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Federal law number 162-FZ 27 2011 year in June

On Amendments to Certain Legislative Acts of the Russian Federation in connection with adoption of the Federal Law "On the National Payment System"

(Adopted by the State Duma, the 14.06.2011 22.06.2011 approved by the Federation Council of)
(Published in "Rossiyskaya Gazeta" number 139 (5515) from 30.06.2011, and in the Russian legislation the Assembly of the number 27 04.07.2011, Art. 3873. On entry into force, see. Article 23 of this Act)
Attention! The text is as amended by Federal Law number 401-FZ 06.12.2011 of

Article 1
The Federal Law "On Banks and Banking Activity" (as amended by Federal Law of 3 February 1996, the number 17-FZ) (Gazette of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1990, № 27, Article 357;. Assembly of the Russian Federation , 1996, № 6, Article 492;. 1998, № 31, Article 3829;. 1999, № 28, Article 3459, 3469;. 2001, № 26, Article 2586;. № 33, Article 3424;. 2002, № 12 , Article 1093;. 2003, № 27, Article 2700;. № 52, Article 5033, 5037;. 2004, № 27, Article 2711;. 2005, № 1, Article 45;. 2006, № 19, Article 2061.; № 31, Article 3439;. 2007, № 1, Article 9;. № 22, Article 2563;. № 31, Article 4011;. № 41, Article 4845;. № 45, Article 5425;. 2009, № 9, Art . 1043; № 23, Article 2776;. № 30, Article 3739;. № 48, Article 5731;. № 52, Article 6428;. 2010, № 8, Article 775;. № 19, Article 2291;. № 27, ..... Article 3432; № 30, Article 4012; № 31, Article 4193; № 47, Article 6028; 2011, № 7, 905 v) the following changes:
1) article 1 third part shall read as follows:
"Non-bank credit organization:
1) a credit institution authorized to conduct only banking operations specified in paragraphs 3 and 4 (only with respect to bank accounts of legal entities in connection with the transfer of funds without opening bank accounts), and in paragraph 5 (only in connection with the implementation Transfers of funds without opening bank accounts) and paragraph 9 of part one of Article 5 of this Federal Law (hereinafter - a non-bank credit organization that has the right to make money transfers without Covering bank accounts and related other banking transactions);
2) credit institution that has the right to perform certain banking transactions contemplated hereby. Permissible combinations of banking operations for a non-bank credit organizations established by the Bank of Russia. ";
2) article 5:
a) In the first part:
4 paragraph the word "settlement" with the words "transfer of funds";
9 item read as follows:
"9) money transfers without opening bank accounts, including electronic money (except for mail orders).";
b) Add the seventh part as follows:
"Money transfers without opening bank accounts, except for the electronic transfer of funds made on behalf of individuals.";
3) in the second part of Article 11, the third sentence shall be stated as follows: "The minimum amount of the authorized capital of a newly registered non-bank credit organization applying for a license for non-bank credit institutions that have the right to make money transfers without opening bank accounts and other related accounts Banking operations, on the day of filing an application for state registration and issuing a license to conduct banking operations is set in the amount of 18 million ", The following sentence should be added to the sentence:" The minimum amount of the authorized capital of a newly registered non-bank credit organization that does not apply for these licenses shall be set at the amount of 18 million rubles as of the date of filing the application for state registration and issuance of a license for banking operations. ";
4) in Section 13 words "Article 13.1 this Federal Law" by "in the federal law" On the National Payment System ";
5) article 13.1 deemed null and void;
6) article 14:
a) complete sub 9 follows:
"9) profiles of candidates for the sole executive body and chief accountant of non-bank credit organizations entitled to money transfers without opening bank accounts and other related banking transactions. These profiles are filled with the candidates personally and must contain information required by regulations Bank of Russia, as well as information:
the presence of these persons of higher education (with submission of a copy of a diploma or equivalent document);
presence (absence) conviction. ";
b) to add the second part as follows:
"The provisions of subparagraph 8 of this Article shall not apply in case of submission of documents for the state registration of non-bank credit organizations entitled to money transfers without opening bank accounts and other related banking transactions, and its receipt of a license to conduct banking operations." ;
7) second part of Article 15 read as follows:
"The decision on the state registration of the credit organization and issue a license to conduct banking operations, or to refuse to made within a period not exceeding six months from the date of submission of the present Federal Law documents, such decision in respect of non-bank credit organizations entitled on money transfers without opening bank accounts and related other banking operations - in a period not exceeding three months. ";
8) second sub-paragraph of Section 1 16 words "(for candidates for the position of the sole executive body and the chief accountant of the non-bank credit organizations entitled to money transfers without opening bank accounts and other related banking transactions, - the lack of their higher education) ";
9) article 26:
a) part of the thirteenth to read as follows:
"The operators of payment systems may not disclose to third parties information about the transactions and accounts of participants of payment systems and their customers, other than as required by federal law.";
b) Add the eighteenth part as follows:
"Operating centers, payment clearing houses may not disclose to third parties information about the transactions and accounts of participants of payment systems and their customers obtained in the delivery of operational services, clearing services to participants in the payment system, except for the transfer of information within the payment system, and cases the federal law. ";
c) adding part nineteenth follows:
"The provisions of this Article shall apply to information about the operations of clients of credit institutions engaged in banking payment agents (subagents).";
d) by adding part twentieth follows:
"The provisions of this Article shall also apply to information about the balance of electronic money customers of credit institutions and information on electronic transfers of money lending institutions on the instructions of their clients.";
10) article 27:
a) The first part of the words "stored in the credit institution," the words "as well as on the balance of electronic money";
b) the second part shall have the following wording:
"With the arrest of the funds held in accounts and deposits, or for the balance of electronic money lending institutions immediately upon receipt of the decision on the seizure terminates operations on this account (deposit), and the electronic transfer of funds within of balance Electronic funds are seized. ";
c) The third part of the words "stored in the credit institution," the words "as well as on the balance of electronic money";
11) article 28:
a) In the first part of the word "created in the established order processing centers and" shall be deleted;
b) Add the seventh part as follows:
"Credit institutions shall be entitled to transfer funds in the payment systems that meet the requirements of the Federal Law" On the National Payment System. "";
12) fifth part of Article 29 after "the holder of this card," the words "or the absence of such compensation," the words "or the absence of such compensation."
Article 2
Item 1 article 7 Law of the Russian Federation on March 21 1991 year № 943-1 "On tax authorities of the Russian Federation" (Gazette of the Congress of People's Deputies and the Supreme Soviet of the RSFSR, 1991, № 15, Art. 492; Gazette of the Congress of People's Deputies of the Russian Federation and Supreme Soviet of the Russian Federation, 1992, № 34, Art. 1966; № 33, Art. 1912; 1993, № 12, Art. 429; Laws of the Russian Federation, 1999, № 28, Art. 3484; 2002, № 1, Art . 2; 2003, № 21, Art. 1957; 2004, № 27, Art. 2711; 2005, № 30, Art. 3101; 2006, № 31, Art. 3436; 2009, № 29, Art. 3599) add the following paragraph as follows:
"To monitor compliance with payment agents operating in accordance with the Federal Law from 3 June 2009 year number 103-FZ" On the activities to receive payments by individuals carried out by payment agents, "bank payment agents and bank payment subagents operating in accordance With the Federal Law "On the National Payment System", the obligations to hand over to the credit organization the money received from the payers when accepting payments of cash for achisleniya in full on your special bank account (s), the use of paying agents, suppliers, bank payment agents and bank payment subagents special bank account for payments, as well as impose fines on organizations and individual employers for violation of these requirements. ".
Article 3
Part IV Article 37 RF Law on February 7 1992 year № 2300-1 "On Protection of Consumer Rights" (as amended by Federal Law of January 9 1996 year № 2-FZ) (Bulletin of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, № 15, Art. 766; Laws of the Russian Federation, 1996, № 3, Art. 140; 1999, № 51, Art. 6287; 2004, № 52, Art. 5275; 2006, № 31, Art. 3439; 2009, № 23, Art. 2776) after the words "bank paying agent", the words "(subagent)."
Article 4
Article 42 Federal Law of April 22 1996 year № 39-FZ "On the Securities Market" (Collected Legislation of the Russian Federation, 1996, № 17, Art. 1918; 2001, № 33, Art. 3424; 2002, № 52, Art. 5141; 2006, № 1, Art. 5; № 17, Art. 1780; № 31, Art. 3437) 24 add paragraph to read:
"24) interacts with the Bank of Russia in the implementation of the Bank of Russia for oversight and supervision of payment systems, which transfer money to settlement of securities transactions, and (or) the transactions made on organized trading in the cases stipulated by the Federal Law" On the national payment system. "".
Article 5
Mark as part of the Tax Code of the Russian Federation (Collection of Laws of the Russian Federation, 1998, № 31, Art. 3824; 1999, № 28, Art. 3487; 2000, № 2, Art. 134; 2003, № 27, Art. 2700; № 52, Art. 5037; 2004, № 27, Art. 2711; № 31, Art. 3231; 2005, № 45, Art. 4585; 2006, № 31, Art. 3436; 2007, № 1, Art. 28, 31; № 18, Art. 2118; 2008, № 26, Art. 3022; № 48, Art. 5500, 5519; 2009, № 52, Art. 6450; 2010, № 31, Art. 4198; № 45, Art. 5752; № 48, Art. 6247; № 49, Art. 6420; 2011, № 1, Art. 16) as follows:
1) point 2 article 23 supplement 1.1 subparagraph to read:
"1.1) the occurrence or termination of the right to use corporate electronic means of payment for the electronic transfer of funds - within seven days from the event (termination) of such a right;";
2) point 3 article 45 supplement 1.1 subparagraph to read:
"1.1) from the transfer of an individual in order for the bank transfer to the budget of the Russian Federation to the account of the Federal Treasury, without opening a bank account money to banks by an individual, if they are sufficient for the transfer,";
3) article 46:
a) Name of the words ", as well as through its electronic cash";
b) Paragraph 1 the words "and its electronic cash";
c) The second paragraph of paragraph 2 after "private entrepreneur", the words "as well as the tax authority to order transfer of electronic money to the taxpayer (tax agent) - an organization or individual entrepreneur";
d) by adding paragraph 6.1 follows:
"6.1. If insufficient or no funds in the accounts of the taxpayer (tax agent) - an organization or individual entrepreneur tax authority to collect taxes through electronic funds.
Tax exemption by the electronic money of the taxpayer (tax agent) - an organization or individual entrepreneur shall be by way of a bank, which are electronic money order tax authorities for transfer of electronic money to the taxpayer (tax agent) - an organization or individual entrepreneur in the bank.
Tax authority to order transfer of electronic money shall specify details of corporate electronic payment the taxpayer (tax agent) - an organization or individual entrepreneur, with whom to be made of electronic transfer of funds, an indication of the amount to be transferred, as well as details of accounts of the taxpayer (tax agent) - an organization or individual entrepreneur.
Collection of a tax may be due to the remnants of electronic cash in rubles, and in their failure as balance of electronic money in foreign currency. In collecting tax from the remnants of electronic money in foreign currency and in the order you specify the tax authority to transfer electronic cash foreign currency account of the taxpayer (tax agent) - an organization or individual entrepreneur electronic bank transfers the funds to this account.
If the tax is collected from the remnants of electronic funds in foreign currency and the instruction is indicated in the instruction of the tax authority for the transfer of electronic funds to the ruble account of the taxpayer (tax agent) -organization or individual entrepreneur, the head (deputy head) of the tax authority simultaneously with the instruction of the tax authority to translate electronic Of funds sends an order to the bank for sale no later than the next day of the taxpayer's foreign currency (tax agent ) - an organization or an individual entrepreneur. Expenses related to the sale of foreign currency are carried out at the expense of the taxpayer (tax agent). The Bank transfers electronic funds to the ruble account of a taxpayer (tax agent) - an organization or an individual entrepreneur in an amount equivalent to the amount of payment in rubles at the exchange rate of the Central Bank of the Russian Federation as of the date of transfer of electronic funds.
In case of insufficiency or absence of electronic money to the taxpayer (tax agent) - an organization or individual entrepreneur in the day the bank received the order of the tax authority for electronic funds transfer instruction is executed upon receipt of electronic cash.
Tax authority to order transfer of electronic funds executed by the bank not later than one business day following the date of receipt of such order, if recovery of tax is due to the remnants of electronic money in rubles, and no later than two business days, if the penalty tax is due Electronic cash balances in foreign currencies. ";
d) paragraph 7 should read:
"7: In case of insufficiency or lack of funds in the accounts of a taxpayer (tax agent) - an organization or an individual entrepreneur or his electronic funds or in the absence of information on the accounts of a taxpayer (tax agent) - an organization or an individual entrepreneur or information about the details of his corporate electronic means Payment used for the transfer of electronic funds, the tax authority has the right to collect tax at the expense of other property taxpayers and (tax agent) - the organization or individual entrepreneur in accordance with article 47 of the Code. ";
e) Item 8 the words "or the suspension of electronic transfers of funds";
4) article 48:
a) The first paragraph of paragraph 1 after "cash in bank", the words "electronic funds transfers are made using personalized electronic means of payment,";
b) Sub-paragraph 1 5 words "and electronic funds transfers are made using personalized electronic means of payment";
5) point 3 article 60 after "in the account of the taxpayer", the words "or the remainder of its electronic cash";
6) article 76:
a) the name after "banks", the words "as well as the electronic transfer of funds";
b) in paragraph 1:
the first paragraph after the words "bank", the words "and the electronic transfer of funds";
add the following paragraph:
"Suspension of electronic transfer of funds means the cessation of all bank transactions that entail reducing the balance of electronic cash, unless otherwise required by paragraph 2 this Article.";
c) in paragraph 2:
the first paragraph after the words "bank", the words "and its electronic transfer of funds";
In the second paragraph the words "bank", the words "and its electronic transfer of funds";
Add a new fourth paragraph to read:
"Suspension of electronic transfer of funds taxpaying organization in the case provided for in this paragraph, means the termination of the bank transactions that entail reducing the balance of electronic money up to the amount specified in the decision of the tax authority.";
Paragraph four considered the fifth paragraph;
add the following paragraph:
"Suspension of electronic transfer of funds in foreign currency taxpayer organization in the case provided for in this paragraph, means the termination of the bank transactions that entail reducing the balance of electronic money up to the amount in foreign currency, the equivalent specified in the decision of the tax authority the amount in rubles at the exchange rate of the Bank of the Russian Federation, on the date of the commencement of the suspension of the electronic transfer of funds in foreign currency prices of the taxpayer. ";
g) In paragraph 3:
the first paragraph after the words "bank", the words "and its electronic transfer of funds";
In the second paragraph, after the words "account" the words "and the electronic transfer of funds";
e) in paragraph 4:
the first paragraph after the words "bank", the words "and its electronic transfer of funds";
In the second paragraph, after "taxpayer-organization", the words "and its electronic transfer of funds";
The third paragraph should read:
"The procedure for sending to the bank electronically tax authorities' decision to suspend operations on account of the taxpayer organization in the bank and transfer its electronic money or the decision to cancel the suspension of transactions on the accounts of the taxpayer organization in the bank and transfer its electronic funds established by the Central Bank of the Russian Federation in coordination with the federal executive body in charge of control and supervision in the area of ​​taxes and fees. ";
fourth paragraph after the word "bank", the words "and its electronic transfers of funds";
fifth paragraph after the word "bank", the words "and the transfer of its electronic cash";
e) Item 5 after "operations have been suspended," the words "and the remainder of electronic funds transfer has been suspended," the words "and the transfer of its electronic cash";
g) of 6 after "bank", the words "transfer its electronic cash";
h) in paragraph 7:
the first paragraph after the words "bank", the words "and its electronic transfer of funds" after "such operations", the words "such transfer", the words ", the tax authority decision to revoke suspension of its electronic transfer of funds";
In the second paragraph the words "bank", the words "and its electronic transfer of funds";
add the following paragraph:
"In the event that after making a decision to suspend transfers of electronic funds of the taxpayer organization, the name of the taxpayer-organization and (or) the details of the corporate electronic means of payment of the taxpayer-organization, electronic money transfers using which are suspended by this decision of the tax authority , The specified decision is subject to execution by the bank also in relation to the taxpayer-organization that changed its name and transfers Electronic funds using a corporate electronic means of payment, which has changed details. ";
i) point 8 after "bank", the words "and its electronic transfers of funds";
k) by adding paragraph 9.3 follows:
"9.3. Paragraphs 9, 9.1 9.2 and shall also apply in the case of suspension of the electronic transfer of funds of the taxpayer organization.";
l) point 10 after "bank", the words "and its electronic transfer of funds";
m) in paragraph 11 words "and" exclude the words ", and with respect to the suspension of electronic transfers of funds of persons";
n) point 12 after "the accounts of the taxpayer-organization", the words "and its electronic transfer of funds," the words "and to provide the organization's right to use the new corporate electronic means of payment for the electronic transfer of funds";
7) article 86:
a) In paragraph 1:
the first paragraph after the words "private entrepreneurs", the words "and give them the right to use corporate electronic means of payment for the electronic transfer of funds";
In the second paragraph, after "(individual entrepreneur)" the words ", to grant rights or termination of the right to organize (individual entrepreneur) use corporate electronic means of payment for the electronic transfer of money to change the details of corporate electronic means of payment," the words "opening, closing or change the details of such an account "with the word" event ";
The third paragraph, after "account information", the words ", to grant rights or termination of the right organization (individual entrepreneur) use corporate electronic means of payment for electronic funds transfers, change of details of corporate electronic payment";
fourth paragraph, after "account information", the words ", to grant rights or termination of the right to organize (individual entrepreneur) use corporate electronic means of payment for the electronic transfer of money to change the details of corporate electronic payment";
b) in paragraph 2:
the first paragraph after the words "(self-employed)", the words "as well as help on the balance of electronic cash and electronic transfers of funds";
in the second paragraph, the words "and" exclude the words "bank", the words "as well as information about the balance of electronic cash and electronic transfers of funds";
The third paragraph should read:
"Referred to in this paragraph, information may be sought by the tax authority after the decision to collect taxes, and in the case of the decision to suspend operations on the accounts of the organization (individual entrepreneur), suspension of electronic transfers of funds or revoke suspension of operations on the accounts of (individual entrepreneur) and the suspension of electronic transfers of funds. ";
a) paragraph 4 the words ", as well as for corporate electronic payment of such persons, used for electronic transfer of funds";
8) point 1 article 102 supplement 6 subparagraph to read:
"6) presented to the public information system on the state and municipal payments provided by the Federal Law of July 27 2010 year № 210-FZ" On the organization of state and municipal services. "";
9) add Article 135.2 follows:
"Article 135.2. Violation bank obligations related to electronic money
1. Giving the right organization, sole proprietor, a notary in private practice, or a lawyer, a lawyer to establish an office, corporate use electronic means of payment for the electronic transfer of funds without presenting evidence of the person (notice) for registration with the tax authorities, as well as the provision of this right when the Bank tax authorities' decision to suspend the transfer of electronic money this person
involve collecting fine 20 thousand.
2. Failure to communicate in a timely bank tax authorities about the provision (termination) rights organization, sole proprietor, a notary in private practice, or a lawyer, a lawyer to establish an office, use corporate electronic means of payment for the electronic transfer of funds, changing details corporate electronic payment
shall levy a fine 40 thousand.
3. Execution by the bank if it has tax authorities' decision to suspend the transfer of electronic money to the taxpayer, paying duty or tax agent to order the transfer of electronic funds, the non-fulfillment of obligations to pay tax (advance payment), collection, penalties, fines,
shall levy a fine 20 percent of the amount listed in the response to the request of the taxpayer, fee payer or tax agent, but not more than the debt, and in the absence of debt - in the amount 20 thousand.
4. Wrongful failure by the bank in accordance with this Code, the term of the tax authority to order transfer of electronic funds
involves fine in the amount of one stopyatidesyatoy rate of the Central Bank of the Russian Federation, but not more 0,2 percent for each calendar day of delay.
5. Commit bank action to create a situation of lack of electronic cash balance of the taxpayer or the tax payer's collection agent in respect of which the bank is instructed tax authority
shall levy a fine of not 30 interest received as a result of such actions amount.
6. Failure to bank certificates of balances of cash and electronic transfers of electronic cash to the tax authorities in accordance with Article 2 86 this Code and (or) non-disclosure on the balance of electronic money transfers have been suspended in accordance with Article 5 76 this Code and the presentation of certificates out of time or certificates containing false information,
involve collecting fine 10 thousand. ";
10) article 136 shall read as follows:
"Article 136. Procedure on banks with fines and penalties
Penalties specified in articles 132 - 135.2, collected in the same order as provided for by this Code enforcement penalties for tax offenses. ".
Article 6
Make the Budget Code of the Russian Federation (Collection of Laws of the Russian Federation, 1998, № 31, Art. 3823; 2005, № 1, Art. 8; 2007, № 18, Art. 2117; 2010, № 19, Art. 2291) the following changes :
1) in paragraph 2 article 160.1:
a) Add a new paragraph seven as follows:
"Provides the information necessary for the payment of money by individuals and legal entities for state and local government services, and other fees that generate revenue generation budgets of the budget system of the Russian Federation, the State Information System on state and municipal payments in accordance with the procedure established by the Federal Act of July 27 2010 year № 210-FZ "On the organization of state and municipal services," ";
b) The seventh paragraph of paragraph eight count;
2) in paragraph 1 article 166.1:
a) the new paragraph twenty second reading:
"Performs the creation, maintenance, development and maintenance of the State Information System on state and municipal payments;";
b) Add the twenty-third paragraph to read:
"In coordination with the Central Bank of the Russian Federation in accordance with the Federal Law of July 27 2010 year № 210-FZ" On the organization of state and municipal services, "the conduct of the State information system of state and local government payments;";
a) in paragraph twenty-second paragraph of the twenty-fourth count.
Article 7
Article 28 Federal Law of February 25 1999 year № 40-FZ "On Insolvency (Bankruptcy)" (Collected Legislation of the Russian Federation, 1999, № 9, Art. 1097; 2001, № 26, Art. 2590; 2004, № 34 , Art. 3536; 2009, № 18, Art. 2153) 3 add paragraph to read:
"3. Transaction made by credit organizations - participants of the payment system, the central payment clearing counterparty clearinghouse payment system, according to which the credit institution has an obligation as a result of the definition of payment clearing positions on a net basis in the payment system, provided it meets the requirements of the transaction Federal Law "On the national payment system" can not be invalidated on the grounds specified in this Article. ".
Article 8
Item 3 333.18 articles of the Tax Code of the Russian Federation (Collection of Laws of the Russian Federation, 2000, № 32, Art. 3340; 2004, № 45, Art. 4377; 2005, № 52, Art. 5581; 2006, № 1, Art. 12; 2007, № 31, Art. 4013; 2009, № 52, Art. 6450) add the following paragraph:
"In the presence of authorities and officials mentioned in paragraph 1 333.16 articles of this Code, except consular information about the payment of the fee provided in the State information system of state and local government payments provided by the Federal Law of July 27 2010 year № 210 -FZ "On the organization of state and municipal services," the confirmation of the payment of the state fee payer is not required. ".
Article 9
The Federal Law of August 7 2001 year № 115-FZ "On Combating Legalization (Laundering) of the Proceeds from Crime and Financing of Terrorism" (Collected Legislation of the Russian Federation, 2001, № 33, Art. 3418; 2002, № 44, Art. 4296; 2004, № 31, Art. 3224; 2006, № 31, Art. 3446; 2007, № 16, Art. 1831; № 49, Art. 6036; 2009, № 23, Art. 2776; 2010, № 30, Art. 4007) as follows:
1) article 7:
a) in paragraph 1.1 word "establishment and identification of beneficiaries" with "the client's representative, and (or) the beneficiary";
b) in paragraph 1.2 word "establishment and identification of beneficiaries" with "the client's representative, and (or) the beneficiary";
c) add paragraph 1.4 follows:
"1.4." The identification of a client - an individual, a representative of a client and (or) a beneficiary is not carried out when credit institutions, including with the involvement of bank payment agents, transfer funds without opening a bank account, including electronic funds, if the transfer amount Does not exceed 15 000 rubles or the amount in foreign currency equivalent to 15 000 rubles, unless the employees of the credit institution, bank paying agents are suspected that azannaya operation is performed in order legalizing (laundering) laundering or terrorist financing. ";
d) by adding paragraph 1.5 follows:
"1.5. A credit institution shall have the right to charge based on the contract by the other credit organizations, the federal postal service, bank payment agent conducting customer identification - an individual, a representative of the client, and (or) the beneficiary in order to make a transfer of funds without a bank account, including electronic cash. ";
e) add paragraph 1.6 follows:
"1.6. In the case referred to in paragraph 1.5 of this Article, a credit institution, charged with the identification, shall be responsible for compliance with the requirements for the identification, the present Federal Law and adopted in accordance with the regulatory legal acts.";
e) add paragraph 1.7 follows:
"1.7. Credit organizations, the federal postal service entrusted with carrying out the identification shall be liable for non-compliance on the identification in accordance with this federal law. Banking paying agents shall be liable for non-compliance on the identification in accordance with the agreement concluded with the credit organization. ";
g) add paragraph 1.8 follows:
"1.8. Failure to comply with the established requirements to identify the person to whom in accordance with this Article 1.5 credit organization has commissioned a identification, shall be liable in accordance with the agreement concluded with a credit institution, including the recovery of a penalty (fine, penalty). Failure to comply with the established requirements Identification can also be grounds for unilateral withdrawal from the contract of the credit institution with the specified person. ";
h) by adding paragraph 1.9 follows:
"1.9. Persons to whom the credit institution charged with the identification in accordance with paragraph 1.5 this Article, a credit institution must pass the full information obtained during the identification, in the manner specified in the contract, within the period set by the Bank of Russia for coordination with the authorized authority. ";
i) add paragraph 1.10 follows:
"1.10. Credit institutions are required to report to the Bank of Russia in the manner prescribed by the information on the persons whom the credit institution charged with the identification.";
k) in the ninth paragraph of paragraph 2 word "recommendations" to replace the word "requirements";
2) article 8:
a) In the third part, the words "five working days" substitute "to 30 days";
b) to add a new fourth part as follows:
"According to the court's decision, on the basis of the application of the authorized body, operations on bank accounts (deposits), as well as other transactions with monetary funds or other property of organizations or persons in respect of which there are information on their involvement in the procedure established in accordance with this Federal Law Extremist activity or terrorism, or legal entities directly or indirectly owned or controlled by such an organization or person, or natural or legal persons operating On behalf or at the direction of such an organization or person, shall be suspended until such decision is rescinded in accordance with the legislation of the Russian Federation. ";
c) in the fourth and fifth, respectively, considered part of the fifth and sixth;
3) second part of Article 10 add the words "or on the basis of reciprocity."
Article 10
Write in the Russian Federation Code of Administrative Offenses (Collection of the Russian Federation, 2002, № 1, Article 1;. № 30, Article 3029;. № 44, Article 4295;. 2003, № 27, Article 2700, 2708, 2717.; No. 46, item 4434, 50, 4847, 4855, 52, 5037, 2004, 31, 3229, 34, 3529, 3533, 2005, 1, 9, 13, 45, 10, 763, 13, 1075, 1077, 19, 1752, 27, 2719, 2721, 30, 3104, 3131, 50, 5247, 2006, 1; 10, 2, 172, 10, 1067, 12, 1234, 17, 1776, 18, 1907, 19, 2066, 23, 2380, 31, 3420, 3433, 3438 . 3452; № 45, Art 4641;. № 50, Art 5279, 52, 5498, 2007;. № 1, Art 21;. № 29, Art 33;. № 16, 1825, 26, 3089, 30, 3755, 31, 4007, 4008, 41, 4845, 43, 5084, 46, 5553, 2008, 18 1941, Art 20;. № 2251, Art 30;. № 3604, 49 item;. 5745, number 52, Art. 6235; No. 6236, art. 2009; No. 7, art. 777; No. 23, art. 2759; No. 2776, art. 26, 3120; 3122, No. 29, art. 3597; No. 3642, art. 30, 3739; No. 45, art. 5267, 48; No. 5711, art. 5724, 52; No. 6412, art. 2010; No. 1, art. 1; No. 21, art. 2525, 23; No. 2790, art. 27; 3416, No. 28, art. 3553; No. 30, art. 4002; No. 4005, art. 4006; No. 4007, art. 31; No. 4158, art. 4164; No. 4193, art. 4195, 4206, 4207, 4208; No. 41, art. 5192, 5193, 49, 6409, 2011, 1, 10; No. 23, art. 54, 7; No. 901, art. 905; 15, No. 2039, art. 17, 2310, 19; No. 2715, art. XNUMX, XNUMX; No. XNUMX, art. XNUMX; No. XNUMX, art. XNUMX; No. XNUMX, art. XNUMX) the following changes:
1) article 15.1:
a) the name should read:
"Article 15.1. Violation of the order of the cash flow and order of cash transactions, as well as violation of the use of special bank accounts";
b) In the first paragraph the word "violation" with the words "1. Violation";
c) adding part 2 follows:
"2: Violation by payment agents operating in accordance with the Federal Law from 3 June 2009-No 103-FZ" On the activity for receiving payments by individuals carried out by payment agents ", bank payment agents and bank payment subagents operating in accordance with The Federal Law "On the National Payment System," the obligation to transfer to the credit organization received from payers when accepting payments of cash funds for enrollment in full To its special bank account (accounts), as well as the failure to use the payment accounts, suppliers, bank payment agents, bank payment subagents of special bank accounts for the implementation of the relevant calculations -
punishable by an administrative fine on officials in the amount of four thousand to five thousand rubles for legal entities - from forty thousand to fifty thousand. ";
2) chapter 15 add Article 15.36 follows:
"Article 15.36. Failure Bank of Russia regulations aimed at supervising them in the national payment system
Repeated failure to perform during the year by the operator of the payment system operations center, payment clearing center prescriptions Bank of Russia, sent to them in surveillance in the national payment system -
punishable by an administrative fine on officials in the amount of thirty thousand to fifty thousand rubles for legal entities - from one hundred thousand to five hundred thousand. ";
3) part 1 article 23.1 after figures "15.33," the words "15.36 (except for administrative offenses committed by a credit institution),";
4) article 28.3:
a) Paragraph 81 part 2 read as follows:
"81) officials of the Bank of Russia - the administrative offenses provided for by Article 15.26, parts 1 - 4 article 15.27, Article 15.36 (except for administrative offenses committed by a credit institution) of this Code";
b) in the first paragraph of 4 words "and authorized the executive authorities of the Russian Federation" with the words "authorized by the executive authorities of the Russian Federation and the Bank of Russia";
5) article 32.2:
a) Part 3 read as follows:
"3." The amount of an administrative fine is paid or transferred by a person brought to administrative responsibility in a credit institution, including with the involvement of a bank paying agent or bank payment subagent carrying out activities in accordance with the Federal Law on the National Payment System, Communication or payment agent operating in accordance with the Federal Law of 3 June 2009 year number 103-FZ "On the activity to receive payments to the physical FIR persons, carried out by payment agents ".";
b) part 53 after "confirm the payment of an administrative fine," the words "and information on the payment of an administrative fine in the State information system of state and local government payments";
c) adding part 8 follows:
"8: A bank or other credit institution, the organization of a federal postal service, a payment agent that carries out activities to receive payments by individuals, or a bank paying agent (subagent) that operates in accordance with the Federal Law on the National Payment System, An administrative fine, are obliged immediately after payment of an administrative fine by a person brought to administrative responsibility, to send information on the payment of an administrative fine in State information system on state and municipal payments, provided by the Federal Law of 27 July 2010 No. 210-FZ "On the organization of the provision of state and municipal services."
Article 11
The Federal Law of July 10 2002 year № 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)" (Collected Legislation of the Russian Federation, 2002, № 28, Art. 2790; 2003, № 2, Art. 157; № 52 , Art. 5032; 2004, № 27, Art. 2711; № 31, Art. 3233; 2005, № 25, Art. 2426; № 30, Art. 3101; 2006, № 19, Art. 2061; № 25, Art . 2648; 2007, № 1, Art. 9, 10; № 10, Art. 1151; № 18, Art. 2117; 2008, № 42, Art. 4696, 4699; № 44, Art. 4982; № 52, Art . 6229, 6231; 2009, № 1, Art. 25; № 29, Art. 3629; № 48, Art. 5731; 2010, № 45, Art. 5756; 2011, № 7, Art. 907) as follows:
1) fourth paragraph of Section 3 read as follows:
"To ensure the stability and development of the national payment system.";
2) article 4 4.1 add paragraph to read:
"4.1) provides oversight and supervision in the national payment system;";
3) Paragraph five points 8 13 article read as follows:
"The stability and development of the national payment system";
4) add Article 62.1 follows:
"Article 62.1. Bank of Russia sets the non-bank credit organizations entitled to the money transfers without opening bank accounts and other related banking transactions under paragraph 1 part three of Article 1 the Federal Law" On Banks and Banking Activity ", the following mandatory standards:
1) adequacy of own funds (capital), defined as the ratio of own funds (capital) to the sum of liabilities to customers in the last quarter of the reporting date. The ratio of own funds (capital) is set at 2 percent;
2) liquidity ratio, defined as the ratio of liquid assets in the next performance period 30 days to liabilities to customers for the last quarter of the reporting date. Liquidity ratio is fixed at 100 percent.
Non-bank credit organizations entitled to money transfers without opening bank accounts and other related banking transactions, must manage operational risk and ensure the smooth implementation of the transfer of funds in accordance with the requirements established by regulatory acts of the Bank of Russia.
Non-bank credit organizations entitled to money transfers without opening bank accounts and other related banking transactions, which average six months the amount of liabilities to its clients for money transfers without opening bank accounts during the month exceeds 2 billion rubles, the reporting the Bank of Russia on a quarterly basis.
Non-bank credit organizations entitled to money transfers without opening bank accounts and other related banking transactions, which average six months the amount of liabilities to its clients for money transfers without opening bank accounts during the month does not exceed 2 billion rubles are reporting to the Bank of Russia once a year.
Procedures and forms for reporting non-bank credit organizations entitled to money transfers without opening bank accounts and other related banking transactions shall be prescribed by the Bank of Russia.
Non-bank credit organizations entitled to money transfers without opening bank accounts and other related banking transactions, may issue cash advances to customers for transfers without opening bank accounts only:
1) due from the Bank of Russia;
2) on deposit at the Bank of Russia;
3) on correspondent accounts with credit institutions.
Non-bank credit organizations entitled to money transfers without opening bank accounts and other related banking transactions, are required to disclose to the public information about people that have a significant (direct or indirect) influence on the decisions taken by their management, in order established by the Bank of Russia for banks, registered in the compulsory deposit insurance in Russian Federation. ";
5) part one of Article 73 read as follows:
"Article 73. To carry out the functions of the banking regulation and banking supervision, the Bank of Russia conducts inspections of credit institutions (or their branches), sends them binding orders on the elimination of their activities in violation of federal law, issued in accordance with regulations of the Bank of Russia and applies contemplated hereby action against the violators. ";
6) part of Article 74 read as follows:
"To the credit institution can not be used by the Bank of Russia the measures envisaged in the first and second paragraph of this Article, if the date of the violation expired five years. Measures provided for in this Article may not be used by the Bank of Russia in connection with the failure of a credit institution (or its subsidiary) provisions of the documents (acts) of the Bank of Russia, which are not regulations or instructions of the Bank of Russia. ";
7) Chapter XII deemed null and void;
8) head XII.1 add the following lines:
"Chapter XII.1. Stability and development of the national payment system
Article 82.1. Ensuring the stability and development of the national payment system implemented by the Bank of Russia in accordance with the Federal Law "On the National Payment System."
Direction of development of the national payment system to determine the strategy of national payment system adopted by the Bank of Russia.
Article 82.2. The Bank of Russia organizes and provides effective and smooth functioning of the payment system of the Bank of Russia and carries her observation.
Article 82.3. The Bank of Russia sets the rules of cash payments, including restrictions of cash payments between legal entities, as well as calculations involving citizens associated with their business activities.
The Bank of Russia sets the rules, forms and standards of non-cash payments. ".
Article 12
The Federal Law of May 22 2003 year № 54-FZ "On the application of cash registers for cash transactions and (or) payments using payment cards" (Collected Legislation of the Russian Federation, 2003, № 21, Art. 1957; 2009, № 23, Art. 2776; № 29, Art. 3599; 2010, № 31, Art. 4161) as follows:
1) ninth paragraph of Article 1 after "bank payment agent," the words "sub-agent";
2) point 4 article 2 after "bank payment agents," the words "sub-agents";
3) article 4:
a) The second paragraph of paragraph 1 after "bank payment agents," the words "sub-agents";
b) the first paragraph of paragraph 1.1 after "bank payment agent," the words "sub-agent" after "bank payment agents," the words "sub-agents";
4) the first paragraph of paragraph 1 article 5 after "bank payment agents," the words "sub-agents".
Article 13
Article 54 Federal Law of July 7 2003 year № 126-FZ "On communication" (Collected Legislation of the Russian Federation, 2003, № 28, Art. 2895; 2004, № 35, Art. 3607; 2006, № 10, Art. 1069) 4 add paragraph to read:
"4. Funds are upfront party - an individual for communications services, can be used to increase the balance of electronic money such party in accordance with the Federal Law" On the National Payment System. "".
Article 14
The Federal Law of December 10 2003 year № 173-FZ "On Currency Regulation and Currency Control" (Collected Legislation of the Russian Federation, 2003, № 50, Art. 4859; 2005, № 30, Art. 3101; 2006, № 31, Art. 3430; 2007, № 1, Art. 30; 2008, № 30, Art. 3606) as follows:
1) article 10:
a) by adding part 1.1 follows:
"1.1. Nonresidents may fully exercise together in the Russian Federation, foreign currency translation and the currency of the Russian Federation without bank accounts and make transfers of foreign currency and the currency of the Russian Federation without bank accounts in Russia and get in the Russian Federation translation of foreign currency and the currency of the Russian Federation without bank accounts. ";
b) part 3 the words ", except as specified in Paragraph 1.1 this article";
2) article 14:
a) The first paragraph of 2 the words ", as well as electronic transfers of funds";
b) part 3 9 add paragraph to read:
"9) transfer without bank accounts a natural person - a resident of a non-resident in the territory of the Russian Federation, received by an individual - resident transfer without bank accounts in the Russian Federation from the non-resident carries out when the Central Bank of the Russian Federation law, which may include, respectively, only limit the amount of transfer and receipt of the amount of translation. ".
Article 15
Part 2 article 5 Federal Law of December 23 2003 year № 177-FZ "On Insurance of Household Deposits in Banks of the Russian Federation" (Collected Legislation of the Russian Federation, 2003, № 52, Art. 5029; 2008, № 52, Art. 6225) 5 add paragraph to read:
"5) is an electronic cash.".
Attention! Wording of Article 16 changed according to the Federal Law № 401-FZ, the 06.12.2011
New edition:
Article 16
Part 3 article 40 Federal Law of July 26 2006 year № 135-FZ "On Protection of Competition" (Collected Legislation of the Russian Federation, 2006, № 31, Art. 3434) after the word "organizations", the words "organizations - operators of payment systems, payment infrastructure service operators in the performance of activities in accordance with the Federal Law "On the National Payment System."
The old version:
Article 16
Part 3 article 40 Federal Law of July 26 2006 year № 135-FZ "On Protection of Competition" (Collected Legislation of the Russian Federation, 2006, № 31, Art. 3434) after the word "services", the words "as well as organizations - operators of payment systems, payment infrastructure service operators in the performance of activities in accordance with the Federal Law "On the National Payment System."
Article 17
The Federal Law of October 2 2007 year № 229-FZ "On Enforcement Proceedings" (Collected Legislation of the Russian Federation, 2007, № 41, Art. 4849) as follows:
1) article 70:
a) by adding part 12 follows:
"12. Provisions of this Article shall also apply in the case of foreclosure of the electronic money of the debtor, the translation of which is carried out with the use of electronic means of payment, personalized, corporate electronic means of payment.";
b) adding part 13 follows:
"13. On funds held in the account of the guarantee fund of the payment system, which was opened in accordance with the Federal Law" On the National Payment System ", can not be levied on the obligations of the operator of the payment system, the central counterparty clearing of payments or a member of the payment system.";
2) article 71 7 adding part as follows:
"7. Provisions of this Article shall also apply in the case of foreclosure of the electronic money of the debtor, the translation of which is carried out with the use of electronic means of payment, personalized, corporate electronic means of payment.";
3) article 72 10 adding part as follows:
"10. Provisions of this Article shall also apply in the case of foreclosure of the electronic money of the debtor, the translation of which is carried out with the use of electronic means of payment, personalized, corporate electronic means of payment.".
Article 18
Part 3 article 1 Federal Law of December 26 2008 year № 294-FZ "On protection of legal entities and individual entrepreneurs in the state control (supervision) and municipal control" (Collected Legislation of the Russian Federation, 2008, № 52, Art. 6249; 2009, № 18, Art. 2140; № 29, Art. 3601; № 52, Art. 6441; 2010, № 17, Art. 1988; № 31, Art. 4160, 4193; 2011, № 7, Art. 905; № 17, Art. 2310) after the words "banking and insurance supervision," the words "supervision of the national payment system."
Article 19
The Federal Law of June 3 2009 year № 103-FZ "On the activity to receive payments of individuals, carried out by payment agents" (Collected Legislation of the Russian Federation, 2009, № 23, Art. 2758; № 48, Art. 5739; 2010, № 19, Art. 2291) as follows:
1) article 1 3 adding part as follows:
"3. To relations regulated by this Federal Law, the rules of the Federal Law" On the National Payment System "are used only in the part of the Bank of Russia for monitoring in accordance with Article 1 1 35 of this Federal Law.";
2) point 3 article 2 after "legal person", the words ", other than a credit institution";
3) article 4:
a) Part 3 read as follows:
"3. Supplier shall provide upon request information on the payer's payment agent, receives payments in its favor, the places of payment, and shall provide the tax authorities at their request, a list of paying agents, receives payment in his favor, and information about where receiving payments. ";
b) part 7 Add a new second sentence to read: "In this engaging the respective powers of the payment subagent not require notarization.";
c) in part 14 word "individual" with "special";
g) in part 15 word "individual" with "special";
e) by adding part 16 follows:
"16. On special bank account of the paying agent can perform the following operations:
1) enrollment accepted from individuals of cash;
2) crediting funds debited from another special bank account of the paying agent;
3) withdraw funds to a special bank account of the paying agent or supplier;
4) debit to bank accounts. ";
e) by adding part 17 follows:
"17. Perform other operations on the special account of the paying agent is not permitted.";
g) adding part 18 follows:
"18. Supplier in settlements with the paying agent in receiving payments must use a special bank account. Supplier shall not be entitled to receive funds taken as a paying agent fees, bank accounts, not special bank accounts.";
h) by adding part 19 follows:
"19. On special bank account provider operations can be undertaken:
1) placement of funds debited from the special bank account of the paying agent;
2) debit to bank accounts. ";
i) adding part 20 follows:
"20. Perform other operations on a special bank account provider is not permitted.";
k) by adding part 21 follows:
"21. Credit institutions may not act as operators to receive payments or payment subagents and to conclude agreements on the implementation of the activities of individuals receiving payments to suppliers or operators to receive payments.";
4) article 7:
a) by adding part 4 follows:
"4. Enforcement agents payment obligations to file a credit institution received from the payer when receiving cash payments to be credited in full to your special bank account (s), as well as on the use of payment agents and suppliers of special bank accounts for calculations for receiving payments is provided by tax authorities of the Russian Federation. ";
b) adding part 5 follows:
"5: Banks are obliged to issue to the tax authorities certificates on the availability of special bank accounts in the bank and (or) on the balance of funds in special bank accounts, statements on transactions in special bank accounts of organizations (individual entrepreneurs) within three days from the day of receipt of a reasoned request A tax body, a statement on the existence of special bank accounts and (or) on cash balances on special bank accounts, as well as statements on transactions in special bank accounts of the organization (Individual entrepreneurs) in the bank may be requested by the tax authorities in cases of monitoring provided for in part 4 of this article, in respect of these organizations (individual entrepreneurs). ";
c) adding part 6 follows:
"6.The form (format) and the procedure for sending requests to the bank by the tax authorities are established by the federal executive body authorized to control and supervise taxes and fees.The form and procedure for providing banks with information on requests of tax authorities are established by the federal executive body authorized by Control and supervision in the field of taxes and fees, in consultation with the Central Bank of the Russian Federation .The formats of providing banks in electronic form with information on requests Tax bodies are approved by the Central Bank of the Russian Federation in agreement with the federal executive body authorized to control and supervise in the field of taxes and fees. ";
d) by adding part 7 follows:
"7. Operators to accept payments to tax authorities are bound to give information about the settlement of accounts within three days of receipt of a reasoned request of the tax authority. Information on settlement of accounts may be requested by the tax authorities in cases of control provided 4 part of this Article.";
e) by adding part 8 follows:
"8 The form (formats) and the procedure for sending a request to the operator for receiving payments by the tax authority shall be established by the federal executive body authorized to control and supervise taxes and levies.The form and procedure for providing the operator with information on the requests of tax authorities are established by the federal body Executive authority, the Commissioner for Supervision and Supervision in the field of taxes and levies.The formats for the operators to provide payments in electronic form for Requests of tax authorities are approved by the federal executive body authorized to control and supervise in the field of taxes and fees. ";
5) article 8 4 adding part as follows:
"4. Payments without enrolling accepted from individuals of cash to a special bank account specified in the parts and 14 15 article 4 this Federal law, as well as obtaining a supplier of funds received as payment agent for payment to the bank account is not which are special bank account specified in the articles of 18 4 this Federal Law, shall be permitted. ".
Article 20
The Federal Law of July 27 2010 year № 210-FZ "On the organization of state and municipal services" (Collected Legislation of the Russian Federation, 2010, № 31, Art. 4179; 2011, № 15, Art. 2038) as follows:
1) point 2 article 7 after "provision of documents and information," the words "including the payment of state fees charged for the provision of state and local government services";
2) chapter 5 add Article 21.3 follows:
"Article 21.3. State Information System on state and municipal payments
1. State Information System on state and municipal payments is an information system designed to organize and retrieve information on payment of legal entities and individuals for the provision of payment of state and municipal services, the services specified in the articles of 3 1 and parts 1 article 9 present Federal law, payments as sources of revenue generation budgets of the budget system of the Russian Federation, as well as other charges, in the cases stipulated by federal law.
2. Creation, maintenance, development and maintenance of the State Information System on state and municipal payments by the Federal Treasury.
3. The order of the State Information System on state and municipal payments set by the Federal Treasury in consultation with the Central Bank of the Russian Federation. That procedure is determined by:
1) list of information required for payment, including the amount to be paid for state and local government services, specified in part 3 1 articles and parts of articles 1 9 present Federal law, as well as other charges, in the cases stipulated by federal law, order its production and delivery;
2) list of information on payment of state and local government services, the services specified in the articles of 3 1 and parts 1 article 9 present Federal law, as well as other charges, in the cases stipulated by federal law, the order of receipt and delivery;
3) governing access to state information system on the state and municipal payments.
4. The bank, another credit organization, the organization of the federal postal service, the territorial body of the Federal Treasury (another body that opens and maintains personal accounts in accordance with the budget legislation of the Russian Federation), including those who make payments electronically, as well as other bodies or organizations, Through which the applicant makes payments for state and municipal services, services specified in part 3 of Article 1 and part 1 of Article 9 of this Federal Law As well as other payments that are sources of revenue generation for the budgets of the budgetary system of the Russian Federation, are obliged to immediately send information on their payment to the State Information System on state and municipal payments.
5. State and municipal agencies after the accrual of the amount payable by the applicant for the services specified in subsection 3 1 articles and parts of articles 1 9 present Federal law, as well as other charges, in the cases stipulated by federal law, shall immediately send the information necessary to payment thereof, the State information system of state and local government payments. ".
Article 21
The Federal Law of November 27 2010 year № 311-FZ "On Customs Regulation in the Russian Federation" (Collected Legislation of the Russian Federation, 2010, № 48, Art. 6252) as follows:
1) article 116:
a) Part 14 read as follows:
"14. Customs payments, advance payments, fines, interest, penalties, in accordance with this Federal Law may be carried out with the use of devices designed to make transactions using electronic means of payment, without the possibility of receiving (issue) of cash (hereinafter - the electronic terminals), as well as payment terminals or ATMs. ";
b) part 15 read as follows:
"15." When paying customs fees, advance payments, penalties, interest, fines using electronic terminals, payment terminals and ATMs, information exchange between billing participants is carried out by legal entities responsible for entering the account of the Federal Treasury and (or) to an account determined by the international The agreement of the Member States of the Customs Union, money paid using electronic terminals, payment terminals and ATMs, as well as ensuring proper execution The requirements for these legal entities, the procedure for the organization of interaction between them, the payers of customs duties and taxes, and the federal authority, in accordance with the legislation of the Russian Federation, by providing bank guarantees and (or) depositing money (money) to the account of the Federal Treasury. Executive power authorized in the field of customs affairs shall be determined by the Government of the Russian Federation. ";
c) the portion 16 read as follows:
"16. Procedure and technology transactions on customs payments, advance payments, fines, interest, penalties, using electronic terminals, payment terminals and ATMs are determined by the federal executive body authorized in the field of customs.";
2) part 2 117 article read as follows:
"2." For the purposes of the release of goods in the payment of customs duties and taxes in non-cash procedure, confirmation of the fulfillment of the duty of the payer to pay customs duties and taxes is the receipt of amounts of customs duties and taxes to the accounts specified in Article 116 of this Federal Law, and when paying customs duties, Taxes using electronic terminals, payment terminals or ATMs in accordance with part 15 of Article 116 of this Federal Law such a confirmation is a document formed by the e Electronic terminal confirming the transfer of funds to the accounts specified in Article 116 of this Federal Law From the moment of the formation of this document, the transfer of funds for the payment of customs duties and taxes becomes Irrevocable. ".
Article 22
Abrogated:
1) point 2 article 1 Federal Law of July 27 2006 year № 140-FZ "On Amending the Federal Law" On Banks and Banking Activity "and an article 37 Russian Federation Law" On Protection of Consumer Rights "(Collected Legislation of the Russian Federation, 2006 , № 31, Art. 3439);
2) point 1 article 1 Federal Law of June 3 2009 year № 121-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the adoption of the Federal Law" On the activity to receive payments of individuals, carried out by payment agents "(Collection of Laws Federation, 2009, № 23, Art. 2776);
3) point 1 article 1 Federal Law of July 1 2010 year № 148-FZ "On Amendments to Article 13.1 29 and the Federal Law" On Banks and Banking Activity "(Collected Legislation of the Russian Federation, 2010, № 27, Art. 3432) .
Article 23
1. This Federal Law shall enter into force ninety days after the date of its official publication, except those for which this Article other terms of their entry into force.
2. Third and fourth paragraphs of subparagraph "a" of paragraph 2 1 articles of this Federal Law shall enter into force one hundred and eighty days after the date of publication hereof.
3. Items 1 - 7, 9 and 10 5 articles of this Federal Law shall enter into force no earlier than three months from the date of its official publication.
4. Points "a" and "b" of point and click 9 11 article 1, articles and 4 7, items 2, 3 and subparagraph "a" of paragraph 4 article 10, items 1 - 3, 7 and 8 article 11, article 16, subparagraph "b" of item 1 article 17, 18 article of this Federal Law shall enter into force one year after the date of publication hereof.
5. Item 8 article 5, article 8, clause "b" and "c" of paragraph 5 article 10, 20 article of this Federal Law shall enter into force on January 1 2013 year.
6. The provisions of Article 1 166.1 Budget Code of the Russian Federation (as amended by this Federal Law) shall apply 1 January 2013 year.
7. Credit institutions have on the coming into force of this Federal Law the right to transfer funds on behalf of individuals without bank accounts, the right to make money transfers without opening bank accounts, including electronic transfers of funds.
8. From the date of entry into force of this Federal Law, acceptance of payments without crediting the cash funds received from individuals to the special bank account specified in parts 14 and 15 of Article 4 of the Federal Law from 3 June 2009 No 103-FZ "On the activity for receiving payments of physical Persons carried out by payment agents "(as amended by this Federal Law), as well as receipt by the supplier of funds received by the payment agent as payments to bank accounts that are not special banks their accounts referred to in Article 18 4 of the Federal Law of June 3 2009, the number 103-FZ "On the activity of accepting payments from individuals, carried out by payment agents" (as amended by this Federal Law) shall not be permitted.
9. The provisions of parts and 14 15 article 4 Federal Law of June 3 2009 year № 103-FZ "On the activity to receive payments of individuals, carried out by payment agents" (as amended by this Federal Law) applies to the relations arising from the earlier agreements on the implementation of activities to receive payments from individuals.
10. The provisions of Article 21 4 Federal Law of June 3 2009 year № 103-FZ "On the activity to receive payments of individuals, carried out by payment agents" (as amended by this Federal Law) applies to the relations arising from contracts concluded earlier with credit institutions suppliers and operators to receive payments and avoidable after the entry into force of this Federal Law.

