarant of the customs procedure of customs transit, in the cases provided for in paragraph 3 of this Article, the obligation to pay import duties and taxes arises from such a person jointly with the declarant.
A r t i c l e 228.
Origin and termination of the obligation to pay export duties and their term of payment for the goods of the customs union to be placed (placed) under the customs procedure of customs transit
1. The obligation to pay for export customs duties on goods of the customs union, placed under the customs procedure of customs transit, in accordance with paragraph 5) of paragraph 2 of Article 215 of this Code, there is a declarant with the registration of the customs authorities of the transit declaration.
2. The obligation to pay for export customs duties on goods of the customs union to be placed (placed) under the customs procedure of customs transit, stop by the declarant:
1) at the conclusion of the customs procedure of customs transit in accordance with paragraph 6 of Article 225 of this Code, unless at the time of the procedure due for payment of import customs duties and taxes;
2) in cases specified by paragraph 2 of Article 80 of this Code.
3. In the case of non-delivery of goods by customs authorities at the scheduled place of delivery period of payment of export customs duties shall be the date of registration by the customs authorities of the transit declaration.
4. Export customs duties payable in the amount corresponding to the amounts of export duties, which would be payable if the goods are placed under the customs procedure for exports, calculated on the date of registration by the customs authorities of the transit declaration.
5. In case of termination under subparagraph 1) of paragraph 2 of this article, the obligation to pay export duties paid or recovered in accordance with paragraphs 3 and 4 of this export duties shall be returned (offset) in the manner prescribed in accordance with this Code.