Russian President Dmitry Medvedev

 

Federal law number 409-FZ of December 6 2011 years

On Amendments to Certain Legislative Acts of the Russian Federation
(Adopted by the State Duma, the 18.11.2011 29.11.2011 approved by the Federation Council of)
(Published on the official web portal of legal information, and 07.12.2011 in "Rossiyskaya Gazeta" № 278 (5654) from 09.12.2011, the Entry into force See Article 26 this Act)

Article 1

That Article 26 the Federal Law "On Banks and Banking Activities" (as amended by Federal Law of February 3 1996 year № 17-FZ) (Gazette of the Congress of People's Deputies and the Supreme Soviet of the RSFSR, 1990, № 27, Art. 357; Code of Laws Russian Federation, 1996, № 6, Art. 492; 2001, № 33, Art. 3424; 2003, № 27, Art. 2700; № 52, Art. 5033; 2004, № 27, Art. 2711; 2005, № 1 , Art. 45; 2007, № 31, Art. 4011; № 41, Art. 4845; 2009, № 23, Art. 2776; № 30, Art. 3739; 2010, № 31, Art. 4193; № 47, Art . 6028; 2011, № 7, Art. 905; № 27, Art. 3873) as follows:
1) in the second part of the word "the customs authorities of the Russian Federation," shall be deleted;
2) adding part twenty-third as follows:
"Documents and information that contain banking secrets of legal entities and citizens engaged in entrepreneurial activities without the formation of a legal entity are provided by credit institutions to the customs authorities of the Russian Federation in the cases, the procedure and the scope provided by the Customs Code of the Customs Union and the Federal Law of November 27 No. 2010 311-FZ "On Customs Regulation in the Russian Federation." The customs bodies of the Russian Federation and their officials are not entitled to disclose information that gain the banking secrecy and received by them from the credit institutions, except for the cases stipulated by federal laws. For disclosure of banking secrets of the Russian Federation customs authorities and their officials have a responsibility, including the payment of damages in accordance with the procedure established by federal law. ".

Article 2
The Law of the Russian Federation of April 15 1993 year № 4804-1 "Export and import of cultural values" (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, № 20, Art. 718; Laws of the Russian Federation, 2004 , № 45, Art. 4377; 2008, № 30, Art. 3616; 2009, № 29, Art. 3587; 2011, № 27, Art. 3880) as follows:
1) in the second paragraph of the preamble, the words "by the customs legislation of the Russian Federation" with "Russian law on customs";
2) article 2 deemed null and void;
3) article 5:
a) in the second paragraph, the words "the customs border of the Russian Federation" with the words "the State Border of the Russian Federation";
b) in the third paragraph, the words "the customs border of the Russian Federation" with the words "the State Border of the Russian Federation";
c) in the fourth paragraph, the words "the customs border of the Russian Federation" with the words "the State Border of the Russian Federation";
d) in the fifth paragraph, the words "the customs border of the Russian Federation" with "the state border of the Russian Federation";
4) 12 words in the article "The State Customs Committee of the Russian Federation" with the words "the federal executive body authorized in the field of customs," the words "Russian law" with "the customs legislation of the Customs Union within the Eurasian Economic Community (hereinafter - Customs Union) and the laws of the Russian Federation ";
5) in paragraph 3 15 article, the words "the State Customs Committee of the Russian Federation" with the words "The federal executive body authorized in the field of customs,";
6) in the second part of Article 19 words "Customs and the State Border of the Russian Federation" with "the state border of the Russian Federation";
7) in the second part of Article 22 words "customs legislation of the Russian Federation" with "the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs";
8) Article 23 words "the State Customs Committee of the Russian Federation" with "the federal executive body authorized in the field of customs";
9) Article 25 words "customs legislation of the Russian Federation" with "the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs";
10) Article 26 words "customs legislation of the Russian Federation" with "the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs";
11) in the second part of Article 29 words "Customs and the State Border of the Russian Federation" with "the state border of the Russian Federation";
12) in Section 35 words "the State Customs Committee of the Russian Federation" with "the federal executive body authorized in the field of customs";
13) in paragraph 1 56 article: "and the customs legislation of the Russian Federation" with the words "customs legislation of the Customs Union and (or) the law of the Russian Federation on customs."

Article 3
The Law of the Russian Federation from May 21 1993 year № 5003-1 "On Customs Tariff" (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, № 23, Art. 821; Laws of the Russian Federation, 1995, № 32 , Art. 3204; № 48, Art. 4567; 1996, № 1, Art. 4; 1997, № 6, Art. 709; 1999, № 7, Art. 879; № 18, Art. 2221; 2000, № 22 , Art. 2263; 2001, № 33, Art. 3429; № 53, Art. 5026; 2002, № 22, Art. 2026; № 30, Art. 3033; 2003, № 23, Art. 2174; № 28, Art . 2893; № 50, Art. 4845; 2004, № 19, Art. 1834; № 27, Art. 2711; № 35, Art. 3607; 2005, № 30, Art. 3123; № 46, Art. 4625; № 52, Art. 5581; 2006, № 31, Art. 3444; № 47, Art. 4819; 2007, № 49, Art. 6071; № 50, Art. 6234; 2008, № 49, Art. 5732, 5748; 2009 , № 1, Art. 22; № 26, Art. 3123; 2010, № 50, Art. 6593) as follows:
1) article 1 shall read as follows:
"Article 1. Purposes of this Law
This Act defines the procedure for the application of export customs duties, setting the rates of export customs duties and the list of goods to which they apply, exemptions from payment of export duty, especially of import duties, depending on the country of origin, and their conditions of entry as well as features of tariff preferences and tariff quotas. ";
2) article 2 deemed null and void;
3) article 3:
a) in paragraph 1 words "moving goods across the customs border of the Russian Federation" with "the import to the Russian Federation and export of goods from the Russian Federation";
b) Paragraph 2 read as follows:
"2. For goods originating from countries, trade and political relations which provide most-favored-nation treatment, the rates of import duties of the Common Customs Tariff of the Customs Union within the Eurasian Economic Community (hereinafter - the Customs Union).
With respect to goods originating from countries trade and political relationships that do not include the most-favored-nation treatment, the rates of import duties of the Common Customs Tariff of the Customs Union, increased by half, except tariff preferences under the provisions of international treaties - the Customs Union, international treaties of the Russian Federation.
For goods, the country of origin has not been established, the rates of import duties of the Common Customs Tariff of the Customs Union with the exception of cases stipulated by international treaties of the - of the Customs Union and the international treaties of the Russian Federation. ";
c) in the first subparagraph of paragraph 4 words "HS Russia" with "Single Commodity Nomenclature of Foreign Trade of the Customs Union (CU HS)";
4) article 5:
a) In paragraph 1:
1 subparagraph shall read as follows:
"1) Customs duty - mandatory Federal taxes levied by the customs authorities in connection with the movement of goods across the customs border of the Customs Union and in other cases determined in accordance with the international treaties of the - of the Customs Union and (or) the law of the Russian Federation" ;
subparagraphs 2 - 6 abrogated;
b) Paragraph 2 repealed;
c) in paragraph 3 words "customs legislation of the Russian Federation" with "the customs legislation of the Customs Union, the Russian Federation legislation on customs";
5) Article 6 word "entry and" shall be deleted;
6) article 7 deemed null and void;
7) article 12 deemed null and void;
8) article 13:
a) Paragraph 1 repealed;
b) in paragraph 2:
subparagraph 1 repealed;
in subparagraph 2 word "illegal movement of imported goods through the customs border of the Russian Federation" with "smuggling goods into the Russian Federation";
a) paragraph 3 repealed;
9) article 14 deemed null and void;
10) Section IV is repealed;
11) article 34 shall read as follows:
"Article 34. Tariff concessions
1. Tariff concessions on goods imported into the Russian Federation, provided in accordance with the Customs Code of the Customs Union, the international treaties of the - of the Customs Union.
2. Tariff concessions on goods exported from the Russian Federation, established by this Act and may not be unique.
3. For the purposes of this Act tariff preferences in respect of goods exported from the Russian Federation, is understood granted on conditions of reciprocity or unilaterally implement trade policy of the Russian Federation privilege in the form of exemption from payment of customs duty or reduced rates of customs duty.
4. The order granting tariff concessions established by this Act shall be determined by the Government. ";
12) article 35 shall read as follows:
"Article 35. Provision of tariff concessions
1. From customs duty:
1) items logistics and equipment, fuel, food and other property, exported from the Russian Federation to ensure that the activities of Russian and leased (rented) by Russian persons vessels engaged in fishing;
2) goods exported from the Russian Federation for the decision of the Russian Federation in the countries which are not states - members of the Customs Union, as humanitarian aid, in order to eliminate the consequences of accidents and disasters, natural disasters, for charitable purposes by states, international organizations, Governments, including the provision of technical assistance (assistance);
3) goods, except for excisable goods, on a list approved by the Government of the Russian Federation exported from the Russian Federation within the framework of the international cooperation of the Russian Federation in the field of exploration and use of outer space, and service agreements for launching space vehicles;
4) goods (products) exported from the Russian Federation, made in the implementation of a production sharing agreement and the parties belonging to the production sharing agreement.
2. By decision of the Government of the Russian Federation may be granted tariff concessions in the form of exemption from payment of customs duty or reduced rates of customs duty in respect of:
1) exported from the Russian Federation of goods in the complete set of equipment for projects of investment co-operation in accordance with international treaties of the Russian Federation;
2) exported from the Russian Federation of goods within the scope of supply for export to the federal government needs identified in accordance with the legislation of the Russian Federation for procurement of goods, works and services for state and municipal needs. ";
13) article 36 shall read as follows:
"Article 36. Tariff preferences and tariff quotas
1. Russia grants tariff preferences in accordance with international treaties of the - of the Customs Union and the international treaties of the Russian Federation.
For the purposes of this Article, the tariff preferences mean exemption from import duties on goods originating in the countries that form together with the Russian Federation or a free trade agreement signed with a view to the creation of such a zone, or a reduction in import duties on goods originating from developing or least developed countries using a uniform system of tariff preferences of the Customs Union.
2. For the purposes of this Article in respect of goods imported into the Russian Federation, under the tariff quota import control measure refers to the Russian Federation of certain types of agricultural products originating in third countries, which calls for a certain period of lower rates of customs duty for the import of certain goods (in physical and value terms) compared with the rate of customs duty applicable in accordance with the Common Customs Tariff of the Customs Union.
Goods imported into the Russian Federation over the set number (quota) applies the rate of import duty in accordance with the Common Customs Tariff of the Customs Union.
3. The method and the allocation of tariff quotas on imported goods among the participants of foreign trade activities, and if necessary, the distribution of tariff quotas between third countries is determined by the Commission of the Customs Union or by the decision of the Commission of the Customs Union, the Government of the Russian Federation.
In the order, established by the Government of the Russian Federation, the volumes of tariff quotas are distributed among the participants of foreign trade activities through a competitive tender (auction) or proportional to the volume of a product originating in a foreign country and imported into the territory of the Russian Federation for a period determined by the Government.
4. For the purposes of this Article in respect of goods exported from the Russian Federation, under the tariff quota is understood regulatory measure export from the Russian Federation of goods originating in the Russian Federation, which calls for a certain period of lower export duty on the export of certain goods (in physical or values) compared with the rate of export duty, set by the Russian Federation.
For goods exported from the Russian Federation over the set number (quota) applies export duty established by the Government of the Russian Federation.
5. Tariff quotas for the export of goods are determined by the Government.
The method and the allocation of tariff quotas on exported goods between the participants of foreign trade activities, and if necessary, the distribution of tariff quotas between third countries is determined by the Government. ";
14) article 37 repealed.

Article 4

The Federal Law of December 13 1996 year № 150-FZ "On Weapons" (Collected Legislation of the Russian Federation, 1996, № 51, Art. 5681; 2003, № 2, Art. 167; 2009, № 1, Art. 17; № 7, Art. 770; № 30, Art. 3735; 2010, № 23, Art. 2793; 2011, № 1, Art. 10; № 30, Art. 4596) as follows:
1) in the twelfth paragraph of Section 1 word "importation of weapons into the territory of the Russian Federation" with "import of weapons to the Russian Federation";
2) in the second part of Article 7 words "imported into the territory of the Russian Federation" with the words "imported into the Russian Federation";
3) in the second part of Article 8 words "imported into the territory of the Russian Federation" with the words "imported into the Russian Federation";
4) article 14:
a) name the words "into the territory of the Russian Federation" with "import to the Russian Federation";
b) In the third part, the words "in the Russian Federation" with the words "to the Russian Federation";
c) in the fourth paragraph, the words "on the territory of the Russian Federation" with the words "to the Russian Federation";
d) in the fifth part, the words "in the Russian Federation" with the words "to the Russian Federation";
5) article 17:
a) name the words "on the territory of the Russian Federation" with the words "to the Russian Federation";
b) in the first part of the word "to the Russian Federation" with the words "in the Russian Federation";
c) in the second part of the word "to the Russian Federation" with the words "in the Russian Federation";
d) in the third part, the words "in the Russian Federation" with the words "to the Russian Federation";
e) in the fourth paragraph, the words "on the territory of the Russian Federation" with the words "to the Russian Federation," the words "from the territory of the Russian Federation" with the words "of the Russian Federation";
e) In the fifth part, the words "on the territory of the Russian Federation" with the words "to the Russian Federation";
g) in the sixth, the words "in the Russian Federation" with the words "to the Russian Federation";
h) in the seventh part, the words "in the Russian Federation" with the words "to the Russian Federation";
6) Article 23 words "on the territory of the Russian Federation" with the words "to the Russian Federation";
7) paragraph of Section 3 27 words "Customs Code of the Russian Federation" with "the customs legislation of the Customs Union within the Eurasian Economic Community and (or) the law of the Russian Federation on customs."

Article 5
Paragraph 3 article 112 Air Code of the Russian Federation (Collection of Laws of the Russian Federation, 1997, № 12, Art. 1383), the words "by the customs legislation of the Russian Federation" with "the customs legislation of the Customs Union within the Eurasian Economic Community and (or) the law of the Russian Federation on Customs the case. "

Article 6
The Federal Law of July 21 1997 year № 114-FZ "On the service of the customs authorities of the Russian Federation" (Collected Legislation of the Russian Federation, 1997, № 30, Art. 3586; 2002, № 27, Art. 2620; 2004, № 27 , Art. 2711; 2008, № 26, Art. 3022) as follows:
1) article 2 shall read as follows:
"Article 2. Legal Basis service in customs
The legal basis for service in customs Constitution of the Russian Federation, the Russian law on customs, this Federal Law, other federal laws and other normative legal acts of the Russian Federation, the governing military service in customs. ";
2) article 3 shall read as follows:
"Article 3. Customs officials
Customs officials are the citizens who occupy positions of employees in these agencies who hold special titles (hereinafter - the customs officers), and federal civil servants customs authorities. ";
3) in sub paragraph 13 1 article 16 "chapter 61 Customs Code of the Russian Federation" with "Russian law on customs."

Article 7
The Federal Law of February 25 1999 year № 39-FZ "On Investment Activity in the Russian Federation in the form of capital investments" (Collected Legislation of the Russian Federation, 1999, № 9, Art. 1096; 2000, № 2, Art. 143 ; 2007, № 31, Art. 4012; 2011, № 30, Art. 4563, 4596) as follows:
1) in the eighth paragraph of Article 1 word "import duties (with the exception of special duties is caused by the application of measures to protect the economic interests of the Russian Federation in foreign trade in accordance with the legislation of the Russian Federation)," shall be deleted;
2) article 15:
a) in paragraph 2 words "customs duties (except for special duties is caused by the application of measures to protect the economic interests of the Russian Federation in foreign trade in accordance with the legislation of the Russian Federation)," delete the words "in the customs territory of the Russian Federation" replaced by "the Russian Federation";
b) in the second paragraph of item 6 word "import duties" shall be deleted.

Article 8
In the first paragraph of Clause 1 article 28 Federal Law of February 25 1999 year № 40-FZ "On Insolvency (Bankruptcy)" (Collected Legislation of the Russian Federation, 1999, № 9, Art. 1097; 2001, № 26, Art. 2590 ; 2004, № 34, Art. 3536; 2009, № 18, Art. 2153; 2011, № 27, Art. 3873), the words "by the customs legislation of the Russian Federation" with "the customs legislation of the Customs Union within the Eurasian Economic Community and (or) the law Russian Federation on customs. "

Article 9
The Federal Law of May 31 1999 year № 104-FZ "On the Special Economic Zone in the Magadan region" (Collected Legislation of the Russian Federation, 1999, № 23, Art. 2807; 2004, № 27, Art. 2711; 2005, № 30 , Art. 3128; № 52, Art. 5575) as follows:
1) in Section 1 words "and functioning" with ", operation and termination of the operation";
2) article 3:
a) In the second paragraph the words "and to apply customs procedure of free customs zone";
b) the fourth paragraph shall read as follows:
"A participant in the Special Economic Zone is an individual entrepreneur or a legal entity registered in accordance with the legislation of the Russian Federation in the territory of the Special Economic Zone that has concluded with the administration of the Special Economic Zone provided for by the Agreement on free (special, special) economic zones in the customs territory of the Customs Union and customs Procedures of free customs zone from 18 June 2010 year (hereinafter - the Agreement on Free Economic Zone) agreement on the implementation of activities on t (Hereinafter referred to as the agreement on the implementation of activities) and included in the register of participants of the Special Economic Zone (hereinafter referred to as the register) The participant of the Special Economic Zone must have a registration certificate certifying the entry in the register of an entry on the registration of an individual entrepreneur or legal entity Special economic zone (hereinafter - the registration certificate), to carry out the basic economic activity and to have not less than 75 percent of fixed assets per ton Territory of the Magadan Region. ";
c) complete the second part as follows:
"Other terms used in this Federal Law in the values ​​determined by the customs legislation of the Customs Union within the Eurasian Economic Community (hereinafter - the Customs Union), international treaties that make up the legal base of the Customs Union, the Russian Federation legislation on customs and other legislation of the Russian Federation." ;
3) article 4 shall read as follows:
"Article 4. Legal regulation of economic activities in the Special Economic Zone
Authorities of the Russian Federation and the state government in Magadan region are involved in the legal regulation of economic activity on the territory of the special economic zone in accordance with their competence established by the Constitution and the legislation of the Russian Federation and the Federal Law.
Head of Administration of the Special Economic Zone shall be appointed and dismissed by the Magadan Regional Duma on presentation of Magadan region.
Special legal regime of economic activities as established by the federal law, is provided to participants of the Special Economic Zone.
Business entities are recognized as members of the Special Economic Zone from the date the relevant entry in the register maintained by the administration of the special economic zone in accordance with the law of Magadan region, subject to the requirements established in accordance with the customs legislation of the Customs Union.
Administration of the Special Economic Zone in the registry makes a record of registration of the participant of the Special Economic Zone within three business days of signing agreements with him on the implementation of activities. The order of an agreement on the implementation of activities, making changes, and its termination is set by the Magadan region.
Administration of Special Economic Zones given to the participant of the Special Economic Zone certificate of registration on the day of the relevant entry in the register.
The form of certificate of registration provided by law Magadan region, if a single form of the certificate is not defined by the Commission of the Customs Union. Law of the Magadan region defined procedure for issuing, renewal and termination, including the cancellation of the registration certificate.
Administration of Special Economic Zone shall provide information about the registration of a person as a member of a special economic zone and provide a copy of the agreement on the activities of the tax and customs authorities during the working day following the date of the relevant entry in the register.
With the exclusion of the participant of the Special Economic Zones of the Registry of the Special Economic Zone Authority entered into the register, upon request.
Administration of Special Economic Zone shall provide information about the exception member of the Special Economic Zones of the registry with the reasons for such an exception to the tax and customs authorities during the working day following the date of entry in the register of the record.
Administration of the Special Economic Zone annually not later 1 April of the year following the reporting year, submit to the Government of the Russian Federation on the results of functioning of the Special Economic Zones in the intervening period. ";
4) add Article 4.1 follows:
"Article 4.1. Excluded members of the Special Economic Zones of the registry
1. Member of the Special Economic Zone shall be excluded from the registry:
1) based on the application submitted to them in writing applications for exclusion from the register (from the day following the day of the administration of the Special Economic Zone of the declaration);
2) on the basis of an enforceable arbitration court decision to exclude participants of the Special Economic Zones of the registry;
3) A change in the Unified State Register of Legal Entities that the entity is in the process of liquidation (the day following the date of the relevant entry in the state register of legal entities);
4) in the case of business entity - member of the Special Economic Zone as a result of reorganization (the day following the date of completion of the reorganization);
5) in the case of an individual exception from the Single State Register of Individual Entrepreneurs (from the day following the date of the relevant entry in the state register of individual entrepreneurs);
6) in the case of cancellation of the registration certificate (from the date of cancellation).
2. Registration certificate canceled the Special Economic Zone Authority, if established that obtaining the registration certificate with the use of false documents and (or) deliberately false information. ";
5) article 6 deemed null and void;
6) add Article 6.1 follows:
"Article 6.1. The customs procedure of customs-free zone
1. This article defines the application of the special economic zone of the customs procedure of customs-free zone established in accordance with the customs legislation of the Customs Union.
Order and technology of customs operations in respect of goods, including vehicles, imported (imported) into the territory of the Special Economic Zone and exported from the territory of the Special Economic Zone shall be determined by the federal executive body authorized in the field of customs.
2. On the territory of the Special Economic Zone can be located and used goods placed under the customs procedure of customs-free zone, customs union, not placed under the customs procedure of customs-free zones, and foreign goods placed under other customs procedures.
3. On the territory of the special economic zone to apply customs procedure of free customs zone.
Contents of the customs procedure of free customs zone is defined by the Agreement on the FEZ.
4. The customs procedure of customs-free zones do not apply to goods of the Customs Union in the territory of a special economic zone or imported into the territory of the special economic zone.
5. Foreign goods placed under the customs procedure of customs-free zones, goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zone, and goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zone and customs union, can be placed and used only in the special economic zone, except for the case specified in paragraph 23 this article.
6. Terms of placing goods under the customs procedure of customs-free zones are defined by the Agreement on the FEZ.
7. Under the customs procedure of customs-free zones can not be placed goods, established in accordance with the Agreement on BMS, including:
1) excisable goods;
2) products in accordance with the list established by the Government of the Russian Federation, including the proposal of the highest executive body of the Magadan region.
8. Goods placed participants in the Special Economic Zone under the customs procedure of customs-free zone in the implementation of their activities on the territory of the special economic zone in accordance with the agreement on the implementation of activities.
9. Declaring the goods placed under the customs procedure of customs-free zone may only member of the Special Economic Zone.
10. The customs declaration of goods placed under the customs procedure of customs-free zone, in order to confirm compliance with the conditions for placing goods under a customs procedure in the customs office, the following documents (copies certified person submitting them):
1) agreement for the implementation of activities;
2) registration certificate.
11. With regard to foreign goods placed under the customs procedure of the free customs zone and intended for the performance of processing (processing) operations in respect of such goods, as a result of which the goods lose their individual characteristics and (or) in the manufacture of goods (including assembly , Dismantling, installation, fitting), as well as for repair, the customs body, at the request of the declarant, identifies such goods in goods manufactured (received) using foreign goods, Under the customs procedure of the free customs zone, taking into account the provisions of paragraphs 12 - 14 of this article.
12. In order to identify foreign goods placed under the customs procedure of customs-free zones, goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zone, used methods of identification established by the Agreement on the FEZ.
13. Acceptability of the declared method of identification of foreign goods placed under the customs procedure of a free customs zone in goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone shall be established by the customs authority taking into account the characteristic features of goods and operations performed with them In paragraph 11 of this article. If the customs body decides not to identify the foreign goods to be placed under the customs procedure of the free customs zone in goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone, the customs authority is free to determine Method of identification.
14. The procedure of identification of foreign goods placed (placed) under the customs procedure of customs-free zones, goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zones established by the federal executive body authorized in the field of customs.
15. Operations by foreign goods placed under the customs procedure of customs-free zone, defined in accordance with the Agreement on the FEZ.
In respect of foreign goods placed under the customs procedure of customs-free zone, and goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zone in the special economic zone allows the transfer of ownership, use and (or) disposal, including retail sales of goods and consumption.
The Government of the Russian Federation may establish a list of prohibited transactions with goods placed under the customs procedure of customs-free zone in the special economic zone. The corresponding decree of the Government of the Russian Federation shall take effect no earlier than one year after the date of its official publication.
16. When goods placed under the customs procedure of customs-free zone, and (or) goods made (received) with the goods placed under the customs procedure of customs-free zone, from the territory of the special economic zone of the customs procedure of customs-free zones should be completed for Except sending individuals in the mail to the customs territory of the Customs Union, goods for personal use and as provided in paragraphs 23 and 24 this article.
17. At the completion of the customs procedure of customs-free zone declaring the goods can be a member of the Special Economic Zone, which was declaring the goods for customs declaration of goods under the customs procedure of customs-free zone or a person referred to in subparagraph 1 fifth paragraph or subparagraph of Article 2 186 Customs Code of the Customs Union.
Calculation of customs duties and taxes at the completion of the customs procedure of customs-free zone in accordance with the rules of calculation of customs duties and taxes established for the customs procedure under which to place foreign goods placed under the customs procedure of customs-free zone, and (or) goods produced (received) with the use of foreign goods placed under the customs procedure of customs-free zone, with the specifications established by the Agreement on the FEZ.
Determining the status of goods manufactured (received) with the use of foreign goods placed under the customs procedure of customs-free zone, in accordance with the Agreement on the SEZ.
18. If during the customs control the customs body shows signs that the document confirming the status of the goods manufactured (manufactured) using foreign goods placed under the customs procedure of the free customs zone contains false information and (or) issued on the basis of false, unreliable and ( Or) incomplete information, the customs authority shall send a reasoned request to the body authorized by the Government of the Russian Federation to issue the specified document (hereinafter - the authority authorizing nny document on the issue of confirming the status of the goods), to conduct an additional, together with the customs authority checks the validity of that document. Based on the results of this verification, the document confirming the status of the goods may be canceled by the body authorized to issue a document confirming the status of the goods.
The organization and conduct the audit referred to in the first subparagraph of this paragraph shall be determined by the federal executive body authorized in the field of customs, together with the body authorized to issue a document confirming the status of the goods.
19. In the case of a person's loss of the status of a participant in the Special Economic Zone and fulfillment of the terms of an agreement on the implementation of activities, equipment placed under the customs procedure of the free customs zone and put into operation, and goods placed under the customs procedure of the free customs zone and used to create real estate on the territory of the Special Economic zone, are recognized as goods of the Customs Union that are not under customs control, without payment of customs duties and taxes, without applying preta and restrictions and without placement under the customs procedure of release for domestic consumption.
In the case of a person's loss of the status of a participant in the Special Economic Zone, the goods placed by this participant of the Special Economic Zone under the customs procedure of the free customs zone, with the exception of the goods specified in the first paragraph of this paragraph, retain the status of foreign goods and are under customs control for five years from the date Their premises under the customs procedure of the free customs zone. After the specified period, such goods are recognized as goods of the Customs Union that are not under customs control, without payment of customs duties and taxes, without the application of prohibitions and restrictions and without placing under the customs procedure for release for domestic consumption.
In respect of the goods specified in the first and second of this paragraph, the completion of the customs procedure of customs-free zone is not required.
This paragraph shall not apply in the case of loss of face-participant status of Special Economic Zone on the grounds specified in sub-paragraph of paragraph 6 1 article 41 hereof.
20. In order to recognize the goods specified in paragraph 19 this Article, customs union member of the Special Economic Zone shall be submitted to the customs authorities a written declaration made in any form, and documents containing the information:
1) Participant of the Special Economic Zone;
2) on the implementation of the Special Economic Zone participant of the agreement on the implementation of activities;
3) about placing these goods under the customs procedure of customs-free zone;
4) the commissioning of the equipment, if the application is in respect of the equipment;
5) for the recording of ownership of the participant of the Special Economic Zone to the property in the Unified State Register of Rights to Real Estate and Transactions, if the application is in respect of goods used to build houses in the special economic zone.
21. Documents confirming the details of a member of the Special Economic Zones include:
1) founding documents;
2) a document confirming the fact of making an entry about a participant of the Special Economic Zone - a legal entity into a single state register of legal entities or a document confirming the fact of making an entry about a participant of the Special Economic Zone - an individual into a single state register of individual entrepreneurs. In the event that the said document is not submitted by the participant of the Special Economic Zone, for the interdepartmental request of the customs body, the federal executive body carrying out the state registration of legal entities and individuals as individual entrepreneurs provides information confirming the fact of entering information about a legal entity or an individual entrepreneur In the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs Effectively;
3) a certificate of tax registration. If the document is not presented to the Special Economic Zone, on request of the customs authority interagency federal body of executive authority responsible for the control and supervision of the observance of the legislation on taxes and fees, provides information confirming the fact of the legal entity or individual entrepreneur to register the tax authority;
4) registration certificate.
22. The document confirming the execution party Special Economic Zone of the agreement on the implementation of activities, is evidence that the conditions of the agreement, issued by the administration of the Special Economic Zone in the manner prescribed by the Magadan region.
23. Goods placed under the customs procedure of customs-free zone may be exported to the rest of the Magadan region member of the Special Economic Zones in order of their placement and (or) use for their own production and technological needs, subject to the provisions of article 6.2 hereof.
For the purposes of this paragraph, under its own industrial and technological needs of the participant to understand the needs of the Special Economic Zones, necessary for the exercise of activities defined by the agreement on the implementation of activities related to the development and mineral resources, mining, manufacturing and construction.
24. In the case of export from the territory of the Special Economic Zone to the rest of the customs territory of the Customs Union for personal use, which are not goods of the Customs Union and exported by individuals within the value, quantity and weight norms of the movement of goods for personal use with exemption from payment of customs payments established An international agreement of the member states of the Customs Union regulating the procedure for the movement by individuals of goods for personal use through fluoropyridinium border of the Customs Union and customs operations connected with their release, the completion of the customs procedure of free customs zone is not required.
25. The importation of goods into the territory of the special economic zones and export of goods from the territory of the Special Economic Zone Customs controls customs operations and customs control in accordance with the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs subject to the provisions hereof.
26. The territory of the Special Economic Zone shall be arranged in order of customs control.
Import of goods and means of transport in the special economic zones and export of goods and means of transport from the territory of the special economic zones should be made through the checkpoints in the territories of which shall be provided for the customs control of goods and vehicles. The territory of the checkpoint is the customs zone.
Construction and operation (operation) checkpoints are carried out at the expense of the federal budget.
The location of the checkpoints and the requirements for their amenities and equipment are determined by the Government. Providing construction and equipment of checkpoints performed by the administration of the Special Economic Zone.
27. The participants of the special economic zone, shall maintain a record of the goods placed under the customs procedure of customs-free zone, and goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zone, and to submit to customs authorities reports on such goods.
Conduct accounting of goods placed under the customs procedure of customs-free zone, and goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zone, reporting forms on such goods, the procedure for completing these forms and the order and timing of the customs reporting agency established by the federal executive body authorized in the field of customs.
28. Imported into the Special Economic Zone to the rest of the customs territory of the Customs Union customs union at the request of an interested person, the customs authority shall determine identification characteristics of the imported goods to confirm their status as a customs union with re-export of goods from the territory of the special economic zone to the rest customs territory of the Customs Union, unless such export will take place.
The procedure of identifying the goods of the Customs Union in the case provided the first subparagraph of this paragraph shall be determined by the federal executive body authorized in the field of customs.
29. When exporting goods from the territory of the Special Economic Zone to the rest of the customs territory of the Customs Union, documents confirming their status as goods of the Customs Union must be submitted to the customs body, except for cases of sending by individuals in postal items to the rest of the customs territory of the Customs Union of goods for personal Use, export of foreign goods imported into the customs territory of the Customs Union and placed under customs procedures other than customs Procedure of the free customs zone, and the cases provided for in paragraphs 23 and 24 of this article.
30. Documents submitted to the customs authorities to confirm the status of the exported goods as the goods of the Customs Union, in accordance with paragraph 29 this article are:
1) Customs declaration, according to which the goods have been released in the states - members of the customs union in accordance with the customs procedure of release for domestic consumption, including before the coming into force of the Customs Code of the Customs Union, or in accordance with the customs procedure of re-importation;
2) documents proving the origin of such goods from the territory of the State - a member of the Customs Union;
3) documents confirming the identification of goods by customs authorities in accordance with paragraph 28 this article;
4) shipping documents and (or) other documents confirming the purchase of such goods to the rest of the customs territory of the Customs Union;
5) other documents confirming the status of the exported goods as the goods of the Customs Union and available to the person concerned.
31. Prior to the actual export of goods from the territory of the special economic zone to the rest of the customs territory of the Customs Union, the customs authority is entitled to verify the conformity of the actual exported goods with the information contained in the documents submitted in accordance with paragraph 30 this Article. ";
7) add Article 6.2 follows:
"Article 6.2. Export of goods placed under the customs procedure of customs-free zone for their own production and technological needs for the rest of the Magadan region
1. In respect of goods placed under the customs procedure of the free customs zone, when exporting them to the rest of the territory of the Magadan Region, the value added tax and excise tax for their own production and technological needs are paid, which would be payable upon placing such goods under the customs procedure for issuance for an internal Consumption, calculated on the day of registration by the customs body of the customs declaration filed for placing goods under the customs procedure of free customs clearance Taxes, as well as customs fees.
2. The products described in paragraph 23 article 6.1 present Federal law, placed under the customs procedure of customs-free zone is to be conditionally released before the acquisition of the status of the goods of the Customs Union, the actual destruction (consumption) in the implementation of activities in accordance with the agreement on the implementation of the activities or refusal the state.
3. The customs declaration of goods referred to in paragraph 23 6.1 articles of this Federal Law, a participant in the Special Economic Zone of the customs authority to submit another application on the removal of declared goods to the rest of the Magadan region. Any statement made in writing and must contain information about the name of the goods, for their removal, and the location of their placement and use the rest of the Magadan region.
4. If, under the customs procedure of a free customs zone, goods were not declared as intended for use and deployment in the rest of the territory of the Magadan Region, when exporting such goods to the rest of the territory of the Magadan Region, the customs procedure of the free customs zone with respect to these goods must be completed by placing such Goods under the customs procedure of the free customs zone for the purpose of exportation by the participant of the Special Economic Zone carrying out such export, with payment of -program of value added tax, excise tax, and subject to the provisions set forth in this paragraph.
At the conclusion of the customs procedure of the free customs zone in the case specified in the first paragraph of this paragraph, when calculating customs duties and taxes, the rates of customs duties and taxes, the customs value of goods and (or) their physical characteristics in kind (quantity, weight, volume or other Characteristics), as well as the quantity of goods and the exchange rate established in accordance with the legislation of the Russian Federation, are determined on the day of registration by the customs body of the customs declaration, on Given at the initial placement of goods under the customs procedure of the free customs zone.
5. With regard to products referred to in paragraph 23 article 6.1 this Federal Law, when they are exported to the rest of the Magadan region participant Special Economic Zone may be committed transactions in item 15 6.1 articles of the present Federal Law, except for the transfer of ownership, use and (or ) disposal of such goods, including their wholesale and retail.
6. Any changes to the goods exported to the rest of the Magadan region, should be reflected in the records of the party's Special Economic Zone and in the reports submitted to the customs authorities in accordance with Article 27 6.1 hereof.
Control of the use of goods exported to the rest of the Magadan region for its own production and technological needs, implement the customs authorities and the administration of the Special Economic Zone.
In the case of goods not for the purpose statement of the Special Economic Zone when they are exported to the rest of the Magadan region, in respect of such goods shall be paid the amount of import duties, which would be payable when placing these goods under the customs procedure of release for domestic consumption, estimated on the day of registration of the customs declaration, filed for placing goods under the customs procedure of customs-free zone.
7. In case of export of goods specified in paragraph 23 article 6.1 this Federal Law with the Magadan region to the rest of the customs territory of the Customs Union, the customs procedure of free customs zone in respect of goods to be completed the placing of such goods under the customs procedure established by the Customs Code of the Customs Union except for the customs procedure of customs transit.
In case of placing the goods specified in paragraph 23 of Article 6.1 of this Federal Law, the customs procedure for issuance for domestic consumption shall calculate and pay import customs duties and taxes in accordance with the rules established for the customs procedure for release for domestic consumption, taking into account the specifics specified Agreement on FEZ. Previously paid taxes on such goods (value added tax, excise tax) are offset against the payment of taxes calculated when placing goods under the customs procedure for release for domestic consumption. ";
8) add Article 6.3 follows:
"Article 6.3. Committed in the special economic zone of customs operations in respect of goods of the Customs Union, transported by air
1. Customs operations in respect of goods of the Customs Union, transported by air from the territory of the special economic zone to the rest of the customs territory of the Customs Union, are committed in the territory of the Special Economic Zone subject to the provisions of this Article.
2. Customs operations in respect of goods specified in paragraph 1 this article relating to the confirmation of their status as a customs union, performed in the customs authority in the area of ​​which is the airport from which the export of goods from the territory of the special economic zone, before the air transportation such goods.
3. The person concerned to the customs authorities shall be submitted for customs purposes documents confirming the status of the goods specified in paragraph 1 this article, and commercial, transport (shipping) or documents drawn up in the form of an inventory of the goods (if such products are carried in the personal luggage of passengers without commercial, transport (shipping) documents). These documents should contain the following information:
1) corporate name or surname, first name, middle name (if any) of a natural person, the sender of the goods;
2) description of goods, number of pieces, gross weight, type of packaging, value;
3) corporate name or surname, first name, middle name (if any) of the individual, are the recipients of the goods;
4) heading of loading and the unloading of the goods.
4. Upon completion of the customs authority of customs operations in the Special Economic Zone in respect of goods of the Customs Union, transported from the territory of a special economic zone by air, the authorized official of the customs authority in commercial, transport (shipping) documents or inventory of goods is stamped: "Product of the vehicle. Removal allowed ", assures personal numbered seal stamped with the stamp date and signature.
5. Prior to the actual export of the goods of the Customs Union, in paragraph 1 this article, from the territory of the special economic zone to the rest of the customs territory of the Customs Union, the customs authority may carry out the conformity actually exported goods with the information contained in the documents submitted in accordance with paragraph 3 this article.
6. Goods in respect of which the commercial, transport (shipping) documents lack the mark set 4 paragraph of this article, can not be taken by the carrier to the actual air transportation to the customs territory of the Customs Union.
7. Customs authorities have the right to inspect the goods moved in the personal luggage of passengers, and documents on such goods. In case of failure by the passenger of the requirements established by paragraphs 3 and 4 this article, such products are not allowed to travel by air to the rest of the customs territory of the Customs Union.
8. The provisions of this section shall not apply in respect of goods for personal use, transported by individuals. ";
9) add Article 6.4 follows:
"Article 6.4. Committed in the special economic zone of customs operations in respect of goods of the Customs Union, sent in the mail
1. Customs operations in respect of goods of the Customs Union, sent in the mail from the territory of the special economic zone to the rest of the customs territory of the Customs Union, are committed to the provisions of this article.
2. Customs operations in respect of goods specified in paragraph 1 this article relating to the confirmation of their status as a customs union, committed prior to the registration of the organization due mailing of such goods to the customs territory of the Customs Union.
3. The person concerned to the customs authorities shall be submitted for customs purposes documents confirming the status of the goods specified in paragraph 1 this article as customs union, as well as filling the post documents accompanying postage and containing the following information:
1) the name and destination of the goods;
2) description of goods, gross weight, and cost.
4. Customs operations in respect of goods specified in paragraph 1 this article, committed by the customs authority located in the special economic zone.
5. Sending in postal customs union referred to in paragraph 1 this Article shall be in accordance with the rules of the provision of postal services.
6. Forwarding of postal items to the rest of the customs territory of the Customs Union is carried out with the following marks on the postal documents accompanying the mailing items and documents confirming the status of the goods: "Goods of the Customs Union: Export is allowed", given by an official of the customs body located in the territory of the Special Economic Zone , And certified by an imprint of a personal numbered seal with the date and signature. In the absence of marks on postal documents accompanying postal items, the postal service operator should not accept such mailings to be forwarded to the rest of the customs territory of the Customs Union.
7. The provisions of this section shall not apply in respect of goods for personal use, sent by individuals. ";
10) add Article 6.5 follows:
"Article 6.5. Committed in the special economic zone of customs operations in respect of goods for personal use of vehicles for personal use by individuals exported from the territory of the special economic zone
1. Customs operations in the Special Economic Zone in respect of goods for personal use, and vehicles for personal use, not a product of the Customs Union and exported by natural persons from the territory of the special economic zone to the rest of the customs territory of the Customs Union, performed in the manner determined by the customs legislation of the Customs Union, the Russian Federation legislation on customs and hereby.
2. In respect of foreign goods placed under the customs procedure of the free customs zone on the territory of the Special Economic Zone, in the event of their export by individuals from the territory of the Special Economic Zone to the rest of the customs territory of the Customs Union, for personal use, customs payments calculated in accordance with the customs legislation of the Customs Union, the legislation of the Russian Federation on customs matters and the legislation of the Russian Federation on taxes and fees in relation to goods for personal use, imported into the customs territory of the Customs Union.
3. In case of transportation by individuals from the territory of the Special Economic Zone to the rest of the customs territory of the Customs Union of vehicles for personal use placed under the customs procedure of the free customs zone, except for the case provided for by the second paragraph of this paragraph, customs payments calculated in accordance with the customs The legislation of the Customs Union, the legislation of the Russian Federation on customs matters and the legislation of the Russian Federation on taxation and fees for vehicles for personal use, imported into the customs territory of the Customs Union.
Vehicles for personal use, placed under the customs procedure of customs-free zone may be exported to the rest of the Magadan region by individuals for personal use, subject to payment in respect of the vehicle tax, calculated in accordance with the customs legislation of the Customs Union, the legislation of the Russian Federation on customs and laws of the Russian Federation on taxes and fees.
4. When exporting individuals from the territory of the special economic zone to the rest of the customs territory of the Customs Union of goods for personal use of vehicles for personal use, are the goods of the Customs Union, customs authorities located on the territory of the Special Economic Zone, one to identify such goods and vehicles procedure established by the customs legislation of the Customs Union and (or) the law of the Russian Federation on the customs.
For identification of goods and means of transport referred to in the first subparagraph of this paragraph, to the customs authorities, the documents confirming the status of such goods and vehicles as a customs union. Such documents may include:
1) passenger customs declaration;
2) Goods declaration;
3) shipping documents and (or) other documents confirming the purchase of such goods to the rest of the customs territory of the Customs Union;
4) documents confirming the identification of goods by customs authorities in accordance with Article 28 6.1 hereof;
5) other documents confirming the status of such goods and vehicles as a customs union and available to the individual. ";
11) add Article 6.6 follows:
"Article 6.6. Transitional provisions
1. The participants of the Special Economic Zone, which issues registration certificates valid at the coming into force of this Federal Law, retain their status and can apply the customs procedure of free customs zone. These registration certificate valid for the period for which they were issued.
2. During 90 days of the entry into force of this Federal Law of Special Economic Zone members specified in paragraph 1 this Article shall be included in the register, subject to Article 4 hereof. ";
12) article 7 deemed null and void;
13) add Article 7.1 follows:
"Article 7.1. Term functioning of the Special Economic Zone and the cessation of its operation
1. The Special Economic Zone to operate 31 December 2014 year.
2. The order of termination of the special legal regime of economic activity and the use of the customs procedure of customs-free zone in the special economic zone is defined by federal law. Of the Law, to take effect no later than one year before the expiration of the period specified in paragraph 1 this article.
3. The functioning of the Special Economic Zone may be terminated earlier by the federal law adopted by one of the following grounds:
1) introduction throughout the Russian Federation state of war;
2) introduction throughout the Russian Federation for a period of more than three months of emergency. ".

Article 10
The Federal Law of July 9 1999 year № 160-FZ "On Foreign Investments in the Russian Federation" (Collected Legislation of the Russian Federation, 1999, № 28, Art. 3493; 2011, № 30, Art. 4596) as follows:
1) article 2:
a) in the fourth paragraph, the words "Nomenclature for Foreign Economic Affairs of the Commonwealth of Independent States (CIS HS)" with "Single Commodity Nomenclature of Foreign Trade of the Customs Union within the Eurasian Economic Community (hereinafter - the Customs Union)";
b) in the ninth paragraph, the words "customs duties (except customs duties due to the application of measures to protect the economic interests of the Russian Federation in foreign trade in accordance with the legislation of the Russian Federation)," shall be deleted;
2) article 9:
a) In the first paragraph of paragraph 1 words "customs duties (except customs duties due to the application of measures to protect the economic interests of the Russian Federation in foreign trade in accordance with the laws of the Russian Federation)," delete the words "imported into the customs territory of the Russian Federation "with the words" imported into the Russian Federation ";
b) in the second paragraph of item 5 word "import duties" shall be deleted;
3) article 12:
a) in the title, the words "imported into the territory of the Russian Federation" with the words "imported into the Russian Federation";
b) the words "imported into the territory of the Russian Federation" with the words "imported into the Russian Federation";
4) Article 16 words "customs legislation of the Russian Federation" with "the customs legislation of the Customs Union, the international treaties of the - of the Customs Union, the Russian Federation legislation on customs."

Article 11
In part four of Article 22 Federal Law of July 17 1999 year № 176-FZ "On Postal Communication" (Collected Legislation of the Russian Federation, 1999, № 29, Art. 3697) the words "Customs Code of the Russian Federation" with "the customs legislation of the Customs Union EurAsEC, international treaties of the Russian Federation, the Russian law on customs and other legislation of the Russian Federation. "

Article 12
The Federal Law of July 18 1999 year № 183-FZ "On Export Control" (Collected Legislation of the Russian Federation, 1999, № 30, Art. 3774; 2005, № 30, Art. 3101; 2007, № 49, Art. 6044 ; 2011, № 30, Art. 4590) as follows:
1) in the ninth paragraph of Article 1 words "moving goods, information, intellectual property (rights to them) through the customs border of the Russian Federation" with "the import to the Russian Federation and export of Russian goods, information, intellectual property (rights on them) ";
2) Paragraph six points 2 article 5 repealed;
3) fourth paragraph of Article 7 read as follows:
"Customs controls customs operations in respect of controlled goods and technologies imported to Russia and exported from the Russian Federation in accordance with the customs legislation of the Customs Union within the Eurasian Economic Community and (or) the law of the Russian Federation on customs;";
4) in Section 19 words "in the customs territory of the Russian Federation" with the words "to the Russian Federation."

Article 13
The article 3 Federal Law May 31 2001 year № 73-FZ "On state forensic activities in the Russian Federation" (Collected Legislation of the Russian Federation, 2001, № 23, Art. 2291; 2002, № 1, Art. 2; 2007 , № 7, Art. 831) the words "Customs Code of the Russian Federation" with "Russian legislation on customs."

Article 14
Write in the Russian Federation Code of Administrative Offenses (Collection of the Russian Federation, 2002, № 1, Article 1;. № 30, Article 3029;. № 44, Article 4295;. 2003, № 27, Article 2700, 2708, 2717.; № 46, Art 4434;. № 50, Art 4847, 4855;. 2004, № 31, Art 3229;. № 34, Art 3529, 3533;. 2005, № 1, Art 9, 13, 37, 40, 45. 10, 763, 13, 1075, 1077, 19, 1752, 27, 2719, 2721, 30, 3104, 3124, 3131, 50, 5247 , 52, 5574, 2006, 1, 4, 10, 6, 636, 10, 1067, 12, 1234, 17, 1776, 18, 1907, 19, 2066, 23, 2380, 31, 3420, 3433, 3438, 3452, 45, 4641, 50; № 5279, Art 52;. № 5498, Art 2007;. 1, № 21, Art 25, 29, 7;. № 840, Art 16;. № 1825, Art 26;. № 3089, Art 30;. № 3755 , Item 31, № 4007, item 4008, 41; № 4845, item 43; № 5084, item. 46; No. 5553, art. 2008; 18, No. 1941, art. 20; No. 2251, art. 30; No. 3604, art. 49; No. 5745, art. 52; No. 6235, art. 6236, 2009; 1, No. 17, art. 7; No. 777, art. 23; No. 2759, art. 2776, 26; No. 3120, art. 3122, 29; No. 3597, art. 3599, 3642, 30; No. 3739, art. 48; No. 5711, art. 5724, 5755, 52; No. 6412, art. 2010; 1, No. 1, art. 18; No. 2145, art. 21; No. 2525, art. 2530, 23; No. 2790, art. 25; No. 3070, art. 27; No. 3416, art. 30; No. 4002, art. 4005, 4006, 4007, 31; No. 4158, art. 4164, 4193, 4195, 4206, 4207, 4208, 32; No. 4298, art. 41; No. 5192, art. 49; No. 6409, art. 52; No. 6984, art. 2011; 1, No. 10, art. 23, 54, 7; No. 901, art. 15; No. 2039, art. 17; No. 2310, art. 19; No. 2714, art. 2715, 23; No. 3260, art. 27; No. 3873, art. 3881, 29; No. 4290, art. 4298, 30; No. 4573, art. 4584, 4585, 4590, 4598, 4600, 4601, 4605, 46; No. 6406, art. XNUMX) the following changes:
1) part 1 1.8 article the words ", except as provided for in international treaties of the Russian Federation";
2) regarding Article 1 4.5 words "customs, patent," with the word "patent," after "the expiry of one year from the date of an administrative offense," the words "for violation of the customs legislation of the Customs Union within the Eurasian Economic Community (hereinafter - customs union) and (or) the law of the Russian Federation on customs after two years from the date of the administrative offense ";
3) chapter 4 add Article 4.8 follows:
"Article 4.8. Computation of time
1. The terms provided in this Code, shall be calculated for hours, days, days, months, years. Period determined by the period beginning on the day after the calendar date or event that defined the beginning of the term.
2. Term calculated in days, hours 24 expire the last day. Period calculated in months shall expire on the corresponding day of the last month, and if this month does not have a corresponding number the period shall expire on the last day of the month. Period, calculated in years, expires in the corresponding month and day of the last year.
3. Term calculated days, expire on the last day of the deadline. If the end of a period calculated in days, not a working day, the last day of the term will be the first following working day.
4. If an application, complaint, or other documents have been handed over the money to the organization of communication, credit institution, announced or transferred to the authority or person authorized to receive them until the last day 24 hour period, the period is not considered missing.
Note. The provisions of this Article shall not apply if the other articles of this Code, another procedure of computing time limits, as well as in determining the time of administrative penalties. ";
4) chapter 14 add Article 14.50 follows:
"Article 14.50. Failure to perform duties and requirements for the implementation of foreign trade barter
Failure to meet the requirements for importing equal value goods into the Russian Federation, rendering equivalent services to foreigners, performing equivalent works, transferring equivalent exclusive rights to intellectual property objects or granting the right to use intellectual property objects, or the obligation to enroll in a timely manner when performing foreign trade barter transactions To accounts in authorized banks of monetary funds in the event that foreign trade barter transactions and provide for a partial use of money and (or) other means of payment, or in the case of sales of goods without their import to the Russian Federation or unsubstantiated performance of such duty -
punishable by an administrative fine on officials in the amount of ten thousand to twenty thousand rubles for legal entities - from one-half to one-time cost of the commodities which are the subjects of the administrative offense. ";
5) in the first paragraph of Article 5 15.25 words "in the customs territory of the Russian Federation (not obtained in the customs territory of the Russian Federation) the goods" with "to the Russian Federation (not received in the Russian Federation) the goods";
6) 16 section to read as follows:
"Chapter 16. Administrative violations in the field of customs (violation of customs regulations)
Article 16.1. Illegal movement across the customs border of the Customs Union of goods and (or) international carriage of vehicles
1. Violation of the procedure for the arrival of goods and (or) transport means of international transportation to the customs territory of the Customs Union by importing them, in addition to the places of movement of goods across the customs border of the Customs Union or other places or outside the time of work of the customs bodies, Aimed at the actual crossing of the customs border of the Customs Union goods and (or) vehicles of international transport In case of their departure from the customs territory of the Customs Union, in addition to the places of movement of goods across the customs border of the Customs Union or other places established by the legislation of the Member States of the Customs Union or outside the time of the work of customs bodies or without permission of the customs authority,
punishable by an administrative fine on citizens and legal entities in the amount of one-half to three times the value of goods and (or) means of transport which are the subjects of the administrative offense, with or without confiscation of such items, or confiscation of an administrative offense for officials - from ten thousand to twenty thousand.
2. Concealment of goods from customs control through the use of caches or other means of impeding the detection of products, or by making a kind of other goods when moving them through the customs border of the Customs Union -
punishable by an administrative fine on citizens and legal entities in the amount of one-half to three times the value of the goods which are the subjects of the administrative offense, with or without confiscation of such and confiscation of goods and (or) vehicles, which were the instruments of committing the administrative offense, or the confiscation of the subjects administrative offense, on officials - from ten thousand to twenty thousand.
3. Reporting to the customs authority false information about the number of packages, their labeling, the name, gross weight and (or) the volume of goods upon arrival in the customs territory of the Customs Union, departure from the customs territory of the Customs Union or placing goods under the customs procedure for customs transit or To the temporary storage warehouse by submitting invalid documents or using for this purpose a counterfeit identification means or a genuine means of identification relating to the other goods and (or) means of transport -
punishable by an administrative fine on citizens in the amount of one thousand to two thousand five hundred rubles with confiscation of goods, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense, on officials - from five thousand to ten thousand rubles for legal entities - from fifty thousand to one hundred thousand rubles with confiscation of goods, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense.
4. Submission to the customs body of invalid documents for goods when arriving in the customs territory of the Customs Union, departure from the customs territory of the Customs Union or placing goods under the customs procedure of customs transit or to the temporary storage warehouse, if such documents could serve as a basis for non-compliance with the international agreements of the member states The Customs Union, the decisions of the Commission of the Customs Union and the regulatory legal acts of the Russian Federation, issued in accordance Corollary with international agreements of - members of the Customs Union of prohibitions and restrictions, except for non-tariff regulation measures -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles for officials - from ten thousand to twenty thousand rubles for legal entities - from fifty thousand to one hundred thousand.
Notes:
1. For administrative offenses provided for in this chapter, persons engaged in entrepreneurial activities without forming a legal entity, have administrative responsibility as legal entities.
2. For the purposes of this Chapter, the mean void documents forged documents, documents obtained illegally, documents containing false information, documents relating to other goods and (or) vehicles and other documents which have no legal force.
Article 16.2. Non-declaration or false declaration of goods
1. Non-declaration in the prescribed form of goods subject to customs declaration, except as provided in Article 16.4 this Code -
punishable by an administrative fine on citizens and legal entities in the amount of one-half to two times the value of the goods which are the subjects of the administrative offense, with or without confiscation of such items, or confiscation of an administrative offense for officials - from ten thousand to twenty thousand.
2. Statement by the declarant or customs agents for customs declaration of goods false information about their name, description, classification code for Single Commodity Nomenclature of Foreign Economic Activity of the Customs Union, the country of origin, their customs value, or other information, if such information could have served or serve as a basis for exemption from the payment of customs duties, taxes or underreporting their size -
punishable by an administrative fine on citizens and legal entities in the amount of one-half to two times the amount of payable customs duties and taxes, with the confiscation of the goods, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense, on officials - from ten thousand to twenty thousand.
3. Statement by the declarant or customs agents for customs declaration of goods false information about goods or submission of invalid documents, if such information or documents may be grounds for non-compliance with the international treaties signed states - members of the Customs Union, the decisions of the Commission of the Customs Union and the regulations of the Russian Federation adopted accordance with the international treaties of the - of the Customs Union, the prohibitions and restrictions -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with confiscation of goods, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense, on officials - from ten thousand to twenty thousand rubles for legal entities - from one hundred thousand to three hundred thousand rubles with confiscation of goods, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense.
Article 16.3. Failure to comply with the prohibitions and (or) the restrictions on the importation of goods into the customs territory of the Customs Union and the Russian Federation and (or) export from the customs territory of the Customs Union and the Russian Federation
1. Non-compliance with the provisions of the Customs Union Commission, the decisions of the Customs Union Commission and the regulations of the Russian Federation issued in accordance with the international treaties of the member states of the Customs Union, prohibitions and restrictions, with the exception of non-tariff regulation measures, on the import of goods into the customs territory of the Customs Union or to the Russian Federation and (or) the export of goods from the customs territory of the Customs Union or from the Russian Federation, with the exception of M of the cases provided for in Part 4 of Article 16.1, Part 3 of Article 16.2 of this Code, -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles for officials - from ten thousand to twenty thousand rubles for legal entities - from one hundred thousand to three hundred thousand.
2. Non-observance of the Customs Union member states established by international treaties, decisions of the Customs Union Commission and regulatory legal acts of the Russian Federation issued in accordance with international treaties of the Member States of the Customs Union, measures of non-tariff regulation when importing goods into the customs territory of the Customs Union or the Russian Federation and Or) when exporting goods from the customs territory of the Customs Union or from the Russian Federation, except as provided in part 3 Article 16.2 of this Code, -
punishable by an administrative fine on citizens in the amount of from one thousand to two thousand rubles with confiscation of goods, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense, on officials - from five thousand to ten thousand rubles for legal entities - fifty thousand to one hundred thousand rubles with confiscation of goods, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense.
Article 16.4. Non-declaration or false declaration by individuals of foreign currency or currency of the Russian Federation
Non-declaration or false declaration by individuals of foreign currency, the currency of the Russian Federation, traveler's checks, or external or internal securities in certificated form, through the customs border of the Customs Union and subject to written declaration -
punishable by an administrative fine on citizens in the amount of from one thousand to two thousand five hundred rubles.
Article 16.5. Violation of the customs control zone
Movement of goods and (or) vehicles or persons, including government officials, with the exception of customs officials, the border customs control zone or within it, or of industrial or other economic activities without the permission of the customs authority, if such authorization is required, -
shall entail a warning or the imposition of an administrative fine on citizens in the amount of three hundred to five hundred rubles for officials - from five hundred to one thousand rubles for legal entities - from five thousand to ten thousand.
Article 16.6. Failure to take action in the event of an accident or force majeure
1. Non-acceptance by the carrier in the event of an accident, force majeure or other circumstances that prevent the delivery of goods and (or) vehicles to the place of arrival or at the place where the customs border of the Customs Union crosses, stop or land a water or aircraft in designated places or transport goods in Compliance with customs transit, measures to ensure the safety of goods and (or) vehicles, except for cases of irrevocable loss of goods and (or) transport funds due to circumstances which the carrier could not prevent and which elimination did not depend on him -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand, on officials - from three thousand to four thousand rubles for legal entities - from thirty thousand to forty thousand.
2. Non-notification by the carrier to the nearest customs authority of an accident, the action of force majeure or the occurrence of other circumstances hindering the delivery of goods and / or vehicles to the place of arrival or at the place of crossing the customs border of the Customs Union, stopping or landing a water or aircraft in the established Places or transportation of goods in accordance with customs transit, the location of goods and (or) vehicles or failure to transport goods and (or) transport Means to the nearest customs authority or to another place specified by the customs body -
punishable by an administrative fine on citizens in the amount of three hundred to five hundred rubles for officials - from five hundred to one thousand rubles for legal entities - from five thousand to ten thousand.
Article 16.7. Submission of invalid documents customs operations
Submission by the declarant or other person of a customs representative or other person of documents for submission to the customs authority when performing customs operations, which entailed the declaration to the customs authority by the customs representative or other person of unreliable information about the goods and (or) failure to comply with the international agreements of the member states of the Customs Union , Decisions of the Commission of the Customs Union and regulatory legal acts of the Russian Federation, issued in accordance with international treaties And the member states of the Customs Union, prohibitions and restrictions, -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with confiscation of goods, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense, on officials - from ten thousand to twenty thousand rubles for legal entities - from one hundred thousand to three hundred thousand rubles with confiscation of goods, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense.
Article 16.8. Mooring to under customs control watercraft or other floating
Mooring to under customs control watercraft or other floating, except for cases when such mooring is permitted -
punishable by an administrative fine on citizens in the amount of five hundred to one thousand, on officials - from one thousand to two thousand rubles for legal entities - from ten thousand to twenty thousand.
Article 16.9. Non-delivery, delivery (transmission) without the permission of the customs authority or loss of goods or non-delivery of documents to the
1. Non-delivery of goods transported in accordance with the customs transit, the place of delivery or delivery (transmission) without the permission of the customs authority or loss of goods under customs control -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with confiscation of goods, which are the subjects of the administrative offense, or without, on officials - from ten thousand to twenty thousand rubles for legal entities - from three hundred thousand to five hundred thousand rubles with confiscation of goods, which are the subjects of the administrative offense, or without it.
2. Non-delivery of custom, commercial and transport (shipping) documents for goods carried in accordance with the customs transit, the place of delivery -
punishable by an administrative fine on citizens in the amount of three hundred to five hundred rubles for officials - from five hundred to one thousand rubles for legal entities - from five thousand to ten thousand.
Article 16.10. Failure to follow the procedure of customs transit
Failure to comply with the carrier by customs authorities at the customs transit time or a certain customs authorities of the route of transportation of goods or the delivery of goods to the customs control zone other than that specified by the customs authority as the place of delivery -
shall entail a warning or the imposition of an administrative fine on citizens in the amount of three hundred to five hundred rubles for officials - from five hundred to one thousand rubles for legal entities - from five thousand to ten thousand.
Article 16.11. Destruction, removal, modification or replacement of identification
Destruction, removal, modification or replacement of the means of identification, the customs authorities, without the permission of the customs authority or damage to or loss of such means of identification -
punishable by an administrative fine on citizens in the amount of three hundred to one thousand, on officials - from five hundred to two thousand rubles for legal entities - from five thousand to twenty thousand.
Article 16.12. The late submission of the customs declaration or providing documents and information
1. Missed deadlines for submission of full customs declaration for temporary periodic customs declaration, the final declaration of the goods in the declaration of goods in an unassembled or disassembled, or a customs declaration and (or) the required documents and information with the release of the goods before the customs declaration -
punishable by an administrative fine on officials in the amount of three thousand to five thousand rubles for legal entities - from ten thousand to fifty thousand.
2. Submission of a customs declaration out of time in cases where the declaration is made after the actual export of goods -
punishable by an administrative fine on officials in the amount of five thousand to ten thousand rubles for legal entities - from fifty thousand to one hundred thousand.
3. Submitted within the prescribed period of the customs authority of documents and information required for customs control -
punishable by an administrative fine on citizens in the amount of one thousand to two thousand five hundred rubles for officials - from ten thousand to twenty thousand rubles for legal entities - from one hundred thousand to three hundred thousand.
4. The late submission of the customs declaration for the goods, which were the tools, instrumentalities, or subjects of the administrative offense or a crime -
punishable by an administrative fine on citizens in the amount of one thousand to two thousand, on officials - from three thousand to five thousand rubles for legal entities - from ten thousand to fifty thousand.
5. Failure to execute persons, including operating in the field of customs, duties, storage of documents required for customs control, possession of which is mandatory -
punishable by an administrative fine on officials in the amount of two thousand five hundred to five thousand rubles for legal entities - from two hundred thousand to three hundred thousand.
Article 16.13. Commission or other cargo operations with goods under customs control, without the permission or notification of the customs authority
1. Execution of transactions for the unloading, loading, unloading, handling (handling) or other cargo operations with goods under customs control, sampling and samples of such products, open spaces or other places where there might be such goods or replacement international carriage carrying goods under customs control, without the permission of the customs authority in cases where such permission is required, -
punishable by an administrative fine on citizens in the amount of five hundred to one thousand, on officials - from one thousand to two thousand rubles for legal entities - from ten thousand to twenty thousand.
2. Of trading on unloading, reloading (transfer) or other cargo operations with goods under customs control, or replacement international carriage carrying goods under customs control, without notice to the customs authority in cases where the notice required -
punishable by an administrative fine on citizens in the amount of three hundred to five hundred rubles for officials - from five hundred to one thousand rubles for legal entities - from five thousand to ten thousand.
Article 16.14. Violation of the order placing goods in storage, storage or order them about transactions conducted with them
Violation of the requirements and conditions for placing goods in a bonded warehouse, bonded warehouse, to another place for temporary storage or a free warehouse, the order of their storage or order the commission of the goods under customs control operations without the permission of the customs authority in cases where such permission required, except as specified in other articles of this chapter -
punishable by an administrative fine on citizens in the amount of five hundred to one thousand five hundred rubles for officials - two thousand to ten thousand rubles for legal entities - from five thousand to twenty thousand.
Article 16.15. Failure to report to the customs office
Omission or violation of the deadline for submission to the customs authorities in reporting the cases provided for by the customs legislation of the Customs Union and (or) Russian law on customs, or submission of statements containing false information, -
shall entail a warning or the imposition of an administrative fine on officials in the amount of two thousand to five thousand rubles for legal entities - from twenty thousand to fifty thousand.
Article 16.16. Violation of terms of temporary storage of goods
Violation of the terms of temporary storage of goods -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with confiscation of goods, which are the subjects of the administrative offense, or without, on officials - from ten thousand to twenty thousand rubles for legal entities - from fifty thousand to hundred thousand rubles with confiscation of goods, which are the subjects of the administrative offense, or without it.
Article 16.17. Submission of invalid documents for release of goods before the customs declaration
Submission of invalid documents for release of goods before the customs declaration, if the information contained in such documents, influence decision customs authority decision on release of goods before the customs declaration -
punishable by an administrative fine on officials in the amount of ten thousand to twenty thousand rubles for legal entities - from fifty thousand to one hundred thousand.
Article 16.18. Failure to take or failure to re-importation of goods and (or) means of transport individuals
1. Failure to take the customs territory of the Customs Union by individuals temporarily imported goods and (or) means of transport in time of temporary import -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with confiscation of goods and (or) means of transport which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense.
2. Failure to individuals re-importation to Russia temporarily exported goods to be in conformity with the legislation of the Russian Federation mandatory re-importation, -
punishable by an administrative fine on citizens in the amount of the value of goods which are the subjects of the administrative offense.
Article 16.19. Failure to comply with the customs procedure
1. Statement in the declaration of goods false information about them or submitting invalid documents if the information and documents may be grounds for placing goods under the customs procedure under full or partial exemption from payment of customs duties, taxes or refund of amounts and (or) non-use measures tariff regulation, except as provided in paragraphs 3 and 4 article 16.1, parts and 2 3 article 16.2, 16.17 article of this Code -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with confiscation of goods, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense, on officials - from five thousand to twenty thousand rubles for legal entities - from one hundred thousand to five hundred thousand rubles with confiscation of goods, which are the subjects of the administrative offense, or without, or confiscation of subjects of the administrative offense.
2. Use or disposal of the goods in violation of the customs procedure under which they are placed, including the transfer of the right of use of the customs procedure by sending the goods of ownership, use or disposition, if permitted in accordance with the customs procedure to another person without the permission of the customs authority, if such authorization is required, -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with confiscation of goods, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense, on officials - from ten thousand to twenty thousand rubles for legal entities - from one to two times the value of the goods which are the subjects of the administrative offense, with or without confiscation of such items, or confiscation of an administrative offense.
3. Not Ending in time of the customs procedure for which a requirement of its completion -
punishable by an administrative fine on citizens in the amount of one thousand to two thousand, on officials - from ten thousand to twenty thousand rubles for legal entities - from one hundred thousand to three hundred thousand rubles with confiscation of goods, which are the subjects of the administrative offense, or without or confiscation of any subjects of the administrative offense.
Article 16.20. Illegal use or disposal of conditionally released goods or illegal use of the goods arrested
1. Use of conditionally released goods, transfer of possession or use of, the sale of conditionally released goods or disposal by other means in violation of the prohibitions and (or) restrictions on the use and disposal of such products, except as provided by part 2 16.19 articles of this Code, -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles for officials - from ten thousand to twenty thousand rubles for legal entities - from one to two times the value of the goods which are the subjects of the administrative offense, with the confiscation of their or without confiscation or subjects of the administrative offense.
2. Use goods that during the customs control under arrest, without the permission of the customs authority -
punishable by an administrative fine on officials in the amount of five thousand to ten thousand rubles for legal entities - from ten thousand to thirty thousand.
Article 16.21. Illegal usage of goods, acquisition, storage or transportation
The use of goods that are illegally transferred across the customs border of the Customs Union and in respect of which customs duties and taxes have not been paid or are not observed by the international agreements of the Member States of the Customs Union, decisions of the Customs Union Commission and regulatory legal acts of the Russian Federation issued in accordance with international treaties Member states of the Customs Union, prohibitions and restrictions, or goods issued, including conditionally, in accordance with the customs interest The use of which the transfer of which is owned or used or otherwise disposed of in violation of the established prohibitions and / or restrictions, as well as the acquisition, storage or transportation of such goods -
punishable by an administrative fine on officials in the amount of ten thousand to twenty thousand rubles for legal entities - from one-half to two times the value of the goods which are the subjects of the administrative offense, with or without confiscation of such items, or confiscation of an administrative offense.
Article 16.22. Violation of the terms of payment of customs payments
Violation of the terms of payment of customs duties and taxes payable in connection with the movement of goods across the customs border of the Customs Union -
punishable by an administrative fine on citizens in the amount of five hundred to two thousand five hundred rubles for officials - from five thousand to ten thousand rubles for legal entities - from fifty thousand to three hundred thousand.
Article 16.23. Illegal activity in the field of customs
1. Performing customs operations on behalf of the declarant or other interested persons by a person not included in the register of customs representatives, or included in the specified register on the basis of invalid documents, or excluded from it, except when the obligation to perform customs operations arose before the exclusion of the customs representative from Specified register or if the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs matters granted the right to consummate customs operations without the requirement for the inclusion of persons in the register of customs representatives -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles for officials - two thousand to five thousand rubles for legal entities - from ten thousand to fifty thousand.
2. Carrying out activities as customs carriers, authorized economic operators, owners of duty-free shops, temporary storage warehouses or bonded warehouses by persons included in the relevant register on the basis of invalid documents or excluded from the registers of persons engaged in activities in the field of customs affairs, unless The implementation of such activities is associated with the completion of customs operations, the obligation to commit which occurred prior to exclusion face Ia of the appropriate register -
punishable by an administrative fine on officials in the amount of two thousand to five thousand rubles for legal entities - from ten thousand to fifty thousand.
3. Failure or breach of the term message to the customs office to change the information stated in the application for inclusion in one of the registers of persons working in the field of customs, or to suspend the activities of these persons -
shall entail a warning or the imposition of an administrative fine on officials in the amount of one hundred to five hundred rubles for legal entities - from two thousand to ten thousand.
Article 16.24. Illegal operations temporarily imported vehicles
1. The use of temporarily imported vehicles of international transport in internal traffic within the customs territory of the Customs Union, or their transfer into the possession or use, sale or disposal by other means in violation of the restrictions on the use and disposal of such vehicles -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles for officials - from five thousand to twenty thousand rubles for legal entities - from fifty thousand to three hundred thousand.
2. Transfer the right to use or otherwise dispose of temporarily imported vehicles by individuals without the conditions established by the customs legislation of the Customs Union -
punishable by an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with confiscation of vehicles, which are the subjects of the administrative offense, or without confiscation of the subjects or administrative offense. ";
7) article 23.1:
a) Part 1 after figures "14.37," add numbers "14.50,";
b) part 2 after figures "16.21," the words "part 2 article 16.24,";
c) The third paragraph of 3 after figures "14.37," add numbers "14.50,";
8) article 23.8:
a) Part 1 read as follows:
"1. Customs authority shall consider cases on administrative offenses provided for in paragraphs 1, 3 and 4 article 16.1, articles 16.2 - 16.24 this Code.";
b) part 2 1.1 add paragraph to read:
"1.1) Head of department of the federal executive body authorized in the field of customs, his deputies;";
9) 3 paragraph of Article 2 23.9 words "and their deputies";
10) 12 paragraph of Article 2 28.3 after figures "14.10," add numbers "14.50,";
11) article 29.5 1.1 adding part as follows:
"1.1. In the cases provided for by international agreement, the case of an administrative offense shall identify the place of the administrative offense, if the place of its commission is the territory of another State.";
12) regarding Article 1 30.10 words "set out in Articles 30.1 - 30.3" with the words "set out in Articles 30.1, 30.2, parts and 1 3 article 30.3".

Article 15
Paragraph 3 article 61.1 Federal Law of October 26 2002 year № 127-FZ "On Insolvency (Bankruptcy)" (Collected Legislation of the Russian Federation, 2002, № 43, Art. 4190; 2009, № 18, Art. 2153) the words "Customs Russian law "with" the customs legislation of the Customs Union within the Eurasian Economic Community and (or) the law of the Russian Federation on customs. "

Article 16
That Article 29 Federal Law of December 27 2002 year № 184-FZ "On Technical Regulation" (Collected Legislation of the Russian Federation, 2002, № 52, Art. 5140; 2009, № 29, Art. 3626; 2010, № 1, Art . 6) as follows:
1) to name the words "on the territory of the Russian Federation" with the words "to the Russian Federation";
2) in paragraph 1:
a) In the first paragraph the word "mode" with the word "procedure", the words "customs territory" replaced with the word "territories", the words "customs regime" with "customs procedure";
b) In the second paragraph to read as follows:
"For the purposes of customs declaration of products, the Government of the Russian Federation, on the basis of a technical regulation adopted by a federal law or by a decree of the President of the Russian Federation, or by a decree of the Government of the Russian Federation, approves lists of products subject to the action not later than thirty days before the date of entry into force of the said technical regulations Paragraph of the first of this paragraph, indicating the codes of the single Commodity Nomenclature for Foreign Economic Activities, Customs Federal executive bodies performing functions in the established field of activity jointly with the federal executive authority authorized in the field of customs affairs and the federal executive body responsible for providing public services, managing state property in the field of technical regulation and metrology, Form the above lists and submit them to the Government of the Russian Federation no later than sixty days before Day of entry into force of the technical regulations. ";
c) in the third paragraph, the words "customs clearance" by "customs declaration", the words "commodity nomenclature of foreign economic activity" with "Single Commodity Nomenclature of Foreign Trade of the Customs Union";
3) in the first paragraph of paragraph 2 words "in the customs territory of the Russian Federation" with the words "to the Russian Federation," the word "mode" with the word "procedure";
4) in paragraph 3 words "in the customs territory of the Russian Federation" with the words "in the Russian Federation", the words "approved by the Government of the Russian Federation" with the words "established by the customs legislation of the Customs Union."

Article 17
The Federal Law of July 7 2003 year № 126-FZ "On communication" (Collected Legislation of the Russian Federation, 2003, № 28, Art. 2895; 2007, № 7, Art. 835; 2010, № 7, Art. 705; № 27, Art. 3408; № 31, Art. 4190; 2011, № 45, Art. 6333) as follows:
1) in sub-paragraph of Article 2 2 word "importation into the territory of the Russian Federation" with "import to the Russian Federation";
2) article 71 shall read as follows:
"Article 71. Import electronic means and high-frequency devices in the Russian Federation and export of electronic equipment and high frequency devices in the Russian Federation
Import electronic means and high-frequency devices in the Russian Federation and export electronic means and high-frequency devices of the Russian Federation shall be in accordance with international treaties of the Russian Federation, by the customs legislation of the Customs Union within the Eurasian Economic Community and the legislation of the Russian Federation. ".

Article 18
The Federal Law of December 8 2003 year № 164-FZ "On the Principles of State Regulation of Foreign Trade" (Collected Legislation of the Russian Federation, 2003, № 50, Art. 4850; 2004, № 35, Art. 3607; 2010, № 45, Art. 5750; № 50, Art. 6594) as follows:
1) article 2:
a) Paragraph 7 read as follows:
"7) foreign trade in goods - import and (or) export of goods.The movement of goods between part of the territory of the Russian Federation and another part of the territory of the Russian Federation, if such parts are not linked by the land territory of the Russian Federation, through the customs territory of a foreign state, Territory of the Russian Federation from the territories of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian And the movement of goods between the territories of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the laws of the Russian Federation and the norms of international law, is not a foreign trade in goods; ";
b) in paragraph 10 words "in the customs territory of the Russian Federation" with the words "to the Russian Federation";
c) in paragraph 15 word "customs" and the word "Customs" shall be deleted;
d) paragraph 19 repealed;
e) in paragraph 28 words "from the customs territory of the Russian Federation" with the words "of the Russian Federation";
2) point 3 article 4 repealed;
3) article 6:
a) Paragraph 3 read as follows:
"3) state regulation of foreign trade, including customs and tariff and non-tariff regulation in the cases stipulated by federal laws and international treaties of the Russian Federation and the decisions of the Commission of the Customs Union, and government regulation of activities in the field of conformity of goods with mandatory requirements in relation to their import to the Russian Federation and export from the Russian Federation ";
b) Paragraph 5 after the word "determination", the words "in accordance with international treaties of the Russian Federation and the decisions of the Commission of the Customs Union";
a) paragraph 6 after "determination", the words "in accordance with international treaties of the Russian Federation and the decisions of the Commission of the Customs Union";
4) article 13:
a) Paragraph 2 part 1 after "determine" the words "in accordance with international treaties of the Russian Federation and the decisions of the Commission of the Customs Union";
b) in Part 2:
3 item read as follows:
"3) sets the rates of customs duties, unless otherwise stipulated by international treaties of the - of the Customs Union within the Eurasian Economic Community (hereinafter - the Customs Union),";
4 point after the word "determine" the words "in accordance with international treaties of the Russian Federation and the decisions of the Commission of the Customs Union";
5 item read as follows:
"5) in the cases provided for in international treaties of the Russian Federation establishes the administrative procedure of export and (or) import of certain goods which could have an adverse effect on national security, life and health, property of natural or legal persons, public or municipal property environment, life or health of animals and plants, as well as determine a list of certain goods in respect of which such an order, ";
in paragraph 6 word "licensing procedures in the field of foreign trade in goods and" shall be deleted;
7 points and 8 abrogated;
11 point after the word "determine" the words "in accordance with international treaties of the Russian Federation and the decisions of the Commission of the Customs Union";
point 13 repealed;
5) article 19 after the words "in accordance with" the words "international treaties states - members of the Customs Union and (or)";
6) article 21:
a) the name should read:
"Article 21. Quantitative restrictions by the Government of the Russian Federation, in exceptional cases stipulated by international treaties of the Russian Federation";
b) The first paragraph of 2 read as follows:
"2. Government of the Russian Federation in accordance with the international treaties of the Russian Federation, in exceptional cases, not more than six months can be determined";
7) part 2 25 article read as follows:
"2. The export and (or) import of certain goods shall be in accordance with international treaties of the Russian Federation and the decisions of the Commission of the Customs Union by issuing export permits and (or) the importation of certain goods.";
8) article 26 shall read as follows:
"Article 26. Exclusive right to export and (or) the importation of certain goods
1. The right to pursue foreign trade may be limited by providing exclusive rights to export and (or) the importation of certain goods by Commission Decision of the Customs Union, and in the cases provided for in international treaties of the Russian Federation, the Government of the Russian Federation.
2. Certain types of goods for export and (or) import is granted the exclusive right and the procedure for determining the Government of the Russian Federation, an organization that provides the exclusive right to export and (or) import of certain goods, determined by the decision of the Commission of the Customs Union. The list of organizations that have been granted the exclusive right to export and (or) import of certain goods, established by the Government of the Russian Federation. ";
9) 27 article the words "in accordance with" the words "international treaties of the Russian Federation, decisions of the Commission of the Customs Union and the";
10) regarding Article 2 31 words "customs legislation of the Russian Federation" with "the customs legislation of the Customs Union and (or) Russian law on customs," the word "custom" and the word "Customs" shall be deleted;
11) regarding Article 1 32:
a) Paragraph 4 words "and cultural heritage";
b) in paragraph 9:
in point "a" word "of the customs legislation of the Russian Federation" with "the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs";
in subparagraph "b" word "cargo" shall be deleted;
12) article 45:
a) Part 1 deemed null and void;
b) in Part 2 words "in the customs territory of the Russian Federation" with the words "to the Russian Federation," the words "customs territory of the Russian Federation" with "the territory of the Russian Federation";
c) the portion 4 deemed null and void;
d) in the first paragraph of 5 words "on the territory of the Russian Federation" with the words "in the Russian Federation";
d) part 6 and 7 abrogated;
13) part 2 article 54 repealed.

Article 19
The Federal Law of December 10 2003 year № 173-FZ "On Currency Regulation and Currency Control" (Collected Legislation of the Russian Federation, 2003, № 50, Art. 4859; 2005, № 30, Art. 3101; 2007, № 1, Art. 30; № 29, Art. 3480; 2010, № 47, Art. 6028; 2011, № 29, Art. 4291; № 30, Art. 4584) as follows:
1) in subparagraph "d" of paragraph 9 1 1 article, the words "in the customs territory of the Russian Federation" with the words "in the Russian Federation", the words "from the customs territory of the Russian Federation" with the words "of the Russian Federation";
2) article 15 shall read as follows:
"Article 15. Import to the Russian Federation and export from the Russian Federation currency values, the currency of the Russian Federation and the domestic securities
Import to the Russian Federation and export from the Russian Federation, foreign currency and (or) the currency of the Russian Federation, as well as travelers checks, foreign and (or) domestic securities in certificated form by residents and non-residents without restriction, subject to the requirements of the customs legislation of the Customs Union within Eurasian Economic Community and the Russian Federation legislation on customs. ";
3) article 19:
a) in paragraph 2 1 of words "in the customs territory of the Russian Federation" with the words "to the Russian Federation," the word "Customs" shall be deleted;
b) in paragraph 4 2 of the word "Customs" shall be deleted;
4) regarding 15 23 article, the words "through the customs border of the Russian Federation" with the words "imported to Russia and exported from the Russian Federation," the words "on the customs clearance" with "the commission of customs operations in respect."

Article 20
The Federal Law of December 20 2004 year № 166-FZ "On fisheries and conservation of marine biological resources" (Collected Legislation of the Russian Federation, 2004, № 52, Art. 5270; 2007, № 50, Art. 6246; 2008, № 49 , Art. 5748; 2011, № 1, Art. 32) as follows:
1) in paragraph 4 part 2 13 article, the words "in the customs territory of the Russian Federation" with the words "in the ports of the Russian Federation, as well as in conformity with the procedure established by the Government of the Russian Federation, in the other place of delivery";
2) article 19:
a) for the 3.2 words "in the customs territory of the Russian Federation" with the words "in the ports of the Russian Federation, and in conformity with the procedure established by the Government of the Russian Federation, in the other place of delivery";
b) part 3.3 read as follows:
"3.3. Procedure specified in the delivery of this article 3.2 catches living aquatic resources and products made from them fish and other products in the ports of the Russian Federation, as well as in conformity with the procedure established by the Government of the Russian Federation, in other places of delivery established by the Government of the Russian Federation." .

Article 21
The Federal Law of July 22 2005 year № 116-FZ "On special economic zones in the Russian Federation" (Collected Legislation of the Russian Federation, 2005, № 30, Art. 3127; 2006, № 23, Art. 2383; 2007, № 45 , Art. 5417; 2009, № 52, Art. 6416; 2011, № 30, Art. 4563; № 45, Art. 6335) as follows:
1) article 1 shall read as follows:
"Article 1. Legal regulation of relations in the field of special economic zones in the Russian Federation
1. Relations in the area of ​​special economic zones in the Russian Federation are regulated by the Agreement on the free (special, special) economic zones in the customs territory of the Customs Union and the customs procedure of customs-free zone 18 June 2010 year (hereinafter - the Agreement on SEZ) and other acts of the customs legislation of the Customs Union within the Eurasian Economic Community (hereinafter - the Customs Union), the Russian Federation legislation on special economic zones and other legislation of the Russian Federation.
2. Russian legislation on special economic zones consist of the present Federal Law and adopted in accordance with it, other federal laws.
3. Relations in the area of ​​special economic zones may also be regulated by decrees of the President of the Russian Federation, the Government of the Russian Federation and other normative legal acts adopted in accordance with the Russian law on special economic zones. ";
2) chapter 1 add Article 5.1 follows:
"Article 5.1. Taxation residents of special economic zones
Taxation of residents of special economic zones in accordance with the legislation of the Russian Federation on taxes and duties ".
3) part 3 10 article read as follows:
"3. Individual entrepreneurs and businesses who are not residents of the special economic zone, has the right to do business in the special economic zone, except for the port special economic zone, subject to the provisions of this part. In port special economic zone has the right to operate:
1) administration seaport, river port, airport, federal state enterprises and joint stock companies (the shares of which are federal property) - for the operation and safety of the sea port, river port, the airport in full in accordance with the legislation of the Russian Federation;
2) executive authorities of the Russian Federation or the management company or referred to in part 2 article 8 this Federal Law Company, endowed with certain powers to manage the port special economic zone in accordance with Article 7 this Federal law - to ensure the functioning of the port special economic zone ;
3) individual entrepreneurs and businesses who are not residents of the port special economic zone - the construction and operation of the infrastructure of the port special economic zone and the infrastructure created in the boundaries of the land granted to management body of the port special economic zone resident port special economic zone. ";
4) Chapter 8:
a) the name should read:
"Chapter 8. Use of the customs procedure of free customs zone in the special economic zones";
b) Article 36 read as follows:
"Article 36. General provisions on the use of the customs procedure of customs-free zone in the special economic zones
1. This chapter defines the application in areas of industrial production, technology implementation and port special economic zone of the customs procedure of customs-free zone established by the customs legislation of the Customs Union.
2. In tourist-recreational special economic zones of the customs procedure of free customs zone does not apply.
3. In the industrial, manufacturing and technology-innovative special economic zones can be placed and used goods placed under the customs procedure of customs-free zone, customs union, not placed under the customs procedure of customs-free zones, and foreign goods placed under other customs procedures.
4. In the territories of port special economic zones, goods placed under the customs procedure of the free customs zone can be placed and used, as well as in the cases established by the Agreement on SEZ, vehicles of international transportation and goods not placed under the customs procedure of the free customs zone. Goods of the Customs Union imported into the port special economic zone by the executive authority of the subject of the Russian Federation or by the management company or the joint-stock company specified in part 2 of Article 8 of this Federal Law by the joint-stock company exercising in the territory of the port special economic zone separate powers to manage the port special economic zone in accordance with Article 7 of this Federal Law, including ensuring its functioning, under the customs procedure of free customs Zones do not fit.
5. The federal body of executive power authorized in the field of customs, determine the procedures and technologies of customs operations in respect of goods, including vehicles, imported (imported) into the territory of the special economic zones and exported from the territory of the special economic zones. ";
a) Article 37 read as follows:
"Article 37. Customs procedure for the free customs zone
1. Contents of the customs procedure of free customs zones and conditions for placing goods under the customs procedure of customs-free zones are defined by the Agreement on the FEZ.
2. Under the customs procedure of customs-free zones can not be placed goods ordered in accordance with the Agreement on the FEZ. The Russian Federation has the right to establish a list of goods that can not be placed under the customs procedure of customs-free zone.
3. Goods placed under the customs procedure of customs-free zones, subject to customs declaration in accordance with the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs, except for items specified in paragraph 4 this article.
4. Foreign goods imported into the territory of the port special economic zone from the territory of a state that is not a member of the Customs Union, if such goods are not intended for construction, reconstruction of the infrastructure of the seaport, river port, airport located in the port special economic zone, Customs procedure of the free customs zone without their customs declaration, except for cases established in accordance with part 5 of this article. In respect of such goods, only customs operations are carried out related to the arrival of goods in the customs territory of the Customs Union.
5. The Government of the Russian Federation may establish cases where foreign goods imported into the territory of the port special economic zone with the territory of a non-member of the Customs Union, and placed under the customs procedure of customs-free zones are subject to customs clearance.
6. When goods are placed under the customs procedure of free customs zone, used in industrial production and technology development of the special economic zone, declaring the goods may only resident of a special economic zone, into which such goods are imported.
7. When goods are placed under the customs procedure of free customs zone, used in the port special economic zone, the declarant may be a resident of the port special economic zone, or any other person referred to in subparagraph 1 fifth paragraph or subparagraph of Article 2 186 Customs Code of the Customs Union.
8. Goods placed by residents of a special economic zone under the customs procedure of customs-free zone in order to implement (management) of industrial production, technology development and port operations in accordance with an agreement on the implementation of (the conduct of) activity in the special economic zone.
9. In order to confirm compliance with the conditions for placing goods under the customs procedure of customs-free zone resident of a special economic zone in the customs authority is an agreement on the implementation of (the conduct of) activities in the exclusive economic zone and the certificate of registration of a new special economic zone residents or copies of documents certified by a person , presented them.
10. If the goods are placed under the customs procedure of the free customs zone for the purpose of placing them on the territory of the port special economic zone by a person who is not a resident of the port special economic zone, to confirm compliance with the conditions for placing goods under the customs procedure of a free customs zone, the declarant of goods must submit to the customs body a prisoner Between the owner of such goods and the resident of the port special economic zone agreement on the provision of services for the storage (storage) of goods, Loading (unloading) of goods and the performance of other operations established by the Agreement on SEZ.
11. With regard to foreign goods placed under the customs procedure of the free customs zone and intended for the performance of processing (processing) operations in respect of such goods, as a result of which the goods lose their individual characteristics and (or) in the manufacture of goods (including assembly , Dismantling, installation, fitting), as well as for repair, the customs body, at the request of the declarant, identifies such goods in goods manufactured (received) using foreign goods, Under the customs procedure of the free customs zone.
12. In order to identify foreign goods placed under the customs procedure of customs-free zones, goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zone may be an indicator that the engagement of the SEZ.
13. Acceptability of the declared method of identification of foreign goods placed under the customs procedure of a free customs zone in goods manufactured (received) with the use of foreign goods placed under the customs procedure of the free customs zone shall be established by the customs authority taking into account the characteristic features of goods and operations performed with them In part 11 of this article. If the customs body decides to identify the foreign goods placed under the customs procedure of the free customs zone in goods manufactured (received) with the use of foreign goods placed under the customs procedure of the free customs zone, the customs authority shall not be deemed to be acceptable, Method of identification.
14. The procedure of identification of foreign goods placed (placed) under the customs procedure of customs-free zones, goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zones established by the federal executive body authorized in the field of customs.
15. The completion of the customs procedure of free customs zone shall be in accordance with the Agreement on the FEZ.
16. At the completion of the customs procedure of the free customs zone applied in the territories of industrial-production and technology-innovative special economic zones in respect of goods placed under the customs procedure of the free customs zone and goods manufactured (received) using goods placed under the customs procedure Free customs zone, the declarant may only be a resident of a special economic zone who placed goods under the customs procedure of a free customs zone, for and exception of cases envisaged in the 17 and 18 this article.
17. If you lose a person resident status of a special economic zone at the completion of the customs procedure of customs-free zone in the manner provided by the Agreement on SEZ, declaring the goods serves person who lost the status of a resident of a special economic zone.
18. In case of transfer of ownership, use and (or) disposal of goods placed under the customs procedure of customs-free zone, the other residents of the special economic zone at the end of the customs procedure of customs-free zone in the manner provided by the Agreement on SEZ, declaring the goods is a resident of a special economic zone to whom the rights of possession, use and (or) disposal of such goods.
19. When goods are placed under the customs procedure of the free customs zone applied in the territory of the port special economic zone and upon termination of the validity of the said customs procedure in the event that such goods remained in an unchanged state, except for changes due to natural wear and tear or natural loss under normal conditions of carriage ), Storage and (or) use (operation), the declarant of goods may be a resident of the port special economic zone, placed goods under the customs th procedure of free customs zone, except for the cases envisaged in the 17 and 18 of this article, or any other person referred to in subparagraph 1 or fifth paragraph of sub-article 2 186 of the Customs Code of the Customs Union.
20. At the completion of the customs procedure of customs-free zone, used in the port special economic zone, in respect of goods manufactured (received) in the port special economic zone with goods placed under the customs procedure of customs-free zone, the declarant may only resident of the special port economic zone, placing the goods under the customs procedure of customs-free zone, except as provided 17 part of this article.
21. Upon completion of the customs procedure of the free customs zone, placing under the customs procedure for re-import of goods manufactured (received) exclusively from the goods of the Customs Union, including using goods of the Customs Union that are not placed under the customs procedure of the free customs zone, the amounts of tax Value added tax, excise duty in respect of goods of the Customs Union, when placing them under the customs procedure of the free customs zone was carried out in zmeschenie these taxes in accordance with the Russian legislation on taxes and fees.
22. The sum of value added tax, excise tax, in the cases specified in part 21 this Article shall be calculated based on the rates in effect on the date of registration of the customs declaration for placing the goods of the Customs Union under the customs procedure of free customs zone and the customs value of goods and (or) physical characteristics in physical terms (number, mass, volume or other characteristics), defined on the day of placement of goods under the Customs Union customs procedure of free customs zone.
23. If during the customs control the customs body shows signs that the document confirming the status of the goods manufactured (manufactured) using foreign goods placed under the customs procedure of the free customs zone contains false information and (or) issued on the basis of false, unreliable and ( Or) incomplete information, the customs authority shall send a reasoned request to the body authorized by the Government of the Russian Federation to issue the specified document (hereinafter - the authority authorizing nny document on the issue of confirming the status of the goods), to conduct an additional, together with the customs authority checks the validity of that document. Based on the results of this verification, the document confirming the status of the goods may be canceled by the body authorized to issue a document confirming the status of the goods.
24. The organization and conduct the audit referred to in Part 23 this Article shall be determined by the federal executive body authorized in the field of customs, together with the body authorized to issue a document confirming the status of the goods.
25. When the special economic zone ceases to operate, equipment placed under the customs procedure of a free customs zone, put into operation and used by a resident of a special economic zone for the implementation of an agreement on the implementation (operation) of activities in the territory of a special economic zone, as well as goods placed under the customs procedure of a free customs Zones and used to create real estate on the territory of a special economic zone are recognized as goods of the Customs Union, not Catching up under customs control, without payment of customs duties and taxes, without application of prohibitions and restrictions and without placement under the customs procedure of release for domestic consumption.
26. In the event of a person's loss of resident status in connection with the expiration of the agreement on the implementation (conduct) of activities in the territory of the special economic zone and the fulfillment of the terms of this agreement, equipment placed under the customs procedure of the free customs zone, put into operation and used by the resident to implement the agreement on Carrying out (operating) activities in the territory of a special economic zone, and goods placed under the customs procedure of the free customs zone and used for c Creation of real estate objects on the territory of a special economic zone is recognized as goods of the Customs Union that are not under customs control, without payment of customs duties and taxes, without the application of prohibitions and restrictions and without placing under the customs procedure of release for domestic consumption.
27. In order to recognize the goods specified in the parts and 25 26 this Article, customs union resident of a special economic zone shall be submitted to the customs authorities a written declaration made in any form, and documents containing the information:
1) on the resident;
2) on the implementation of a resident of the agreement on implementation (supervision) activities in the exclusive economic zone;
3) about placing these goods under the customs procedure of customs-free zone;
4) the commissioning of the equipment, if the application is in respect of the equipment;
5) for the recording of ownership of a resident of a special economic zone on the property in the Unified State Register of Rights to Real Estate and Transactions, if the application is in respect of goods used to build houses in the special economic zone.
28. The documents confirming the information on the resident of a special economic zone, are:
1) founding documents;
2) a document confirming the fact of making an entry about a resident - a legal entity into a single state register of legal entities, or a document confirming the fact of making an entry about a resident - an individual into a single state register of individual entrepreneurs. In the event that the said document is not submitted by a resident of a special economic zone, the federal executive body carrying out state registration of legal entities and individuals as individual entrepreneurs provides information confirming the fact of entering information about a legal entity or an individual entrepreneur in the interdepartmental request of a customs authority In the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs Effectively;
3) a certificate of tax registration. If the document is not presented by a resident of a special economic zone, on request of the customs authority interagency federal body of executive authority responsible for the control and supervision of the observance of the legislation on taxes and fees, provides information confirming the fact of the legal entity or individual entrepreneur to register the tax authority;
4) certificate about registration of residents of the special economic zone. If the document is not presented by a resident of a special economic zone, on inter-agency request the customs authority the federal executive body in charge of registration of legal entities and individual entrepreneurs as residents of special economic zones, provides information confirming the inclusion of a legal entity or individual entrepreneur to register residents of special economic zones.
29. Documents confirming the fulfillment by a resident of a special economic zone of the agreement on implementation (conduct) of the special economic zone, is a written certificate issued by the governing body of the special economic zone in the form and in the manner determined by the federal executive branch responsible for developing state Policy and regulatory oversight in the creation and functioning of special economic zones in the Russian Federation.
30. Goods placed under the customs procedure of the free customs zone and become unusable, as well as packaging and packing materials imported together with goods into the territory of the special economic zone, completely or partially lost their original purpose and their consumer properties, with the permission of the customs authority can be destroyed by Territory of a special economic zone or exported from the territory of a special economic zone with a view to their destruction in the manner determined by the federal executive body Authorities authorized in the field of customs affairs and with the reflection of the fact of destruction of goods placed under the customs procedure of the free customs zone and which have become unusable in the reporting submitted to the customs authority in accordance with Article 37.4 of this Federal Law.
31. The Russian Federation has the right to determine cases when packing and packaging materials, which are foreign goods imported into the territory of a special economic zone with foreign goods, and has not lost its original purpose and their application properties, may be removed from the territory of the special economic zone for the purpose of destruction without placing under the customs procedure for destruction, and the conditions and procedures for their removal and destruction. ";
d) add Article 37.1 follows:
"Article 37.1. Operations by the goods placed under the customs procedure of customs-free zone in the special economic zones
1. Actions performed on the goods placed under the customs procedure of free customs zone shall be determined in accordance with the Agreement on the FEZ.
2. The retail sale of goods placed under the customs procedure of the free customs zone and goods manufactured (received) using goods placed under the customs procedure of the free customs zone is prohibited on the territories of industrial-production, technology-innovative and port special economic zones. The Government of the Russian Federation has the right to establish a list of other prohibited operations carried out with goods placed under the customs procedure of the free customs zone on the territories of industrial-production, technology-innovative and port special economic zones. The corresponding resolution of the Government of the Russian Federation shall come into force no earlier than one year after the day of its official publication.
3. With the permission of the customs authorities permitted the execution of operations for the selection of samples in accordance with Article 155 Customs Code of the Customs Union and the transfer of such samples for research, including for certification in respect of:
1) goods placed under the customs procedure of customs-free zone;
2) goods made (received) with the goods placed under the customs procedure of customs-free zone;
3) goods made (received) with the goods placed under the customs procedure of customs-free zone and customs union, not placed under the customs procedure of customs-free zone.
4. Permission to perform sampling and sampling operations with respect to the goods specified in part 3 of this article and the transfer of such samples and samples for research shall be issued by the customs authority on the basis of a written request made by an interested person - a resident of a special economic zone or another person , Which is the owner of goods, the placement of which is carried out in the territory of the port special economic zone. The authorization shall be issued in writing on the day of the application in the form of a separate document or by affixing an appropriate official to the authorized official of the customs authority on the written request of the interested person. Permission is allowed only if the requirements set forth in paragraph 2 of Article 155 of the Customs Code of the Customs Union are fulfilled.
5. When transferring a resident of a special economic zone of possession, use and (or) disposal of goods placed under the customs procedure of customs-free zone, another resident of the special economic zone, such goods can be moved from one area of ​​special economic zone, which applies the customs procedure of free customs zone on the other territory of the special economic zone, which applies the customs procedure of free customs zone, in accordance with the customs procedure of customs transit.
6. Features of the application of the customs procedure of customs transit for goods specified in Part 5 this section shall be established by the federal executive body authorized in the field of customs.
7. When performing in the special economic zone of operations related to the consumption of goods placed under the customs procedure of customs-free zone, the fact that the consumption of such products should be reflected in the reports submitted to the customs authorities in accordance with Article 37.4 hereof. ";
e) add Article 37.2 follows:
"Article 37.2. Customs control in the special economic zones
1. Customs control of special economic zones is carried out by the customs authorities in accordance with the customs legislation of the Customs Union and (or) the law of the Russian Federation customs.
2. The territory of the special economic zone is a customs control zone. Movement of goods, vehicles, people, including government officials, with the exception of customs officials across the boundaries of special economic zones and within the allowed with the permission of the customs authority and under the supervision of the subject to the provisions of this Article.
3. The territory of the special economic zone should be equipped and equipped for the purpose of customs control. In order to ensure the effectiveness of customs control, the federal executive body authorized in the field of customs affairs, upon agreement with the federal executive authority exercising the functions of elaborating state policy and regulatory and legal regulation in the sphere of creation and functioning of special economic zones in the territory of the Russian Federation, establishes Requirements for the arrangement and equipment of the territory of the special economic zone, as well as for the arrangement and equipping of lands s land to residents of the special economic zone in the cases specified in paragraph of this Article 4.
4. According to the decision of the federal executive body, which exercises the functions of elaborating state policy and normative and legal regulation in the sphere of creation and functioning of special economic zones in the territory of the Russian Federation, upon agreement with the federal executive authority authorized in the field of customs, construction and equipment of land A site provided by the management of special economic zones to a resident of a special economic zone, as well as a general erimetra two or more plots of land provided by various residents of the special economic zone, provided that equips the borders of land plots are missing, do not belong to these residents of the special economic zone.
5. Provision of access control in the special economic zone, including the treatment of access of persons to such territory, shall be as determined by the federal executive body authorized in the field of customs, in coordination with the federal executive branch responsible for public policy and regulatory oversight in the creation and functioning of special economic zones in the Russian Federation.
6. Importation of goods into the territory of the special economic zone, which applies the customs procedure of free customs zone, except for the port special economic zone by the notification of the customs authority of such imported goods. Importation of goods into the port special economic zone in which the customs procedure applied customs-free zone, and the export of goods from the territory of the special economic zones, which use a customs procedure of free customs zones, subject to the permission of the customs authority.
7. Notification forms and authorizations referred to in part 6 this article, and the order of their completion set by the federal executive body authorized in the field of customs.
8. The customs authorities have the right to identify goods imported into the territory of the special economic zone in accordance with the procedure established by the Customs Code of the Customs Union. The federal executive body authorized in the field of customs affairs, in order to ensure compliance with the requirements of the customs legislation of the Customs Union, the legislation of the Russian Federation on the customs business and this Federal Law determines the procedure for performing customs operations associated with the identification of goods imported into the territory of a special Economic zone. ";
e) add Article 37.3 follows:
"Article 37.3. Implementation of temporary storage of goods in areas of industrial production and technology-innovative special economic zones
1. Premises, open areas, railway tracks and container sites located in the places coordinated with the customs body within the boundaries of industrial-production or technical-innovative special economic zones and intended for temporary storage of foreign goods imported by residents of such special economic zones are temporary storage sites . The specified places of temporary storage in the territories of special economic zones shall comply with the requirements of parts 1 and 2 of Article 71 of the Federal Law from 27 November 2010 No. 311-FZ "On Customs Regulation in the Russian Federation".
2. Requirements for the arrangement, equipment and locations of temporary storage in areas of industrial production and technology-innovative special economic zones are determined by the federal executive body authorized in the field of customs, subject to the provisions of this Article.
3. If a temporary storage in industrial production and technology development of the special economic zones are open air and (or) a room, located on the land allocated to a resident of a special economic zone by special economic zone, storage of foreign goods belonging to third parties, a location is not allowed.
4. Customs operations in respect of goods imported by a resident of a special economic zone into the territory of an industrial-production or technology-innovative special economic zone and exported from the territory of an industrial-production or technology-innovative special economic zone, necessary for placing such goods under the chosen customs procedure or for completion The actions of this customs procedure, and customs operations associated with the placement of goods for temporary storage, are committed on the territory of the industrial - production or technology-innovative special economic zone in places of temporary storage in the manner prescribed by the customs legislation of the Customs Union, the legislation of the Russian Federation on customs matters and this Federal Law.
5. Resident industrial production or technical-innovative special economic zone may be placed in temporary storage in temporary storage in the industrial manufacturing or technology-innovative special economic zone only those products declaring that he can act.
6. Temporary storage of goods in places of temporary storage in the territory of a special economic zone shall be carried out with the written permission of the customs authority issued on the basis of a written written request of a resident of a special economic zone that imports foreign goods into the territory of a special economic zone. Issuance of permission for temporary storage of goods in temporary storage areas and submission of documents and information for placing goods for temporary storage on the territory of an industrial-production or technology-innovative special economic zone shall be carried out in the manner prescribed by the customs legislation of the Customs Union, the legislation of the Russian Federation on customs matters and This Federal Law.
7. Resident industrial production or technical-innovative special economic zone, admitted for temporary storage of goods in temporary storage in the special economic zone shall:
1) to ensure the safety of goods in temporary storage;
2) not to allow operations with goods without permission of the customs authorities;
3) keep records of goods in temporary storage, in accordance with the procedure established by the federal executive body authorized in the field of customs, and present to the customs authorities reports on such goods.
8. In case of loss of goods in temporary storage in temporary storage in the special economic zone, the transfer to a third party without the permission of the customs authority or the use of such goods is not the purpose of temporary storage of special economic zone resident, received a permit for temporary storage of such goods shall pay customs duties and taxes in accordance with Article 172 Customs Code of the Customs Union.
9. Reporting forms on goods temporarily stored in temporary storage in the special economic zone, the order of their completion, and the order and timing of such reports to the customs authority established by the federal executive body authorized in the field of customs. ";
g) add Article 37.4 follows:
"Article 37.4. Goods accounting and reporting of the goods in the application of the customs procedure of free customs zone
1. Resident of a special economic zone accounts for the goods placed under the customs procedure of customs-free zone, and goods made (received) with the goods placed under the customs procedure of customs-free zone, and report on such goods to the customs office.
2. Any changes to the goods placed under the customs procedure of customs-free zone, and goods made (received) with the goods placed under the customs procedure of customs-free zones should be recorded in the accounting records.
3. Conduct accounting of goods placed under the customs procedure of customs-free zone, and goods made (received) with the goods placed under the customs procedure of customs-free zone, reporting forms on such goods, the order of filling of forms and the terms and timing of the customs office such reports shall be established by the federal executive body authorized in the field of customs. ";
h) add Article 37.5 follows:
"Article 37.5. Import into the territory of the port special economic zone of the goods placed outside to such import under the customs procedure applicable to exported goods
1. Goods placed outside the port special economic zone under the customs procedure applicable to exported goods may be imported into the territory of the port special economic zone for storage and transactions conducted with them for unloading, reloading and other commercial operations necessary for the international traffic of products when they are exported from the customs territory of the Customs Union.
2. Storage of goods specified in Part 1 this article, and execution of operations for the unloading, handling and other cargo operations with such goods can only be made by a resident of the port special economic zone.
3. Importation of goods specified in Part 1 this article, to the territory of the port special economic zone, export of such goods from the port special economic zone, including the rest of the customs territory of the Customs Union, and the storage of such goods in the port special economic zone are carried out in accordance with the provisions of this Article in the manner established by the federal executive body authorized in the field of customs.
4. Imported into the port special economic zone of the Customs Union goods placed under the customs procedure for exports, is exempted from the payment of value added tax, excise tax, or refund of previously paid amounts of value added tax, excise tax, if such exemption or reimbursement provided by the legislation of the Russian Federation Taxes and fees with actual export of goods from the Russian Federation.
5. If the actual export from the territory of the port special economic zone of the goods specified in part 4 of this article is not carried out, within 180 days from the day following the day of their importation into the territory of the port special economic zone, the amount of taxes payable with interest on refinancing rates The Central Bank of the Russian Federation, acting during the period of the location of these goods in the territory of the port special economic zone, in the manner provided for by the legislation of the Russian Federation on that Can be used to collect taxes and interest on the import of goods into the Russian Federation.
6. The export of goods specified in Part 4 this article, from the territory of the port special economic zone to the rest of the customs territory of the Customs Union, if such removal is not associated with the beginning of the international transport of such goods shall be allowed with the permission of the customs authority, subject to payment of taxes in accordance with legislation Russian Federation on customs to collect taxes on goods imported to the Russian Federation.
7. Permission of the customs authority to export goods in the case provided 6 part of this article shall be issued on the basis of made in any written statements of the declarant of such goods under the customs procedure for exports, its successor or authorized representative or any other person with whom such goods are lawfully possession. Term review of the customs body of the declaration is not more than three working days from the date of its receipt by the customs authority. ".

Article 22
The Federal Law of January 10 2006 year № 16-FZ "On the Special Economic Zone in the Kaliningrad Region and on Amendments to Certain Legislative Acts of the Russian Federation" (Collected Legislation of the Russian Federation, 2006, № 3, Art. 280; 2007, № 22, Art. 2564; № 45, Art. 5417; 2010, № 48, Art. 6252; 2011, № 27, Art. 3880) as follows:
1) article 1 shall read as follows:
"Article 1. Scope of the Federal Law
This Federal Law regulates relations arising in connection with the establishment, operation and termination of operation of the Special Economic Zone in the Kaliningrad region, taking into account the geopolitical situation of the Kaliningrad region in order to accelerate its socio-economic development. ";
2) article 2:
a) In the first paragraph, the words "in this Federal Law" with the words "1. in this Federal Law";
b) Paragraph 1 the words ", as well as the procedure of free customs zone";
c) adding part 2 follows:
"2. For the purposes of Chapters 3 and 3.1 this Federal Law, the concepts defined by the Customs Code of the Customs Union and the Agreement on the free (special, special) economic zones in the customs territory of the Customs Union and the customs procedure of customs-free zone 18 June 2010 (hereinafter the - Agreement on the SEZ). ";
3) point of 6 2 3 article read as follows:
"6) preparation of proposals for inclusion in the list of goods that can not be placed under the customs procedure of customs-free zone,";
4) regarding Article 2 6 words "the movement of goods across the customs border of the Russian Federation" with "importation of goods into the Russian Federation and the export of goods from the Russian Federation";
5) Chapter 3:
a) the name should read:
"Chapter 3. The customs procedure of customs-free zone";
b) Article 8 read as follows:
"Article 8. Scope of this Chapter
1. This chapter defines the application of the special economic zone of the customs procedure of customs-free zone established in accordance with the customs legislation of the Customs Union within the Eurasian Economic Community (hereinafter - the Customs Union).
2. On the territory of the Special Economic Zone can be located and used goods placed under the customs procedure of customs-free zone, customs union, not placed under the customs procedure of customs-free zones, and foreign goods placed under other customs procedures. ";
a) Article 9 read as follows:
"Article 9. Use of the customs procedure of free customs zone
1. On the territory of the special economic zone to apply customs procedure of free customs zone. Contents of the customs procedure of free customs zone is defined by the Agreement on the FEZ.
2. The customs procedure of customs-free zones do not apply to goods of the Customs Union in the territory of a special economic zone or imported into the territory of the special economic zone.
3. Foreign goods placed under the customs procedure of the free customs zone, goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone, and goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone, And goods of the Customs Union, can be placed and used only in the territory of the Special Economic Zone, except for cases stipulated in the Agreement on BMS for O Economic zone.
4. Order and technology of customs operations in respect of goods, including vehicles, imported (imported) into the territory of the Special Economic Zone and exported from the territory of the Special Economic Zone shall be determined by the federal executive body authorized in the field of customs. ";
d) Article 10 read as follows:
"Article 10. Conditions for placing goods under the customs procedure of customs-free zone
1. Terms of placing goods under the customs procedure of customs-free zones are defined by the Agreement on the FEZ.
2. Under the customs procedure of customs-free zones can not be placed goods, established in accordance with the Agreement on BMS, including:
1) excisable goods;
2) products in accordance with the list established by the Government of the Russian Federation, including the proposal of the highest executive body of the Kaliningrad region.
3. Goods placed under the customs procedure for residents of a free customs zone for the implementation of investment projects in the special economic zone.
4. When placing goods under the customs procedure of the free customs zone by a resident or a person authorized by him, a certificate of inclusion of the resident in the register and investment declaration or copies of these documents certified by the resident shall be submitted to the customs body. Legal entities whose state registration is carried out in the Kaliningrad region in accordance with the procedure established by the legislation of the Russian Federation and who are not residents shall place goods under the customs procedure of the free customs zone for their placement and use for the purposes provided for by this Federal Law.
5. Declaring the goods placed under the customs procedure of customs-free zone may be a resident or a legal entity, state registration is in the Kaliningrad region in accordance with the legislation of the Russian Federation.
6. With regard to foreign goods placed under the customs procedure of the free customs zone and intended for the performance of processing (processing) operations in respect of such goods, as a result of which the goods lose their individual characteristics and (or) in the manufacture of goods (including assembly , Dismantling, installation, fitting), as well as for repair, the customs body, at the request of the declarant, identifies such goods in goods manufactured (received) using foreign goods, Under the customs procedure of the free customs zone, subject to the provisions of Article 11 of this Federal Law. ";
d) Article 11 read as follows:
"Article 11. Identification of foreign goods placed under the customs procedure of customs-free zones, goods made (received) with the use of such foreign goods
1. In order to identify foreign goods placed under the customs procedure of customs-free zones, goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zone, used methods of identification established by the Agreement on the FEZ.
2. Acceptability of the declared method of identification of foreign goods placed under the customs procedure of a free customs zone in goods manufactured (received) with the use of foreign goods placed under the customs procedure of the free customs zone shall be established by the customs authority taking into account the characteristic features of goods and operations performed with them In part 6 of Article 10 of this Federal Law. If the customs body decides not to identify the foreign goods to be placed under the customs procedure of the free customs zone in goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone, the customs authority is free to determine Method of identification.
3. The procedure of identification of foreign goods placed (placed) under the customs procedure of customs-free zones, goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zones established by the federal executive body authorized in the field of customs. " ;
e) Article 12 deemed null and void;
g) add Article 12.1 follows:
"Article 12.1. Operations with goods placed under the customs procedure of customs-free zone
1. With goods placed under the customs procedure of customs-free zone in the special economic zone is allowed execution of operations determined in accordance with the Agreement on the FEZ.
2. In respect of goods placed under the customs procedure of customs-free zone, and goods made (received) with the goods placed under the customs procedure of customs-free zone in the special economic zone allows the transfer of ownership, use and (or) disposal, including including retail sales of goods and consumption.
3. The Government of the Russian Federation may establish a list of prohibited transactions with goods placed under the customs procedure of customs-free zone in the special economic zone. The corresponding decree of the Government of the Russian Federation shall take effect no earlier than one year after the date of its publication. ";
h) add Article 12.2 follows:
"Article 12.2. Use of the customs procedure of free customs zone in respect of certain categories of goods
1. Vehicles for the transport of goods, tractors, trailers, semi-trailers, tractors, buses, aircraft, watercraft, railway rolling stock (including empty vehicles) placed under the customs procedure of the free customs zone on the territory of the Special Economic Zone shall be considered for customs purposes as Transport means of international transportation for the international transport of goods, passengers and luggage between the territory of the Kaliningrad region and the territories of foreign states And transportation of goods, passengers and baggage between the Kaliningrad Region and the rest of the territory of the Russian Federation through the territory of a foreign country, including through the territory of a Member State of the Customs Union, subject to the following conditions:
1) the vehicle is registered in the territory of the Kaliningrad region;
2) the vehicle is owned by a legal entity, state registration is in the Kaliningrad region.
2. Vehicles for personal use, registered in the territory of the Kaliningrad region and placed under the customs procedure of customs-free zone in the Special Economic Zone, may be temporarily taken out by individuals from the territory of the Kaliningrad region and brought the rest of the territory of the Russian Federation under the following conditions:
1) period of temporary export of these vehicles may not exceed two months;
2) in respect of such vehicles provided security for payment of customs duties and taxes in accordance with the procedure stipulated by the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs, in the amount prescribed in respect of vehicles for personal use, registered in foreign countries and imported into the customs territory of the Customs Union of individuals - members of the Customs Union.
3. The products described in parts and 1 2 this article placed under the customs procedure of customs-free zone is to be conditionally released before the acquisition of the status of the goods of the Customs Union, the actual destruction or refusal by the state.
4. The Russian Federation has the right to limit the term of the vehicles specified in 1 part of this article, the rest of the territory of the Russian Federation. The corresponding decree of the Government of the Russian Federation shall take effect not earlier than thirty days after the date of its official publication.
5. Customs operations on aircraft (including empty) imported into the territory of the special economic zone, placed under the customs procedure of customs-free zones and the transport of goods, passengers and baggage between the Kaliningrad region and the rest of the Russian Federation without committing aircraft stopover on foreign country, committed on the territory of the Special Economic Zone, subject to Article 15.2 hereof.
6. In this paper, a vehicle for personal use means:
1) cars and other motor vehicles intended mainly for the transport of people classified in heading 8703 of the Unified Goods Nomenclature for Foreign Economic Activities of the Customs Union (hereinafter referred to as "TN VED TS"), with the exception of vehicles specially designed for driving on snow, cars For the carriage of golfers and similar vehicles classified in the commodity subheading 8703 10 TN VED TC, as well as vehicles intended for driving in the b Road (ATV), classified in the commodity subheading 8703 21 TN VED TS;
2) motorcycles, mopeds, scooters, which are classified in heading 8711 HS TS;
3) motor vehicles for the transport of not more than 12 people, including the driver, are classified in heading 8702 HS TS. ";
and) 13 article read as follows:
"Article 13. Completion of the customs procedure of free customs zone
1. The customs procedure of customs-free zone in respect of goods placed under the customs procedure of customs-free zone in the Special Economic Zone, is completed in accordance with the articles and 15 24 Agreement SEZ.
2. When exporting from the territory of the Special Economic Zone of vehicles placed under the customs procedure of customs-free zone in the cases specified in paragraphs 1 and 2 12.2 articles of this Federal Law, the completion of the customs procedure of customs-free zone in respect of such vehicles are not required.
3. At the completion of the customs procedure of customs-free zone calculation of customs duties and taxes imposed for the customs procedure under which to place foreign goods placed under the customs procedure of customs-free zone, and (or) goods produced (received) with the use of foreign goods placed under customs procedure of customs-free zone will be subject to specifications provided for in the Agreement on the SEZ.
4. Determination of the status of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone in the event that the customs procedure of the free customs zone ends with the export of such goods outside the customs territory of the Customs Union or if such goods are not exported outside the customs Territory of the Customs Union, in respect of residents registered before 1 January 2012, and persons whose state registration was carried out in Kaliningrad Th area and which, as of 1 April, 2006 year, were operating under the Federal Law from 22 January 1996 No. 13-FZ "On the Special Economic Zone in the Kaliningrad Region", is implemented in accordance with Article 19 of the Agreement on SEZ, subject to the provisions of Article 10 Agreements on FEZ.
5. At the completion of the customs procedure of customs-free zone declaring the goods can be a legal entity that was declaring the goods for customs declaration of goods under the customs procedure of customs-free zone or a person referred to in subparagraph 1 fifth paragraph or subparagraph of Article 2 186 Customs Code Union.
6. In the event of a person's loss of resident status and fulfillment of the conditions of the investment declaration, equipment placed under the customs procedure of the free customs zone and put into operation and goods placed under the customs procedure of the free customs zone and used to create real estate objects in the territory of the Special Economic Zone are recognized as goods Of the Customs Union, which are not under customs control, without payment of customs duties and taxes, without the application of prohibitions and restrictions and without amozhennuyu procedure of release for domestic consumption.
7. In order to recognize the goods specified in Part 6 this Article, customs union resident must be submitted to the customs authorities a written declaration made in any form, and documents containing the information:
1) on the resident;
2) on the implementation of resident investment declaration terms;
3) about placing these goods under the customs procedure of customs-free zone;
4) the commissioning of the equipment, if the application is in respect of the equipment;
5) of registration of title to the property of residents in the Unified State Register of Rights to Real Estate and Transactions, if the application is in respect of goods used to build houses in the special economic zone.
8. The documents confirming the information on the resident, include:
1) founding documents;
2) a document confirming that the recording of the resident in the state register of legal entities. If the document is not presented to residents by interagency request the customs authority the federal executive body responsible for state registration of legal entities, provides information confirming the entry of data on a legal entity in the state register of legal entities;
3) a certificate of tax registration. If the document is not presented to residents by request of the customs authority interagency federal body of executive authority responsible for the control and supervision of the observance of the legislation on taxes and fees, provides information confirming the fact of the legal entity in the tax authority;
4) certificate of inclusion in the register of residents. If the document is not presented to residents by interagency request of the customs authority of the Special Economic Zone Authority provides information confirming the inclusion of a legal person in the register of residents of special economic zones.
9. Documents confirming the fulfillment of conditions resident investment declaration is a certificate issued in accordance with Article 7 hereof. ";
k) and Article 14 15 abrogated;
l) add Article 15.1 follows:
"Article 15.1. Customs operations and customs control on the territory of the Special Economic Zone
1. In respect of goods imported into the territory of the special economic zone and exported from the territory of the special economic zone, customs operations and customs controls by customs authorities in accordance with the customs legislation of the Customs Union, the Russian Federation legislation on customs and subject to the provisions hereof.
2. The time limit for the release of goods when goods are placed under the customs procedure of the free customs zone and at the completion of its operation shall be twenty-four hours from the time of the work of the customs authority, from the moment of registration of the declaration for goods, provided that all the necessary documents are submitted simultaneously with the declaration for goods, In accordance with the legislation of the Russian Federation on customs matters, certain documents may be submitted after the release of goods. In the specified period, the customs authorities, if necessary, verify the declaration of goods, goods and documents submitted.
3. If during the customs control the customs body shows signs that the document confirming the status of the goods manufactured (manufactured) using foreign goods placed under the customs procedure of the free customs zone contains false information and (or) issued on the basis of false, unreliable and ( Or) incomplete information, the customs authority shall send a reasoned request to the body authorized by the Government of the Russian Federation to issue the specified document (hereinafter - the authority authorizing nny document on the issue of confirming the status of the goods), to conduct an additional, together with the customs authority checks the validity of that document. Based on the results of this verification, the document confirming the status of the goods may be canceled by the body authorized to issue a document confirming the status of the goods.
4. The organization and conduct the audit referred to in Part 3 this Article shall be determined by the federal executive body authorized in the field of customs, together with the body authorized to issue a document confirming the status of the goods.
5. Residents and legal persons, state registration is in the Kaliningrad region, must keep records of the goods placed under the customs procedure of customs-free zone, and goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zone, and to the customs agency reports on such goods.
6. Conduct accounting of goods placed under the customs procedure of customs-free zone, and goods made (received) with the use of foreign goods placed under the customs procedure of customs-free zone, reporting forms on such goods, the procedure for completing these forms and the order and timing of the customs agency reporting on such goods shall be established by the federal executive body authorized in the field of customs. ";
m) add Article 15.2 follows:
"Article 15.2. Customs operations against aircraft, placed under the customs procedure of customs-free zone in the special economic zone
1. Customs operations in respect of the aircraft referred to in Article 5 12.2 of this Federal law committed in the territory of the special economic zone to the beginning of the air transport of goods, passengers and baggage from the territory of the special economic zone to the rest of the territory of the Russian Federation and at the completion of transportation of goods, passengers and baggage from the rest of the territory of the Russian Federation on the territory of the special economic zone.
2. When exporting the aircraft from the territory of the special economic zone to the rest of the territory of the Russian Federation to the carriage of goods, passengers and luggage carrier to the customs office, the following information:
1) to place the aircraft under the customs procedure of customs-free zone;
2) about the airport of departure and the airport of destination;
3) about airports intermediate stops, if such would be the case according to the flight plan;
4) of the number of the flight;
5) of the planned period for re-importation of the aircraft in the special economic zone.
3. As the documents confirming the declared data and required for customs operations are represented by the carrier a copy of the customs declaration, according to which the aircraft was placed under the customs procedure of customs-free zone, and a copy of the job to fly the aircraft.
4. Upon completion of customs operations related to the removal of the aircraft specified in Part 5 of Article 12.2 of this Federal Law for the purpose of carrying goods, passengers and baggage from the territory of the Special Economic Zone to the rest of the territory of the Russian Federation by an authorized official of the customs authority on a copy of the customs declaration , According to which the aircraft was placed under the customs procedure of the free customs zone, the mark "Removal is allowed" is certified, certified imprinting the personal numbered seal with indication of the date and signature. A copy of the customs declaration with notes of the customs authority is returned to the carrier or his representative. A copy of the mission for the flight of the aircraft remains in the customs authority.
5. When importing the rest of the territory of the Russian Federation of the aircraft in respect of which make a customs operations under Part 4 this Article, customs operations by customs authorities located the rest of the territory of the Russian Federation, are not made.
6. Imported into the Special Economic Zone of the aircraft in respect of which make a customs operations specified in paragraphs 2 and 4 this article, the carrier to the customs authorities shall be submitted by the carrier following proof of compliance with the requirements of the legislation of the Russian Federation with regard to the application of customs procedures for free customs area and the necessary customs operations:
1) a copy of the customs declaration, according to which the aircraft was placed under the customs procedure of customs-free zone, with marks of the customs authority, provided 4 part of this article;
2) issued a copy of the job on the flight of the aircraft, containing information about the conduct of the flight (flight).
7. The customs officer to the customs control may request other documents, including a request for the flight (flight plan), logbook, documents containing information on goods transported by aircraft, passengers and baggage.
8. Upon completion of customs operations related to the importation of an aircraft specified in part 5 of Article 12.2 of this Federal Law from the rest of the territory of the Russian Federation to the territory of the Special Economic Zone, an authorized official of the customs authority on a copy of the customs declaration under which this aircraft Was placed under the customs procedure of the free customs zone, with the notices of the customs authority provided for in part 4 of this article, the mark: "Import allowed ", Certified by an imprint of a personal numbered seal with the date and signature. A copy of the customs declaration with notes of the customs authority on the export (import) of the aircraft is returned to the carrier or his representative. A copy of the issued task for the flight of an aircraft containing information about the flight (flight) performed remains with the customs authority.
9. The customs authority shall maintain records of aircraft referred to in Article 5 12.2 part hereof. Procedure and forms of recording such aircraft are determined by the federal executive body authorized in the field of customs. ";
n) Article 16 deemed null and void;
6) head 3.1 add the following lines:
"Chapter 3.1. Moving goods of the Customs Union between the special economic zone and the rest of the customs territory of the Customs Union
Article 16.1. Committed in the territory of the Special Economic Zones of customs operations in respect of goods of the Customs Union, transported by air
1. The goods of the Customs Union, transported by air from the territory of the special economic zone to the rest of the customs territory of the Customs Union without making the aircraft stopover in a State which is not a member of the Customs Union, customs operations are performed in the Special Economic Zone subject to the provisions of this Article .
2. Customs operations in respect of goods specified in Part 1 this article related to confirmation of their status as a customs union, performed in the customs, located at the departure of the Kaliningrad region, prior to the air transportation of such goods.
3. The person concerned to the customs authorities for customs purposes, the documents confirming the status of the goods specified in Part 1 this article, and commercial, transport (shipping) or documents drawn up in the form of an inventory of the goods (if such products are carried in the personal luggage of passengers without commercial, transport (shipping) documents). These documents should contain the following information:
1) corporate name or surname, first name, middle name (if any) of a natural person, the sender of the goods;
2) description of goods, number of pieces, gross weight, type of packaging, value;
3) corporate name or surname, first name, middle name (if any) of the individual, are the recipients of the goods;
4) heading of loading and the unloading of the goods.
4. Upon completion of the customs authority of customs operations in the Special Economic Zone in respect of goods of the Customs Union, transported from the territory of a special economic zone by air, the authorized official of the customs authority in commercial, transport (shipping) documents or inventory of goods is stamped: "Product of the vehicle. Removal allowed ", assures personal numbered seal stamped with the stamp date and signature.
5. Prior to the actual export of the goods of the Customs Union, mentioned in part 1 this article, from the territory of the special economic zone to the rest of the customs territory of the Customs Union, the customs authority may carry out the conformity actually exported goods with the information contained in the documents submitted in accordance with Part 3 this article.
6. Goods in respect of which the commercial, transport (shipping) documents lack the mark set 4 part of this article, can not be taken by the carrier to the actual air transportation to the customs territory of the Customs Union.
7. Customs authorities have the right to inspect the goods moved in the personal luggage of passengers, and documents on such goods. In case of failure by the passenger requirements set pieces and 3 4 this article, such products are not allowed to travel by air to the rest of the customs territory of the Customs Union.
8. Imported into the Special Economic Zone by air with the rest of the customs territory of the Customs Union customs union, not placed under the customs procedure of customs transit, at the request of an interested person, the customs authority shall determine identification characteristics of the imported goods to confirm their status as a customs union with the opposite exportation of goods from the Special Economic Zone to the customs territory of the Customs Union, unless such export will take place.
9. Procedure for identification of the goods of the Customs Union in accordance with part 8 this Article shall be determined by the federal executive body authorized in the field of customs.
10. The provisions of this section shall not apply in respect of goods for personal use, transported by individuals.
Article 16.2. Committed in the territory of the Special Economic Zones of customs operations in respect of goods of the Customs Union, sent in the mail
1. Customs operations in respect of goods of the Customs Union, sent in the mail from the territory of the special economic zone to the rest of the customs territory of the Customs Union, are committed to the provisions of this article.
2. Customs operations in respect of goods specified in Part 1 this article related to confirmation of their status as a customs union, are committed to the beginning of registration telecommunications entity mailing of such goods to the customs territory of the Customs Union.
3. The person concerned to the customs authorities for customs purposes, the documents confirming the status of the goods specified in Part 1 this article as customs union, as well as filling the post documents accompanying postage and containing the following information:
1) the name and destination of the goods;
2) description of goods, gross weight, and cost.
4. Customs operations in respect of goods specified in Part 1 this article, committed by the customs authority located in international postal traffic in the city of Kaliningrad.
5. Sending in postal customs union mentioned in part 1 this Article shall be in accordance with the rules of the provision of postal services.
6. Forwarding of postal items to the rest of the customs territory of the Customs Union and registration of the customs procedure for customs transit are carried out if: on the postal documents accompanying the postal items and documents confirming the status of the goods, the mark: "Goods of the Customs Union: Export is Permitted", stamped by an official of the customs authority, Located at the place of international postal exchange in the city of Kaliningrad, and certified with an imprint of a personal numbered seal with the date and signature. In the absence of marks on documents, the customs authorities located at the checkpoints across the State Border of the Russian Federation in the Kaliningrad region return such postal items to the place of international postal exchange in the city of Kaliningrad for customs control and, if necessary, for the performance of customs operations established by this article.
7. The provisions of this section shall not apply in respect of goods for personal use, sent by individuals. ";
7) 7 section to read as follows:
"Chapter 7. Term functioning of the Special Economic Zone and the cessation of its operation
Article 21. Term operation of the Special Economic Zone
The Special Economic Zone to operate 1 April 2031 year.
Article 22. The termination of the special legal status of the territory of the special economic zone
1. The order of termination of the special legal status and application of the customs procedure of customs-free zone in the special economic zone is defined by federal law. Of the Law, to take effect no later than one year before the expiration of the period specified in Article 21 hereof.
2. The functioning of the Special Economic Zone may be terminated earlier by the federal law adopted by one of the following grounds:
1) introduction throughout the Russian Federation state of war;
2) introduction throughout the Russian Federation for a period of more than three months after the state of emergency. ";
8) chapter 8 repealed.

Article 23
The Federal Law of April 12 2010 year № 61-FZ "On Circulation of Medicines" (Collected Legislation of the Russian Federation, 2010, № 16, Art. 1815; № 42, Art. 5293; № 49, Art. 6409) the following changes :
1) regarding Article 1 1 word "importation into the territory of the Russian Federation, the export from the Russian Federation" with "import to the Russian Federation, the export from the Russian Federation";
2) in paragraph 28 article 4 words "into the territory of the Russian Federation, the export from the Russian Federation" with "import to the Russian Federation, the export from the Russian Federation";
3) regarding Article 3 9 word "importation into the territory of the Russian Federation" with "import to the Russian Federation";
4) in the name of the head of 9 words "on the territory of the Russian Federation" with the words "in the Russian Federation", the words "from the territory of the Russian Federation" with the words "of the Russian Federation";
5) article 47:
a) name the words "on the territory of the Russian Federation" with the words "to the Russian Federation," the words "from the territory of the Russian Federation" with the words "of the Russian Federation";
b) in Part 1 words "on the territory of the Russian Federation" with the words "to the Russian Federation," the words "the law of the Russian Federation" with "the customs legislation of the Customs Union within the Eurasian Economic Community (hereinafter - the Customs Union) and (or) the law of the Russian Federation Customs Affairs ";
c) in part 2 words "in the Russian Federation" with the words "to the Russian Federation";
g) in part 3 words "in the Russian Federation" with the words "in the Russian Federation", the words "particular party", the words "registered and (or)";
d) in part 4 words "in the territory of the Russian Federation" with the words "In the Russian Federation";
e) In part 5 words "on the territory of the Russian Federation" with the words "in the Russian Federation";
g) of 6 words "Russian Federation" with the words "of the Russian Federation";
h) in part 7 words "on the territory of the Russian Federation" with the words "to the Russian Federation," the words "the law of the Russian Federation" with "the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs";
s) in terms of 8 words "Russian Federation" with the words "from the Russian Federation," after the word "set", the words "the customs legislation of the Customs Union and (or)";
6) article 48:
a) name the words "on the territory of the Russian Federation" with the words "to the Russian Federation";
b) In the first paragraph, the words "on the territory of the Russian Federation" with the words "to the Russian Federation";
7) article 49:
a) name the words "on the territory of the Russian Federation" with the words "to the Russian Federation";
b) in the first paragraph of 1 words "on the territory of the Russian Federation" with the words "to the Russian Federation," the words "the law of the Russian Federation" with "the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs";
c) in part 2 words "in the Russian Federation" with the words "to the Russian Federation";
8) article 50:
a) name the words "on the territory of the Russian Federation" with the words "to the Russian Federation";
b) in Part 1:
In the first paragraph, the words "on the territory of the Russian Federation" with the words "to the Russian Federation";
1 paragraph, the words "in the Russian Federation" with the words "to the Russian Federation";
3 paragraph, the words "in the Russian Federation" with the words "to the Russian Federation";
5 paragraph, the words "in the Russian Federation" with the words "to the Russian Federation";
c) in part 2 words "in the Russian Federation" with the words "to the Russian Federation";
g) in part 3 words "in the Russian Federation" with the words "in the Russian Federation";
9) regarding Article 2 51 words "on the territory of the Russian Federation" with the words "in the Russian Federation", the words "from the territory of the Russian Federation" with the words "of the Russian Federation";
10) regarding Article 3.7 71 words "on the territory of the Russian Federation" with the words "to the Russian Federation."

Article 24
Part 3 article 325 Federal Law of November 27 2010 year № 311-FZ "On Customs Regulation in the Russian Federation" (Collected Legislation of the Russian Federation, 2010, № 48, Art. 6252) the words "1 January 2012 year" with " with 1 January 2013 year. "

Article 25
Abrogated:
1) Paragraph six points 1 article 9 Federal Law of December 27 1995 year № 213-FZ "On the State Defense Order" (Collected Legislation of the Russian Federation, 1996, № 1, Art. 6);
2) Federal Law of April 14 1998 year № 63-FZ "On measures to protect the economic interests of the Russian Federation in foreign trade" (Collected Legislation of the Russian Federation, 1998, № 16, Art. 1798);
3) Article 18 58 and the Federal Law of June 29 2004 year № 58-FZ "On Amendments to Certain Legislative Acts of the Russian Federation and the Annulment of Certain Legislative Acts of the Russian Federation in connection with the implementation of measures to improve governance" (Collection of Laws Federation, 2004, № 27, Art. 2711);
4) article 6 Federal Law of July 22 2005 year № 117-FZ "On amendments to some legislative acts in connection with the adoption of the Federal Law" On special economic zones in the Russian Federation "(Collected Legislation of the Russian Federation, 2005, № 30, Art . 3128);
5) Paragraph five - twenty-two clause 1, items and 2 5, paragraphs, third, fourth, sixth and eighth paragraph 6, items 7, 9, 11 - 17 article 1 Federal Law of November 8 2005 year № 144-FZ "On Introduction changes to the Federal Law "On Customs Tariff" (Collected Legislation of the Russian Federation, 2005, № 46, Art. 4625);
6) point 2 article 1 Federal Law May 17 2007 year № 84-FZ "On Amendments to Article 5 23 and the Federal Law" On the Special Economic Zone in the Kaliningrad Region and on Amendments to Certain Legislative Acts of the Russian Federation, "the article 89 of the Tax Code of the Russian Federation and Article 288.1 and 385.1 of the Tax Code of the Russian Federation "(Collected Legislation of the Russian Federation, 2007, № 22, Art. 2564);
7) article 3 Federal Law of November 24 2008 year № 205-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the Federal Law" On the Federal Budget for 2009 and the planning period and 2010 2011 years "(Collection of Laws Federation, 2008, № 48, Art. 5500).

Article 26
1. This Federal Law shall enter into force on the day of its official publication, except those for which this Article other terms of their entry into force.
2. Articles and 1 3, items 1 - 5, the first paragraph - the thirteenth, fifteenth, sixteenth, eighteenth - thirty-first, Thirty-third - thirty-five, fifty - sixty-seventh paragraph 6, items 7 - 13 article 9, articles 21, 22, 23 , 24, items 3 - 7 25 articles of this Federal Law shall enter into force thirty days after the date of publication hereof.
3. Paragraphs fourteenth, seventeenth, thirty-second, thirty-sixth - forty nine points 6 9 articles of this Federal Law shall enter into force ninety days after the date of publication hereof.
4. Subparagraph of paragraph 2 2 article 13 Law of the Russian Federation from May 21 1993 year № 5003-1 "On Customs Tariff" (as amended by this Federal Law) shall not apply after the expiration of one year after the entry into force of this Federal Law.

Russian President Dmitry Medvedev

 

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 I - General Provisions

Chapter 1. Customs and customs business in the Russian Federation

§ 1. Objectives and scope of regulation of this Federal Law

1. The objectives of this Federal Law are:

1) ensuring compliance with international treaties of the Russian Federation constituting the legal base of the Customs Union within the Eurasian Economic Community (hereinafter - the Customs Union), decisions of the Customs Union in the field of customs regulations and customs;
2) ensuring the economic security of the Russian Federation in the implementation of foreign trade in goods;
3) improving governance in the field of customs affairs;
4) enforcement of legal rights and interests of persons carrying out activities relating to the importation of goods into the Russian Federation and their export from the Russian Federation, persons carrying out activities in the field of customs, as well as other persons, realizing rights of ownership, use and disposal of goods, imported into the Russian Federation and exported from the Russian Federation;
5) creation of conditions for development of foreign economic activity and foreign trade infrastructure in the field of customs.
2. The subject of regulation of this Federal Law are:
1) regulation of relations related to the importation of goods into the Russian Federation and the export of goods from the Russian Federation, their transportation through the territory of the Russian Federation under customs control, the movement of goods between the territory of the Russian Federation and the territories of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction In accordance with the legislation of the Russian Federation and the norms of international law, temporary storage, customs declaration, release and use In accordance with customs procedures, customs control, collection and payment of customs duties;
2) definition of the powers of the Russian Federation state authorities on the subject of legal regulation of this Federal Law;
3) definition of the rights and obligations of persons engaged in activities related to the importation of goods into the Russian Federation and their export from the Russian Federation, as well as those operating in the field of customs affairs;
4) to establish a legal and organizational framework for the activities of customs authorities of the Russian Federation (hereinafter - the customs authorities);
5) regulation of power relations between customs authorities and persons implementing the right of ownership, use and disposal of goods, imported to the Russian Federation and exported from the Russian Federation.

§ 2. Customs and customs business in the Russian Federation

1. Customs Regulation in the Russian Federation in accordance with the customs legislation of the Customs Union and the Russian Federation is to establish order and control rules of the customs business in the Russian Federation. Customs business in the Russian Federation is a set of tools and techniques to ensure compliance with customs and tariff regulation measures and prohibitions and restrictions on the importation of goods into the Russian Federation and export of goods from the Russian Federation.
2. The Russian Federation has applied measures of customs and tariff regulation, prohibitions and restrictions affecting foreign trade in goods (hereinafter - the prohibitions and restrictions), provided for in international treaties that make up the legal base of the Customs Union, and adopted in accordance with the specified contracts acts of the Customs Union.
3. In the cases and procedure stipulated by the international treaties that make up the legal base of the Customs Union, the acts of the Customs Union, the Russian Federation applies the individual measures of customs and tariff regulation, prohibitions and restrictions unilaterally in accordance with Russian law.
4. When the Russian Federation introduces prohibitions and restrictions unilaterally, as well as when applying customs and tariff regulation measures in the Russian Federation that are different from those applied in one or several CU member states, the means and methods for enforcing them, established in accordance with With international treaties of the Russian Federation and this Federal Law. Acts of the President of the Russian Federation or the Government of the Russian Federation may be used to identify federal bodies of executive power that exercise functions to control and supervise compliance with established measures.
5. The actions that should be performed by persons to comply with the prohibitions and restrictions established by the Russian Federation unilaterally, may be determined by regulations of the Russian Federation, which established such prohibitions and restrictions.

§ 3. Management of customs business in the Russian Federation

1. The general management of customs business in the Russian Federation carries out the Russian Government. The immediate implementation of the tasks in the field of customs provides federal executive body authorized in the field of customs.
2. The federal executive body authorized in the field of customs in accordance with the customs legislation of the Customs Union and (or) of the Russian Federation carries out functions of public policy and legal regulation in the field of customs, ensure uniform application of all the customs authorities in the Russian Federation the customs legislation of the customs Union and the Russian Federation legislation on customs.
3. The federal executive body authorized in the field of finance, in accordance with the legislation of Russian Federation carries out functions of public policy and legal regulation in the sphere of customs duties and the determination of the customs value of goods.

§ 4. Legal regulation of relations in the field of customs

1. The legal relations connected with the movement of goods across the customs border of the Customs Union shall be regulated in accordance with the customs legislation of the Customs Union.
2. Officially published international treaties that make up the legal base of the Customs Union and the decisions of the Customs Union are in the Russian Federation itself, if you do not include requirements for the publication of internal regulations for their use. In cases stipulated by the customs legislation of the Customs Union, the Russian Federation Government has the right to determine the order of application of the customs legislation of the Customs Union of the Russian Federation in accordance with this Federal Law.
3. Relations in the field of customs in the Russian Federation are regulated by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters. The legislation of the Russian Federation on customs matters consists of this Federal Law and other federal laws adopted in accordance with it. The procedure for the actual crossing of goods and vehicles by the State Border of the Russian Federation is regulated by the legislation of the Russian Federation on the State Border of the Russian Federation and, in the part not regulated by the legislation of the Russian Federation on the State Border of the Russian Federation, by the legislation of the Russian Federation on customs matters.
4. Unless otherwise provided by the customs legislation of the Customs Union, to the relationship for the collection and payment of customs duties relating to the tax legislation of the Russian Federation on customs applied in the part not regulated by the legislation of the Russian Federation on taxes and fees.
5. The procedure for entry into the Russian Federation and export from the Russian Federation currency states - members of the Customs Union, the Russian Federation currency and internal securities, currency values ​​and the traveler's checks is regulated in accordance with the customs legislation of the Customs Union, an international treaty states - members of the Customs Union, the currency legislation of the Russian Federation and the present Federal law.
6. Legal relations in the sphere of customs business in the Russian Federation may also be regulated by Presidential Decree.
7. Under and pursuant to federal law in the area of ​​customs business in the Russian Federation, decrees of the President of the Russian Federation, the Government of the Russian Federation shall issue decrees and orders pertaining to the customs of the Russian Federation.
8. The federal executive authorities adopt normative legal acts on matters governed by this Federal law only in cases expressly provided for by federal laws, acts of the President of the Russian Federation, the Government of the Russian Federation.
9. Normative legal acts of the federal executive bodies, issued by them on matters governed by this federal law affecting the rights and legitimate interests of individuals in the field of business and other economic activities, may be appealed to arbitration in accordance with the legislation of the Russian Federation on the proceedings of the arbitration.
10. If the customs legislation of the Customs Union stipulates other rules than those provided for by this Federal Law, the customs legislation of the Customs Union.

Article 5. Key terms used in this Federal Law

1. Key terms used in this Federal Law shall have the following meanings:
1) the importation of goods into the Russian Federation - the actual crossing by goods of the State Border of the Russian Federation and / or the limits of the territories of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the laws of the Russian Federation and international law, From other member states of the Customs Union or from territories that are not part of the unified customs territory of the Customs Union, to the territory of the Russian Feder And (or) on the territory of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation and the norms of international law, and all subsequent actions with the said goods before their release by the customs authorities, when such release is provided for by customs legislation The Customs Union and (or) this Federal Law;
2) internal taxes - value added tax and excise duty levied on sales of goods in the territory of the Russian Federation;
3) export of goods from the Russian Federation - the actual movement by any means of goods outside the territory of the Russian Federation and the territories of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the laws of the Russian Federation and international law, to other Member States of the Customs Union or on the territory that are not part of the unified customs territory of the Customs Union, as well as the commission by persons of actions aimed at such factual E movement of goods before the actual crossing of goods by the State Border of the Russian Federation or the limits of the territories of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation and the norms of international law;
4) exports from the Russian Federation outside the customs territory of the Customs Union - exports from the Russian Federation, if the destination of the goods in accordance with the intentions of persons engaged in the movement of goods, is the territory of a State not a member of the Customs Union;
5) Russian person - a legal person located in the Russian Federation, established in accordance with the legislation of the Russian Federation and (or) a natural person registered as an individual entrepreneur, and residents of the Russian Federation, unless otherwise provided by this Federal Law;
6) the Federal Treasury - the Federal Treasury, designed to account for revenues and their distribution between the budgets of the budgetary system of the Russian Federation in accordance with the budget legislation of the Russian Federation;
7) goods - any property imported into the Russian Federation or exported from the Russian Federation.
2. The terms in the area of ​​customs control and customs used in this Federal Law in the values ​​determined by the customs legislation of the Customs Union and the international treaties that make up the legal base of the Customs Union.
3. All other terms are used in this Federal Law in the values ​​specified by the legislation of the Russian Federation on taxes and fees, civil law, the law of the Russian Federation on Administrative Violations and other legislation of the Russian Federation.

Article 6. Acts by the Russian Federation legislation on customs and other legal acts of the Russian Federation in the field of customs in time

1. Acts of the Russian Federation legislation on customs, and decrees of the President of the Russian Federation, decisions and orders of the Government of the Russian Federation, normative legal acts of the federal executive bodies, adopted in accordance with this Federal Law (hereinafter - the other legal acts of the Russian Federation in the field of customs) apply to relations arising after the date of entry into force, and shall not be retroactive, unless expressly specified in Paragraph 2 this article.
2. The provisions of legislative acts of the Russian Federation on customs, as well as other legal acts of the Russian Federation in the field of customs, improving the situation of persons shall be retroactive, unless expressly so provides. In other cases, acts of the Russian Federation legislation on customs, as well as other legal acts of the Russian Federation in the field of customs may be retroactive, unless expressly provided for by the customs legislation of the Customs Union, or federal laws.
3. Acts of the Russian Federation legislation on customs take effect no earlier than 30 days after their official publication, unless otherwise provided by the customs legislation of the Customs Union. Other legal acts of the Russian Federation in the field of customs take effect no earlier than 30 days after their official publication, except in the following cases:
1) if the acts of the customs legislation of the Customs Union and the present Federal law provides for a special procedure for the entry into force of the legislation of the Russian Federation in the field of customs;
2) if such acts of the Russian Federation in the field of customs establish a more favorable procedure than the current, in terms of the requirements of documents and information, the timing of decision-making customs and other government agencies or other administrative (procedural) restrictions.

Article 7. Acts by the Russian Federation legislation on customs, as well as other legal acts of the Russian Federation in the field of customs in space

1. Acts of the Russian Federation legislation on customs, as well as other legal acts of the Russian Federation in the field of customs act throughout the Russian Federation, and the territories in the exclusive economic zone of the Russian Federation and on the continental shelf of the Russian Federation of artificial islands, installations and structures , over which the Russian Federation has jurisdiction in accordance with Russian law and international law.
2. The international treaties that make up the legal framework of the Customs Union may provide for the application of acts of the legislation of the Russian Federation on customs matters and other legal acts of the Russian Federation in the field of customs in the territory of a Member State of the Customs Union when exporting goods originating in the Russian Federation, Or products of their processing from the territory of this member state of the Customs Union beyond the single customs territory of the Customs Union (hereinafter referred to as "the Customs Union") For the purposes of this Federal Law - the customs territory of the Customs Union).
3. International treaty of the Russian Federation may be involved acts of the Russian Federation legislation on customs, as well as other legal acts of the Russian Federation in the field of customs in a foreign country or the use regulations of a foreign state on the territory of the Russian Federation in the implementation of the customs authorities of the Russian Federation Joint Customs control with the customs authorities of the foreign state.

Article 8. Requirements for the acts of the Russian Federation legislation on customs and other legal acts of the Russian Federation in the field of customs

1. The provisions of legislative acts of the Russian Federation on customs, as well as other legal acts of the Russian Federation in the field of customs should be formulated in such a way that each person knew exactly what he has rights and duties, as well as what actions, when and in what order should perform the import into the Russian Federation and export from the Russian Federation of goods and means of transport for international carriage.
2. Normative legal acts of the Russian Federation in the field of customs affairs ruled that this federal law, if the act:
1) issued a body lacking in accordance with this Federal Law the right to publish such acts or issued in violation of the established order of publication of such acts;
2) revoke or restrict the rights of persons established by the customs legislation of the Customs Union and the present Federal Law;
3) changes established by the customs legislation of the Customs Union and the present Federal law grounds, conditions, sequence or procedure participants relations governed by Russian law on customs and other persons whose duties are established by this Federal Law;
4) changes the content of the concepts defined by the present Federal law, or uses these concepts in settings other than used in the present Federal Law.
3. The recognition of a normative legal act of the Russian Federation in the field of customs inconsistent with this federal law by the courts.
4. The provisions of normative and other legal acts of federal executive bodies on the subject of legal regulation of this Federal Law can not contradict the provisions of acts of the customs legislation of the Customs Union, federal laws and acts of the President of the Russian Federation or the Government of the Russian Federation in the field of customs affairs, establish requirements, conditions and restrictions, Not provided for by acts of customs legislation of the Customs Union, federal laws and acts President And the Russian Federation or the Government of the Russian Federation in the field of customs.
5. No one can be held responsible for violations of the customs legislation of the Customs Union, the Russian Federation legislation on customs and (or) other acts of the Russian Federation in the field of customs, if such failure is caused by the uncertainty of legal norms contained in such acts.

Chapter 2. Customs authorities

§ 1. Customs System

Article 9. Customs authorities and their place in the government of the Russian Federation. , Customs officials

1. Customs authorities shall constitute a single federal centralized system.
2. The bodies of state power of the Russian Federation, local self-government, public associations can not interfere in the activities of customs authorities in the exercise of their functions.
3. By customs officers are citizens of the Russian Federation, is replaced in accordance with the legislation of the Russian Federation, positions, employees and civil servants of the federal customs authorities of the Russian Federation.

Article 10. Customs System

1. Customs authorities are:
1) federal executive body authorized in the field of customs;
2) regional customs offices;
3) customs;
4) customs posts.
2. Establishment, reorganization and liquidation of the regional customs offices, customs offices and customs offices shall follow the procedure established by the Government of the Russian Federation.
3. Specific competence of customs authorities referred to in paragraphs 2 - 4 1 part of this article, to carry out specific functions, perform certain customs operations, as well as the area of ​​activity of the customs authorities shall be determined by the federal executive body authorized in the field of customs.
4. The federal body of executive power authorized in the field of customs, may establish specialized customs authorities, as well as its structural units (departments, offices), whose competence is limited to the specific legal authority to perform some of the functions entrusted to the customs authorities, or for the performance of customs operations in respect certain types of goods.
5. Regional customs offices, customs offices and customs offices operate on the basis of common or individual provisions approved by the federal executive body authorized in the field of customs. Customs stations may not have legal status.
6. The federal body of executive power authorized in the field of customs, has offices in foreign countries that are created in accordance with the legislation of the Russian Federation.

Article 11. The principles of the customs authorities

The activities of customs authorities is based on the following principles:
1) rule of law;
2) equality before the law, respect for and observance of human rights and freedoms;
3) unity of customs and central leadership;
4) professionalism and competence of customs officials;
5) clarity, predictability, transparency of actions of customs officials, intelligibility requirements of customs authorities at the customs control and customs operations, the availability of information on the rules of the foreign trade, the customs legislation of the Customs Union and the Russian Federation legislation on customs;
6) uniformity of enforcement during the customs control and customs operations;
7) avoid imposing on participants of foreign economic activity, persons working in the field of customs, carriers, and other persons of excessive and unnecessary costs in the exercise of authority in the field of customs;
8) improve customs control, the use of modern information technologies, the introduction of advanced methods of customs administration, including on the basis of generally accepted international standards in the field of customs, customs business management experience in foreign countries - trade partners of the Russian Federation.

Article 12. Function (duty) of customs authorities

1. Customs authorities have the following main functions (responsibilities):
1) carry out customs control, improve methods of customs operations and customs control, and create conditions conducive to the acceleration of trade for goods imported into the Russian Federation and export of goods from the Russian Federation;
2) promote the development of foreign trade of the Russian Federation, foreign economic relations of the Russian Federation, the turnover of commodities;
3) keep customs statistics of foreign trade and the special customs statistics;
4) levy customs duties, taxes, anti-dumping, countervailing and special fees, customs fees, verify the correctness of calculation and timely payment of duties, taxes and fees, take measures for their enforcement proceedings;
5) provide the Russian Federation compliance order of movement of goods and vehicles of international transportation through the customs border of the Customs Union;
6) ensure, unless otherwise provided by the legislation of the Russian Federation, the observance of the established in accordance with international treaties of the - of the Customs Union and the Russian Federation legislation bans and restrictions on goods imported to Russia and exported from the Russian Federation;
7) provide, within its competence, protection of the rights of intellectual property;
8) identify, warn, suppress crimes and administrative offenses attributed by the legislation of the Russian Federation to the competence of customs authorities, as well as other related crimes and offenses, conduct urgent investigative actions and carry out preliminary investigation in the form of criminal investigations into these crimes, carry out Administrative proceedings in cases of administrative offenses in the field of customs (on violations of customs regulations), on be ordered to promote the fight against corruption and international terrorism carried out against the illicit traffic of intellectual property, narcotics, psychotropic substances, weapons and ammunition, cultural property and other items that are moved across the customs border of the Customs Union and (or) the State Border of the Russian Federation;
9) contribute to the implementation of measures to protect national security, public order, morals, life and health of humans, animals and plants, environmental protection, consumer protection, the goods imported to the Russian Federation;
10), within its competence exchange controls related to the movement of goods across the customs border of the Customs Union, and the importation of goods into the Russian Federation and their export from the Russian Federation in accordance with the international treaties of the - of the Customs Union, the currency legislation Russian Federation and adopted in accordance with the regulatory legal acts of currency regulation;
11) to promote export and transit potential of the Russian Federation, to optimize the export structure, protected with the use of customs regulation of the interests of domestic producers are constantly improving the system of customs control to the optimal use of the resources of customs authorities;
12) ensure, in accordance with an international agreement states - members of the Customs Union measures against legalization (laundering) of proceeds from crime and terrorist financing in the control of movement across the customs border of the Customs Union Currency states - members of the Customs Union, the securities and ( or) currency values, traveler's checks;
13) explain to interested persons of their rights and responsibilities in the field of customs relations, provide assistance within their power to participants of foreign trade activities in the implementation of their rights when performing customs operations in respect of the goods and vehicles of international transport;
14) ensure compliance with the international obligations of the Russian Federation with regard to customs, shall cooperate with customs and other competent authorities of foreign states and international organizations concerned with the customs;
15) provide information and advice in the field of customs, in due course provide government agencies, organizations and citizens with information on customs issues;
16) carry out research and development activities in the field of customs.
2. Federal laws, the customs authorities may be assigned other duties (responsibilities).

Article 13. Flags, banners and logo of the customs authorities

1. Customs authorities have the flag and emblem. Sea-going vessels, inland vessels and ships of mixed (river - sea) (hereinafter - watercrafts) Customs have pennant. In motor vehicles and aircraft, Customs placed logo. Description and pictures of the flag and emblem of the customs authorities, as well as on ships pennant Customs approved by the President of the Russian Federation.
2. In the Russian Federation, it is prohibited to use the customs symbols on the signs, letterheads, invoices and other documents, in advertisements and advertisements, on goods and their packaging (drawings of the flag and emblem of customs authorities, pennants of water courts of customs authorities), as well as signs similar to names Customs bodies, when carrying out commercial activities by legal and natural persons, including individual entrepreneurs, with the exception of legal entities specified in Article 34 of this Federal Law, and l n operating in the field of customs, referred to in Chapter 5 hereof. Organizations and individual entrepreneurs engaged in trading activities are prohibited to use the words "customs" and word combinations with them on signs, letterheads, in ads and advertising, on goods and their packages.

Article 14. The location of the customs authorities

1. The customs authorities are located at the checkpoints across the State Border of the Russian Federation (hereinafter also the checkpoint). Other locations of customs authorities are determined by the federal executive body authorized in the field of customs, based on the volume of passenger and goods flows, the degree of development of foreign economic relations of the subjects of the Russian Federation, the level of development of transport corridors and transport infrastructure, the needs of participants in foreign economic activities and transport organizations.
2. The customs authorities are in areas under federal ownership. At the initiative of persons working in the field of customs, foreign trade participants of regular import and export goods, the freight forwarding organizations and federal postal customs posts and customs divisions may be in the premises owned by such persons.
§ 2. Duties, rights and responsibilities of the customs authorities and their officials

Article 15. Compliance with the requirements of the customs legislation of the Customs Union and the legislation of the Russian Federation by the customs authorities and their officials

1. By customs authorities and officials making the commission of acts performed within their competence and in accordance with the customs legislation of the Customs Union and the Russian Federation legislation.
2. Compliance with the requirements of the customs legislation of the Customs Union and the legislation of the Russian Federation to the acceptance of the customs authorities and their officials making, and implementation of action (or inaction) is guaranteed the right to appeal, the prosecutor's supervision, as well as the institutional control of customs authorities, including the supervision of the customs authorities of higher and senior officials of customs authorities.

Article 16. Duties of customs officers

1. The performance of official duties, the customs authorities shall:
1) respect the rights and legitimate interests of citizens of foreign economic activity and those working in the field of customs;
2) to maintain the level of qualification required for the performance of official duties;
3) perform other duties in accordance with the legislation of the Russian Federation, the federal government established a civil servant or a customs officer.
2. Performance of official duties by the customs authority in accordance with its executive regulations. Official regulations adopted in accordance with the legislation of the Russian Federation on the State Service of the Russian Federation.
3. The official of the customs authority is not entitled to execute the given order (order, order) that does not comply with the customs legislation of the Customs Union and (or) the legislation of the Russian Federation. Upon receipt of such instruction, the said official must provide in writing the justification for the non-compliance of the given instruction (order, instruction) with the provisions of the customs legislation of the Customs Union and (or) the legislation of the Russian Federation, which may be violated in its execution, and receive confirmation of this instruction from the head Order, order) in writing. In case of confirmation by the head of this instruction in writing, the official of the customs body is obliged to refuse to execute it.
4. In the case of execution by a customs officer orders (orders) that does not meet the customs legislation of the Customs Union and (or) the law of the Russian Federation, the official and the director who gave this order shall be subject to disciplinary, civil, administrative and criminal liability under the law the Russian Federation.

Article 17. The work of customs authorities

1. Working time is determined by the head of the customs authority of the customs authority in accordance with the legislation of the Russian Federation.
2. The time of work of customs authorities in places of import of goods to the Russian Federation and export of goods from the Russian Federation should correspond to the time of operation of state control bodies and services in these places. Time of work of customs bodies in other places of conducting customs operations is established taking into account the needs of transport organizations, participants in foreign economic activity. The time of the work of the customs bodies in the places of importation of goods into the Russian Federation and the export of goods from the Russian Federation that are combined with the points of passage of neighboring states at their location should, as far as possible, coincide with the working hours of the customs bodies of these neighboring countries.
3. Upon a reasoned request of the person concerned in the presence of the customs authorities Customs operations may be performed outside the working hours of customs authorities. The customs authority in the performance of customs operations outside of working time must be reasonable. The person concerned has the right to appeal against the refusal of the customs authority in the performance of customs operations outside the working hours of customs authorities.

Article 18. Evaluation of the customs authorities

1. The main criteria of the customs authorities are:
1) the rate of customs operations on goods imported to the Russian Federation and the export of goods from the Russian Federation, as well as cost reduction stakeholders customs operations;
2) the timeliness and completeness of the revenues of customs duties;
3) effective combat crimes and administrative offenses.
2. Government of the Russian Federation on the basis of the above in terms of this article 1 main evaluation criteria of customs, defines a system of indicators, the order and the method of their monitoring, as well as the order of participation in such monitoring of persons referred to in Article 3 53 part hereof.

Article 19. Customs law

1. Customs authorities to carry out their functions have the following rights:
1) take the measures provided for by the customs legislation of the Customs Union, the Russian Federation legislation on customs and other legislation of the Russian Federation, the enforcement of which the customs authorities in order to ensure compliance with these acts of individuals;
2) required documents and information, as required under the provisions of the customs legislation of the Customs Union, the Russian Federation legislation on customs and other legislation of the Russian Federation, the enforcement of which the customs authorities;
3) check from citizens and officials involved in customs operations, the documents proving their identity;
4) demand from individuals and businesses confirm the authority to perform certain actions or engage in certain activities in the field of customs;
5) is carried out in accordance with the legislation of the Russian Federation, the operational-search activities in order to identify, prevent, deter and detect crimes of urgent investigation and inquiry which attributed the criminal procedural legislation of the Russian Federation to the conduct of the customs authorities, to identify and establish the identities of their prepare, commit or have committed, and to ensure your own safety;
6) perform urgent investigation and inquiry into the limits of its competence and in the manner determined by the criminal procedural legislation of the Russian Federation;
7) attract persons to administrative responsibility in accordance with the legislation of the Russian Federation on Administrative Violations;
8) are used in cases of urgent urgency, means of communication or vehicles belonging to organizations or public associations (with the exception of means of communication and vehicles of diplomatic missions, consular and other institutions of foreign states, as well as international organizations), for the prevention of crimes, preliminary An investigation into criminal cases of which is attributed by the criminal procedural legislation to the competence of customs authorities, prosecution and detention Persons who have committed such crimes or are suspected of committing them. The property damage incurred in such cases by the owners of communication means or vehicles, the customs authorities shall reimburse at the request of the owners of communications or vehicles at the expense of the federal budget in the manner determined by the Government of the Russian Federation;
9) detained and taken to the premises of the customs authority or in the Internal Affairs of the Russian Federation of persons suspected of crimes committed or are committing crimes or administrative violations in the field of customs (customs violation), in accordance with the legislation of the Russian Federation;
10) produce documentation, video and audio recordings, film and photograph the facts and events related to the import of goods into the Russian Federation and their export from the Russian Federation, the implementation of the transport and storage of goods under customs control, the commission with cargo and other operations ;
11) receive from government agencies, organizations and individuals the information needed to perform their functions in accordance with this Federal Law;
12) placing the courts or courts of arbitration claims and statements:
a) the compulsory collection of customs duties, taxes, customs fees, interest and penalties;
b) to foreclose on the goods in payment of customs duties and taxes, customs duties;
c) the recognition of property ownerless;
d) in other cases provided for by the customs legislation of the Customs Union, the Russian Federation legislation on customs and other legislation of the Russian Federation;
13) design, create and operate information systems, communications and data transmission systems, technical means of customs control, and protection of information, including the means of cryptographic protection, in accordance with the legislation of the Russian Federation;
14) implement other rights provided by this Federal Law and other federal laws.
2. Customs law stipulated 1 part of this article may be used only in the implementation of the customs authorities of functions in the area of ​​customs. When assigned to customs authorities or supervisory control functions in other areas of the powers of customs authorities on the implementation of these functions are determined by federal law, according to which the customs authorities are assigned different control or oversight.

Article 20. The right of customs authorities in customs control using vessels Customs

1. During customs control with the use of ships, aircraft, these customs authorities may:
1) when an indication that the vehicle illegally transporting goods subject to customs control, stop such vehicle and carry out its customs inspection;
2) detain the vehicle are suspected of committing crimes of urgent investigation and inquiry which attributed the criminal procedural legislation of the Russian Federation to the conduct of the customs authorities, unless otherwise stipulated by international treaties of the Russian Federation;
3) to pursue and detain outside the territorial sea of ​​the Russian Federation, watercrafts, ubyvshie with Russia without permission of the customs authorities, in the contiguous zone of the Russian Federation up to their entry into the territorial sea of ​​a foreign country, if the proceedings were initiated in the internal waters, the territorial sea of ​​the Russian Federation after the filing of a visual or audible signal to stop the race, allowing to see or hear the signal, and was carried out continuously;
4) when it detects signs of administrative violations in the field of customs (customs violation) (hereinafter - the administrative violation in the field of customs), delaying traffic for freezing or seizure under the laws of the Russian Federation on Administrative Violations;
5) in the cases stipulated by the Customs Code of the Customs Union, to carry out maintenance of vehicles, including the placing of customs officials.
2. The crews of ships, aircraft customs authorities have the right to:
1) free use of water and air space of the Russian Federation, the waters of the sea and river ports and airports, airfields (runways) on the territory of the Russian Federation, regardless of their ownership and purpose;
2) free use of the right of priority port entrance and exit ports in the manner agreed to by the authorized federal executive bodies;
3) received free navigation, weather, hydrographic and other information;
4) grant flight safety and navigation.

Article 21. Rights of customs authorities in respect of motor vehicles carrying goods under customs control

1. The customs authorities have the right to stop motor vehicles, including those that do not carry out international transport of goods, if the goods under customs control are transported on these vehicles, in order to verify compliance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters by checking goods and Documents on them. Independently, the customs authorities can stop these vehicles only in the zones of customs control established along the State Border of the Russian Federation. In other places, the stopping of such vehicles is carried out by the bodies of internal affairs authorized in the field of road safety, in cooperation with customs authorities. The person driving a motor vehicle must present the goods, documents for them and the said vehicle to an authorized official of the customs authority for customs control.
2. In the event of a stoppage of motor vehicles in accordance with part 1 of this article outside the zones of customs control, the time for inspection by customs authorities of goods and documents on them and fixing the results of the inspection can not exceed two hours. On inspection of goods and documents, an act is drawn up on them in the form specified by the Commission of the Customs Union, one copy of which is to be handed to the carrier. Forced placement of said vehicles in the temporary storage warehouse or other place that is a constant zone of customs control is allowed only in case of initiating a case on an administrative offense with delivery of a copy of the relevant decision or protocol to the carrier or the person driving this vehicle. At the same time, such a vehicle may be located on the territory of a temporary storage warehouse or in another place that is a permanent zone of customs control, for the time required for its unloading, except for the case when this vehicle is subject to seizure or seizure in accordance with the legislation of the Russian Federation On an administrative offense or criminal procedural legislation of the Russian Federation.

Article 22. Binding nature of the requirements of the customs authorities and their officials

1. Legal requirements of customs authorities and their officials are binding on all parties.
2. Requirements of customs authorities and their officials against individuals customs operations and customs control, can not serve as an obstacle to the importation of goods into the Russian Federation, the export from the Russian Federation, they are released, as well as for activities in the field of customs to a greater degree than is minimally necessary to ensure compliance with the customs legislation of the Customs Union and the Russian Federation legislation on customs.
3. Failure to fulfill the legal requirements of customs authorities and their officials is punishable under the legislation of the Russian Federation.

Article 23. Cooperation of customs authorities with other government agencies

1. Customs authorities carry out their functions independently and in cooperation with other state agencies.
2. The customs authorities in accordance with this Federal Law and other federal laws may allow execution under control of individual actions within their competence, other government agencies. In some cases, the legislation of the Russian Federation, the individual performance of the functions assigned in accordance with this Federal Law to the customs authorities, may be assigned to other federal executive bodies.
3. When customs authorities reveal signs of crime and (or) the administrative offenses proceedings in matters of which is assigned in accordance with the legislation of the Russian Federation to the competence of other state agencies, the customs authorities shall immediately transmit the information to the appropriate government authorities.

Article 24. Departmental control of customs authorities

(To see the implementation of the order FCS № 118-r of 12.07.2011)
1. Unless otherwise provided by this Federal Law and other federal laws, a higher customs authority or a higher official of the customs authority at any time, in the procedure of departmental control, has the right to cancel or change the decision of the lower customs authority that does not comply with the requirements of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters Or the lower official of the customs body in the field of customs affairs, and also accept any otrennye customs legislation of the Customs Union and the Russian Federation legislation on customs actions against unlawful actions (inaction) of inferior customs bodies or inferior customs officials in the field of customs.
2. If, after the abolition of (changes) in the order of institutional control solutions downstream of the customs authority or the child of a customs officer in the customs field requires the adoption of new solutions in the area of ​​customs, the decision made by the authorized customs authority in accordance with the customs legislation of the Customs Union and the law Russian Federation on customs in the terms established for customs control.

Article 25. Responsibility of customs authorities and their officials

1. For unlawful decisions, actions (inaction) of customs officials bear disciplinary, administrative, criminal and civil liability under the laws of the Russian Federation.
2. Damage caused to persons and property as a result of unlawful decisions, actions (inaction) of customs officials in the performance of official duties, shall be compensated in accordance with the legislation of the Russian Federation.
3. Damage caused to persons lawful actions of customs authorities and their officials, non-refundable, unless otherwise provided for by this Federal Law and other federal laws.
§ 3. Application of customs officials of physical force, special means and weapons and the use of dogs

Article 26. Terms of customs officials of physical force, special means and weapons and the use of dogs

1. Customs officials shall have the right to use physical force, special means and weapons and use of dogs in the manner provided by this Federal Law.
2. The use of physical force, special means and weapons must be preceded explicit warning of the intention to use them in the case of the use of weapons - warning shots. In this case, customs officials shall:
1) allow sufficient time to meet their legal requirements, except when the delay in the application of physical force, special means and weapons poses an immediate danger to life and health, may lead to other serious consequences, the sudden or armed attack, attack with the use combat vehicles, ships, vehicles, or in other circumstances when the alert in the current situation is inappropriate or impossible;
2) ensure that persons who have received injuries, first aid, and immediately notify the incident head of the customs authority, which reports to the prosecutor within 24 hours.
3. When using physical force, special means and weapons depending on the nature and severity of the offense and the degree of opposition exerted customs officials must proceed from the fact that the damage caused by elimination of the danger should be minimal.
4. In the case of the use of physical force, special means and weapons, the use of dogs in violation of the established order, customs officials are responsible in accordance with the laws of the Russian Federation.

Article 27. The use of physical force by customs officials

1. Customs officials shall have the right to use physical force, including military unarmed combat, only in those cases where the non-violent methods can not provide the performance of assigned duties to the customs authorities.
2. Physical force is applied:
1) to prevent crime;
2) for the detention of offenders;
3) to overcome the anti-legal requirements of customs officials;
4) to obstruct access to the premises, to the territory to the goods under customs control, and (or) the goods in respect of which the customs.

Article 28. Use special equipment by customs officials

1. Customs officials shall have the right to use special means in the following cases:
1) an assault on customs officials;
2) an assault on a building, structure or vehicles owned or used by the customs authorities of, goods and means of transport subject to customs control, as well as for the release of these facilities in the event of their capture;
3) arrest offenders, deliver them to the office of the customs authority or body of the Interior, if the offender is disobedience or resistance or may cause harm to others or themselves;
4) suppression exerted by a customs official physical resistance;
5) stop the vehicle, the driver has not fulfilled the requirements of the customs official stay in the customs control zone.
2. Never use special means against women with visible signs of pregnancy, those with obvious signs of disability and minors, except in cases of armed resistance, the performance of a group attack that threatens the life, health, safety of goods and means of transport subject to customs control .
3. List of special tools used by the customs authorities, is determined by the Government.

Article 29. The use of customs officials working dogs

1. Customs officials shall have the right to use the dogs in the following cases:
1) search and detection of drugs, explosives, weapons, ammunition and other goods smuggled to Russia and exported from the Russian Federation and has an individual odor during the customs control;
2) search and detection of drugs, explosives, weapons, ammunition and other items that provide individual odor during investigative actions and operational search activities;
3) odorologicheskih manufacturing expertise;
4) search and detection of a man by his individual odor;
5) of the protection of the customs infrastructure.
2. Do not use dogs in cases of danger to life, health, honor and dignity, take actions inconsistent with the intent of a service dog, and in an environment that damage its health, life or health.
3. Procedure for the use of dogs during the customs control, training, and content is determined by the Government.
Attention! Rules for the use of dogs during the customs control, their training and maintenance, see the decision of the Government of the Russian Federation № 232 31.03.2011 city

Article 30. The use of arms by customs officials

1. In self-defense, or in case of emergency, customs officials may use weapons or use any means at hand.
2. , Customs officials in the performance of official duties may use weapons in the following cases:
1) an assault on customs officials when their life or health is at immediate risk, if the attack can not be reflected in other ways and means;
2) preventive efforts to obtain weapons of customs officials, including the attempts of the person arrested by the customs officer, approach, while reducing the specified customs official distance, or to touch the arms of said officer;
3) reflection group or armed attacks against buildings, air, water vessels or vehicles owned or used by the customs authorities of, goods and means of transport subject to customs control at sites where there are such goods and vehicles, and also for the release of the said facilities, vessels, goods and means of transport in case of an armed seizure;
4) arrest the person (s), armed resistance and the armed person (s) who refuses to obey the legitimate demand for the surrender of weapons;
5) stop road and rail vehicles, ships, aircraft by damaging them, if they are a real danger to the life and health of the customs officials, or do not submit their repeated orders to stop after warning shots;
6) disposal of animals that threaten the lives and health of customs officials;
7) warning of their intent to use weapons, alarm or call for assistance.
3. Prohibited to use weapons:
1) in women with visible signs of pregnancy, those with obvious signs of disability and minors when age is obvious or known of a customs officer, except in cases of armed resistance by armed or group attack, threatening the lives of people;
2) when in masses of people, as may be injured outsiders.
4. In every case, the use of weapons, a customs official shall immediately report in writing to the head of the customs authority, which shall inform the prosecutor 24 within hours of the use of weapons.
5. The list of weapons and ammunition, the customs authorities shall be determined by the Government.
6. An official of the customs authorities have the right to bring weapons in readiness, if he believes that in the current situation can be grounds for its use, provided 2 part of this article.
§ 4. Provision of customs authorities

Article 31. Logistical support of the customs authorities
Logistical support of the customs authorities at the expense of the federal budget and other sources provided by the legislation of the Russian Federation.

Article 32. Accommodation facilities Customs

1. Customs facilities are located on land under federal ownership. Land plots intended for location of the customs authorities, provided for permanent (perpetual) use in accordance with the Land Code of the Russian Federation.
2. In case the departments of customs and customs posts at the sites of organizations specified in Article 2 14 of this Federal Law, these organizations provide to accommodate the customs authorities the necessary premises for free use under the contract, except for the cases established by the Government of the Russian Federation. Material and technical equipment of the said premises at the expense of the federal budget.

Article 33. Protection of information on the activities of customs authorities

1. Documents and materials containing information on the staff of the customs authorities of the organization, tactics, methods and means of operational-search activity shall be kept in the archives of the customs authorities in accordance with the legislation of the Russian Federation.
2. Archive materials customs of historic and scientific value, declassified in accordance with the legislation of the Russian Federation, shall be deposited in the archives of the Government of the Russian Federation, the authorized federal executive body in the field of archives in accordance with the legislation of the Russian Federation.
3. Protection of the state, banking and tax secrecy and restricted information provided by the customs authorities in accordance with the legislation of the Russian Federation.

Article 34. Organizations and state unitary enterprise Customs

1. The federal body of executive power authorized in the field of customs, has run research institutions, educational institutions of higher and further education, health services, publications, information and computer centers, and other institutions, and state unitary enterprise efforts, which the tasks entrusted to the customs authorities.
2. Defining functions and institutions of state unitary enterprises listed in Part 1 this Article shall be in accordance with the requirements of antitrust and other laws of the Russian Federation.

Article 35. Property of customs authorities and customs organizations
Customs authorities and property mentioned in part 1 article 34 this Federal Law institutions and state unitary enterprises are in federal ownership. Disposal of the said property shall be in accordance with the legislation of the Russian Federation.

Chapter 3. Appeals against decisions, actions (inaction) of customs bodies and their officials

(See Guidelines for complaints against decisions, actions (inaction) of customs)

Article 36. Right to Appeal

1. Any person has the right to appeal the decision, action (inaction) of a customs authority or its officer, if such a decision, action (inaction), according to the person, violated his rights, freedoms and legitimate interests, he created obstacles to their implementation or illegally vested in the it a responsibility.
2. Waiver of the right to appeal against decisions, actions (inaction) of a customs authority or its officer invalid.

Article 37. Order of appeal

1. The order of submission, review, and resolution to the customs authorities of complaints against decisions, actions (inaction) of customs bodies or their officials in the customs field defined in this Chapter. The procedure defined in this Chapter shall not apply in case of appeal decisions of customs bodies or their officials on administrative offenses, as well as other decisions, actions (inaction) of customs bodies or their officials, for which a special procedure for appeal.
2. Decisions, actions (inaction) of customs bodies and their officials may be appealed to the customs authorities and (or) to the court, the arbitral tribunal. Making a complaint to a decision, action (inaction) of a customs authority or its officer to the customs authorities do not exclude the possibility of a simultaneous or subsequent complaint to the court with the same content, the arbitral tribunal. Appeal of a decision, action (inaction) of a customs authority or its officer, filed to the customs authorities and in court, the arbitral tribunal shall be considered by the court, the court of arbitration.
3. The order of submission, review, and resolution of complaints to the courts and tribunals for the legislation of the Russian Federation and the Civil Procedure Law of the Russian Federation on the proceedings of the arbitration.

Article 38. The procedure for filing a complaint to a decision, action (inaction) of a customs authority or its officer

1. Appeal of a decision, action (inaction) of a customs authority or its officer served in the superior customs authority. Appeal of a decision, action (inaction) of a customs authority or its officer may be filed directly in the superior customs authority or through the customs authority, decision, action (inaction) is or officer is appealed.
2. The customs authority, whose decision or action (inaction) or official is lodged, sends it to a higher customs body together with supporting materials no later than five working days from the date of its receipt. In cases where the customs authority that received a complaint against a decision, the action (inaction) of a customs authority or its official is not entitled to consider it, it must send it to the customs authority, not later than five working days, which must consider it in accordance with this article , With a notice in writing of the person filing the complaint.
3. Appeal of a decision, action (inaction) of the federal executive body authorized in the field of customs, is served in this body.

Article 39. Authority of persons in appealing decisions, actions (inaction) of a customs authority or its officer. The participation of representatives at the appeal of decisions, actions (inaction) of a customs authority or its officer

1. Organizations are involved in the appeal of decisions, actions (inaction) of a customs authority or its officer through their bodies in accordance with the civil legislation of the Russian Federation.
2. In defense of the rights and legitimate interests of incapable or partially capable citizens in an appeal against decisions, actions (inaction) of a customs authority or its official stand by their legal representatives - parents, adoptive parents, guardians or trustees, which may charge to take action on the appeal other elected representatives .
3. On behalf of the liquidated organization in appealing decisions, actions (inaction) of a customs authority or its officer acts as the authorized representative of the liquidation committee.
4. Representatives of citizens, including individual entrepreneurs and organizations in an appeal against decisions, actions (inaction) of a customs authority or its officer may make lawyers and other legal services providers face.
5. Powers of heads of organizations acting on behalf of organizations within the limits of powers provided for by federal law, other normative legal act or constituent documents are confirmed by documents certifying their official position, as well as constituent and other documents. Powers of legal representatives are confirmed by documents certifying their status and authority. The powers of the lawyer are certified in accordance with federal law. The credentials of other representatives must be specified in a power of attorney issued and issued in accordance with part 6 of this article, and in cases stipulated by an international treaty of the Russian Federation or federal law - in another document.
6. The power of attorney on behalf of the organization must be signed by its head or otherwise authorized by the constituent documents of the face and stamped organization. The power of attorney on behalf of the citizens may be notarized or otherwise established by federal law. The power of attorney on behalf of an individual entrepreneur shall be signed and sealed them with his seal, or can be notarized or otherwise established by federal law.
7. Representatives may do on behalf of the person he represents all actions contemplated by this Chapter, including the filing and signing the complaint to a decision, action (inaction) of a customs authority or its officer, unless otherwise provided in the power of attorney or other document. When submitting a complaint to the customs authorities the power of attorney must contain the right to appeal against decisions, actions (inaction) of customs.

Article 40. Deadline for appeal of a decision, action (inaction) of a customs authority or its officer
Appeal of a decision, action (inaction) of a customs authority or its officer may be filed within three months:
1) from the date when the person knew or should have known about the violation of his rights, freedoms or legitimate interests, creating obstacles to their implementation, or the illegal imposition on him of a duty;
2) from the date of expiry of the period for acceptance of the customs body or its official decision or action, the act established the customs legislation of the Customs Union, an act of the Russian Federation legislation on customs or other legal act of the Russian Federation in the field of customs.

Article 41. Recovery period for appealing the decision, actions (inaction) of a customs authority or its officer

1. In case of missing the deadline for a valid reason to challenge this term to a person who filed a complaint against the decision, action (inaction) of a customs authority or its officer (hereinafter - the applicant), restored the customs authority competent to deal with the appeal.
2. Renewal of the term of appeal expressed in the actual acceptance of an appeal against a decision, action (inaction) of a customs authority or its officer.

Article 42. The form and content of the complaint to a decision, action (inaction) of a customs authority or its officer

1. Appeal of a decision, action (inaction) of a customs authority or its officer submitted in writing and must be signed by the person whose rights, in his opinion, violated, or his representative personally. If a complaint is filed by a representative, the complaint shall be accompanied by proof of his authority. Using a unique handwritten signature to sign the complaint is not allowed.
2. Appeal of a decision, action (inaction) of a customs authority or its officer shall contain:
1) name of the customs authority, or position, surname, name and patronymic of his official (if known), decision, action (inaction) are being complained about;
2) surname, first name, middle name (if any) or the name of the person filing the complaint, his place of residence or location;
3) being appealed decision, actions (inaction).
3. The applicant may not submit documents and information confirming the circumstances specified in this complaint. If the submission of such documents and information is essential for the examination of the said complaint and these documents are not available at the customs authority whose decision, action (inaction) or whose official is appealed, the customs authority considering the said complaint has the right to request them from the applicant. In this case, the period for considering the complaint against the decision, action (inaction) of the customs body or its official is suspended until the person submits the documents and information requested by the customs body, but not more than three months from the date of sending this request. In the event that a person fails to submit documents and information requested by the customs body, the decision on the said complaint shall be made without taking into account the reasons for which documents and information were not provided in confirmation.

Article 43. The consequences of a complaint to a decision, the customs authority or its officer

1. Making a complaint to a decision, the customs authority or its officer shall not suspend the execution of the appealed decision and action.
2. If there is sufficient evidence to suggest that the contested decision, the action does not meet the customs legislation of the Customs Union and the Russian Federation legislation on customs, as well as, if not suspended execution, actions may be irreversible or likely to result in significant harm to the applicant, the customs authority considering the appeal shall be entitled to fully or partially suspend the execution of the contested decision, the actions before making a decision on the merits.

Article 44. Grounds for refusal to consider an appeal against a decision, action (inaction) of a customs authority or its officer essentially

1. The customs authority shall refuse to consider an appeal against a decision, action (inaction) of a customs authority or its officer on the merits in the following cases:
1) if deadlines are not met, and the person does not appeal to file an application for restoration of rights of appeal or an application for restoration of rights of appeal rejected;
2) does not fulfill the requirements set out in parts and 1 2 article 42 hereof;
3) if the person has filed a complaint with the same content to the court and the complaint accepted by the court, the court of arbitration for consideration or decision made by it;
4) if the subject of the complaint is a decision, action (inaction) of a body which is not a customs body or an official body which is not a customs authority;
5) if the complaint is filed by a person whose authority is not confirmed in accordance with Article 39 hereof;
6) if the complaint is filed by a person, the rights, freedoms and legitimate interests which the appealed decision, action (inaction) were not affected;
7) if the complaint is the act (document) customs office or its officer who is not a solution in the area of ​​customs;
8) if there is a decision made in accordance with Article 48 this Federal Law by the same customs authorities in respect of the same applicant and on the same subject of the complaint;
9) if not subject to appeal, that is, the adoption of the decision by the customs authority or the commission of the action (or inaction) is not confirmed.
2. Decision dismissing the appeal against the decision, action (inaction) of a customs authority or its officer essentially has to be taken not later than five working days after receipt of the complaint, unless otherwise provided by this Federal Law.
3. In the cases referred to under 3, 8 and 9 1 part of this article, the decision not to consider an appeal against a decision, action (inaction) of a customs authority or its officer in essence should be made not later than five working days after receipt of the customs authority, considering the complaint, the court, arbitral tribunal to accept complaints of similar content for consideration or court order, or other documents showing the existence of grounds that impede the complaint.
4. Decision of the customs authority to refuse to consider an appeal of a decision, action (inaction) of a customs authority or its officer in essence can be appealed to a higher customs authority or the court, the arbitral tribunal.

Article 45. Review against a decision, action (inaction) of a customs authority or its officer

1. The person who made the complaint to a decision, action (inaction) of a customs authority or its officer may withdraw it at any time before a decision on the appeal.
2. Second petition on the same issue may be filed within the time limits specified in Article 40 hereof.

Article 46. The customs authority considers the appeal of a decision, action (inaction) of a customs authority or its officer

1. Appeal of a decision, action (inaction) of a customs authority or its officer considered superior customs authority.
2. On behalf of the higher customs body of the decision on the appeal takes the head of the customs authority or customs official, authorized by him. The consideration of a complaint to a decision, action (inaction) of the federal executive body authorized in the field of customs, or its officials can not be made by an official who took the contested decision, committed contested action (inaction), or child of his official person.

Article 47. Terms of the complaint to a decision, action (inaction) of a customs authority or its officer

1. Appeal of a decision, action (inaction) of a customs authority or its officer shall be considered by the customs authority within one month from the date of its receipt to the customs authority competent to consider this complaint.
2. If the customs authority considering a complaint to a decision, action (inaction) of a customs authority or its officer finds it necessary to extend this in part 1 this article for consideration of the complaint, this period may be extended by the head of the customs office or customs officer, they authorized, but not more than one month, as reported by the person who made the complaint, in writing, specifying the reasons for the extension.

Article 48. The decision of the customs authority of the complaint to a decision, action (inaction) of a customs authority or its officer

1. The decision of the customs authority of the complaint to a decision, action (inaction) of a customs authority or its officer shall, in writing, in the form determined by the federal executive body authorized in the field of customs. Such a decision shall include: (a form, see the Order of the FCS of Russia № 2613 from 27.12.2010)
1) name of the customs authority, considered the complaint;
2) number of the decision;
3) date and place of the decision;
4) position, name and initials of the customs official who made a decision on the complaint, details of the document confirming its authority to review the complaint (with the exception of the head of the customs authority);
5) surname and initials or name of the person who filed the complaint;
6) being appealed decisions, actions (inaction), including information on the Customs Authority (official who), decision, action (inaction) is being appealed;
7) a summary of the merits;
8) arguments and reasons for the decision on the complaint;
9) adopted a decision on the complaint;
10) information on how to appeal against the decision on the complaint.
2. Decision on the appeal shall be signed by a customs officer who took this decision.
3. Upon review of the appeal of a decision, action (inaction) of a customs authority or of a customs officer:
1) admits to the contested decision, action (inaction) of a customs authority or its officers and refuse the application;
2) held invalid the contested decision, action (inaction) of a customs authority or its officer in full or in part and shall decide on the complaint in whole or in part.
4. In the case of the complaint about the decision, action (inaction) of a customs authority or its official full or in part the customs authority:
1) cancel all or part of the customs authority or its official decision appealed;
2) cancels the customs authority or its official appealed decision and requires that the customs authority or its officer to take a new decision in accordance with the customs legislation of the Customs Union and the Russian Federation legislation on customs or independently makes such a decision, if its approval is the responsibility of customs authority considered the complaint;
3) recognizes the actions (inaction) of a customs authority or its officer illegal and determine the measures to be taken to remedy the violations of, or independently performs the necessary actions if their performance is within the competence of the customs authority, considered the complaint, if such measures and (or) actions were not accepted (committed) previously.
5. Action to implement the decision of the customs authority of the complaint to a decision, action (inaction) of a customs authority or its officer shall be undertaken by the customs authority a decision, action (inaction) is or officer is found to be unlawful, for 10 working days of receipt decision on the complaint to that body, if that decision is not set another date for the execution.
6. The customs officer investigating a complaint against the decision, action (inaction) of a customs authority or its officer on behalf of the customs authority, if found guilty signs of failure or improper performance by the customs officer assigned to his official duties shall take measures to attract this official to disciplinary action, as appropriate.
7. A copy of the decision on appeal a decision, action (inaction) of a customs authority or its officer, sent to the person who has applied to the said complaint within the time limits specified in Article 47 hereof.
8. The decision of the customs authority of the complaint to a decision, action (inaction) of a customs authority or its officer may be appealed to a higher customs authority or the court, the arbitral tribunal.

Article 49. Simplified procedure for appealing the decision, actions (inaction) of a customs officer

1. The simplified procedure may be appealed to a decision, action (inaction) of a customs official or the customs office in connection with the importation into the Russian Federation and (or) export from the Russian Federation of goods whose value does not exceed 1,5 million rubles, and (or) a single vehicle (of vehicles).
2. Simplified procedure for appealing the decision, actions (inaction) of a customs official or customs post is outstanding person with the oral complaint to the higher authority respectively customs or customs post, and in case of appeal against the decision, actions (inaction) of the head of the customs office - to the head of the customs, in whose jurisdiction over the customs post.
3. Consideration of the complaint to a decision, action (inaction) of a customs official in a simplified manner by promptly and a decision is taken on it immediately, but not later than three hours from the time of its filing.
4. When appealing in a simplified procedure at the request of the person who filed a complaint against the decision, the action (inaction) of the official of the customs authority, the official of the customs body considering the complaint, draw up an act on the consideration of this complaint in a simplified procedure, which specifies information about the complainant The official of the customs body, the person who filed the complaint, the summary of the complaint, the reasons for the decision and the decision taken. In case of refusal to consider a complaint against a decision, action (inaction) of an official of a customs authority in a simplified procedure, the reasons for such refusal are indicated in this act. The form of the act is determined by the federal executive body authorized in the field of customs. The act on consideration of a complaint against a decision, action (inaction) of an official of a customs authority in a simplified procedure shall be signed by the official of the customs body considering the complaint and the person who filed the complaint. A copy of the act on consideration of a complaint against a decision, action (inaction) of an official of a customs authority in a simplified procedure is given to the person who filed a complaint. (See the form in the order of the Federal Customs Service of the Russian Federation No. 2613 from 27.12.2010)
5. Consideration of the complaint to a decision, action (inaction) of a customs official in a simplified manner and adoption of a decision is not an obstacle for a complaint to a decision, action (inaction) of a customs authority or its officer in the general procedure.
6. Act on the complaint to a decision, action (inaction) of a customs official in a simplified procedure can be appealed in a general way to the superior customs authority or the court, the arbitral tribunal.

Chapter 4. Informing and consulting

Article 50. Getting information about the reasons for the decision, actions (or inaction)

1. A person in respect of which the customs authority or its official decision or have acted, and the person in respect of whom no decision or action is not subject to the commission made within the prescribed period shall be entitled to make a request to this customs authority on the causes and the grounds for the decision or action or the reasons why a decision or omission of action, if it affects the rights and interests of the persons directly and individually.
2. The request must be filed within six months from the date of the decision, actions (inaction) or the expiration of their acceptance or commission or the date the person became aware of the decision or actions (or inaction).
3. An interested person may request to provide the necessary information both orally and in writing. Oral request shall be considered by the customs authority on the day of receipt of the request. When submitting a written request, the response must be given in writing within 10 days from the date of receipt of the request.

Article 51. Information on the acts of the customs legislation of the Customs Union, the Russian Federation legislation on customs and other legal acts of the Russian Federation in the field of customs

1. The federal executive body authorized in the field of customs and other customs authorities provide free free access, including the use of information technology to information about acts of the customs legislation of the Customs Union, the Russian Federation legislation on customs and other legal acts of the Russian Federation in the field of customs.
2. The customs authorities provide access to information on the prepared acts of the legislation of the Russian Federation on customs matters and other legal acts of the Russian Federation in the field of customs affairs, as well as on changes in the acts of the customs legislation of the Customs Union, the customs legislation of the Russian Federation and other legal acts that have not entered into force Acts of the Russian Federation in the field of customs, except for cases when the preliminary notification of the prepared acts will prevent the Customs control or to reduce its effectiveness.
3. The federal body of executive power authorized in the field of customs, provides for publication in their official publications of legal acts adopted by it, as well as the customs legislation of the Customs Union, the Russian Federation legislation on customs and other legal acts of the Russian Federation in the field of customs.

Article 52. Advising on customs issues and other matters within the competence of the customs authorities

1. Customs authorities shall consult interested parties on customs matters within the competence of those bodies. Head of the customs authority (his deputy) defines customs officials authorized to conduct consultations.
2. Customs authorities are advising in oral and written forms for free. At the written request of an interested person, the customs authority shall provide the information in writing as soon as practicable, but not later than one month from the date of receipt of the request.
3. The information provided by stakeholders during the consultation, not a basis for a decision or (imperfect) action by the customs authorities in the implementation of customs operations in respect of goods and (or) means of transport.
4. If the requested information was provided late or in the form of unreliable, to the detriment of persons who have applied for assistance, compensation in accordance with the legislation of the Russian Federation.
5. Customs is not liable for any losses caused as a result of the distorted text of acts referred to in Article 3 51 of this Federal Law, published without their knowledge and control, as well as for damages caused as a result of unqualified advice rendered by persons not authorized to see it through.
6. Procedure for informing and consulting organization Customs determined by the federal executive power authorized in the field of customs.
Article 53. Participation in the formation and implementation of state policy in the field of customs nonprofit organizations of persons carrying out activities related to the importation of goods into the Russian Federation and their export from the Russian Federation, as well as those working in the field of customs
1. The federal body of executive power authorized in the field of customs, in order to harmonize the interests of public interest entities carrying out activities related to the importation of goods into the Russian Federation and their export from the Russian Federation, as well as those working in the field of customs, draws profit organizations grouping such individuals to participate in the formation and implementation of state policy in the field of customs.
2. Participation in the formation and implementation of state policy in the field of customs nonprofit organizations of persons carrying out activities related to the importation of goods into the Russian Federation and their export from the Russian Federation and (or) persons working in the field of customs, may be in the following forms:
1) participated in the drafting of legal acts of the Russian Federation in the field of customs, the customs legislation of the Customs Union;
2) participate in the analysis of financial, economic, social and other indicators of foreign economic activities, including in specific sectors of the economy, in the territories of the Russian Federation;
3) involved in assessing the effectiveness of measures of customs administration;
4) prepare for the state authorities of the Russian Federation proposals on the improvement of customs;
5) otherwise provided for by this Federal Law, other federal laws and in accordance with other legal acts of the Russian Federation, the form of participation.
3. When developing draft normative legal acts of the federal executive body authorized in the field of customs, establishing the procedure and technologies for the commission of customs operations related to the import of goods into the Russian Federation and the export of goods from the Russian Federation, their declaration and release, which determine the conditions for the operation of authorized economic operators And other persons carrying out activities in the sphere of customs affairs, consultations are held with the Russian Government determined by the Government Federation of all-Russian non-profit organizations that unite persons engaged in activities related to the importation of goods into the Russian Federation and their export from the Russian Federation, as well as persons engaged in activities in the field of customs. The procedure for conducting these consultations is established by the federal executive body authorized in the field of customs affairs, in agreement with these organizations.

Chapter 5. Activities in the field of customs

§ 1. General provisions

Article 54. Inclusion of legal persons in the registers of persons working in the field of customs
1. Inclusion of legal persons in the registers of persons working in the field of customs, performed under the conditions established by Articles 13, 19, 24, 29, 34 Customs Code of the Customs Union and by Articles 61, 67, 70, 76, 82 hereof.
2. For inclusion in one of the registers of persons working in the field of customs, legal entity refers to the customs authorities with a statement in writing containing the information required by this Federal Law, and is proof of such information on the list established by Articles 62 , 68, 72, 77, 83 hereof.
3. For inclusion in the register of owners of temporary storage, the register of owners of customs warehouses and duty-free shops register a legal entity is a separate application for each geographically isolated areas and (or) territorially separate open platforms, which are designed, respectively, for use as a temporary storage warehouse, customs warehouse or shop floor duty free shop.
4. The documents specified in parts 2 and 3 of this article may be submitted by the applicant in the form of originals or copies certified by the person who submitted them, the authorized bodies that issued such documents, or notarized. When submitting copies of documents certified by the person who submitted them, the customs authority, if necessary, verifies the correspondence of copies of these documents to their originals, after which the originals of such documents are returned to the person who submitted them. Upon termination of consideration of the application for inclusion in the register, the customs body is obliged to return to the applicant, upon request, the originals of the submitted documents. Documents confirming the provision to the customs body of security for payment of customs duties and taxes are presented in the original.
5. Documents confirming the customs authority of customs duties and taxes may be submitted by the applicant within 30 days from the date of notification to the customs authority of preliminary determination of compliance with other conditions include a legal person in the register.
6. The customs authority shall consider the application for inclusion in the register within a period not exceeding 30 days of its receipt, except as provided in subsections 7 and 10 this article and decide on inclusion or non-inclusion of the legal person in the register of persons working in the field of customs.
7. In the event that the applicant together with the application for inclusion in the register did not submit documents confirming the provision to the customs body of the relevant security for the payment of customs duties and taxes, subject to other conditions for the inclusion of a legal entity in the relevant register established by the customs legislation of the Customs Union and this Federal Law, The customs authority shall take a preliminary decision on compliance with these conditions and notify the applicant about it within the period specified in part 6 Of this article. In this case, the customs authority takes a decision to include a legal entity in the relevant register not later than 10 days after the day the applicant submits to the customs authority documents confirming the provision of appropriate security for payment of customs duties and taxes.
8. In order to verify that declared as temporary storage warehouse, bonded warehouse or duty free shop premises and territory requirements and conditions established in accordance with this federal law, the customs authority shall Customs inspection of the premises and (or) areas.
9. If the documents submitted by the legal entity do not meet the requirements of the legislation of the Russian Federation on the procedure for their compilation and issuance, they contain conflicting or illegible information, or there are edits in the submitted documents, the customs authority considering the application for inclusion in the register is entitled to request from third parties, and Also the state bodies have documents confirming the information specified by the legal entity. The said persons and state bodies are obliged to submit the requested documents within 10 days from the date of receipt of the request.
10. In the case provided 9 part of this article, the term of the application for inclusion in the register increases the time required for the customs authority of the request and present officials requested documents. The total duration of the application for inclusion in the register may not exceed 40 days of receipt of such application.
11. Inclusion of a legal entity in the relevant register of persons carrying out activities in the field of customs is formalized in writing by the decision of the customs authority and is confirmed by the issuance of a certificate of inclusion in such a register, and when included in the register of customs carriers - issuance of a document confirming the status of a customs carrier, Person or other authorized representative of a legal entity against receipt or in any other way that confirms the fact and the date of its receipt within three working days The days since the adoption of such a decision. The said certificate shall be signed by the head of the customs authority or his deputy and certified with a seal.
12. The customs body shall decide not to include in the relevant register persons carrying out activities in the field of customs in a period not exceeding the period specified in part 6 of this article in cases of non-compliance with the conditions for inclusion in the relevant register provided for by the Customs Code of the Customs Union and this Federal law, and (or) non-submission of documents provided for in parts 2 and 3 of this article. If the documents proving that the customs authority has been provided to ensure the payment of customs duties and taxes within the period established by part 5 of this article, the customs authority shall within a period of 10 days decide to refuse inclusion in the relevant register. The decision on refusal to include persons carrying out activities in the sphere of customs in the relevant register is communicated to the head or other authorized representative of the legal entity in writing not later than three working days from the date of adoption of such a decision.
13. The procedure for the implementation by customs authorities of actions to include legal entities in the registers of persons carrying out activities in the field of customs, their exclusion from these registers, the introduction of changes to such registers, the suspension and resumption of activities of these individuals, as well as the forms of certificates on the inclusion in the register of customs representatives, The register of owners of temporary storage warehouses, the register of owners of bonded warehouses, the register of holders of duty-free shops, the register of authorized economic operators S and the procedure for their completion are determined by the federal executive body authorized in the field of customs. The form of the document confirming the status of the customs carrier in accordance with paragraph 4 of Article 18 of the Customs Code of the Customs Union is established by the decision of the Commission of the Customs Union.
Attention! Administrative Regulations of the Federal Customs Service for the provision of public services to keep the register of owners of temporary storage warehouses approved by order of the Federal Customs Service of Russia № 2355 18.11.2011 city
Form of a certificate of inclusion in the Register of owners of duty free shops, see Order of the FCS of Russia № 186 01.02.2011 city
14. For examining applications for inclusion in the register of persons working in the field of customs, and the inclusion of persons in the register, free of charge.

Article 55. Changes in the information stated in the application for inclusion in one of the registers of persons working in the field of customs
1. In the event of a change in the information provided for in Parts 2 and 3 of Article 54 of this Federal Law specified in the application for inclusion in the register of persons carrying out activities in the field of customs or in documents attached to it, a legal entity included in one of the registers of persons carrying out Activities in the field of customs (its legal successor in case of transformation of a legal entity) is required to notify the customs authority in writing of these changes within five working days from the date of the occurrence of events , Which caused changes in the relevant information, or from the day when the person became aware of their occurrence, and submit documents to which changes were made or which confirm the change in the information.
2. The customs authority shall, within 15 business days from the day following the day of receipt of the information specified in part 1 of this article, verify the compliance of the newly indicated information with the conditions established for inclusion of the legal entity in the relevant register of persons engaged in activities in the field of customs affairs, decide on making Changes in the specified register and, if the information subject to indication in the certificate on inclusion of persons in the corresponding register changes (the document confirming the status of customs transportation Ka), issues a new certificate of inclusion in the relevant register (a document confirming the status of the customs carrier).
3. Submitted in accordance with this Article shall be attached to the package of documents submitted by a legal person for inclusion in the roster of persons working in the field of customs.

Article 56. Suspension and resumption of the legal person as the person carrying out the activity in the field of customs
1. Activities of legal entities as customs representatives, owners of temporary storage, bonded warehouse owners and owners of duty-free shops are included in the appropriate registers of persons carrying out activities in the field of customs, suspended in the following cases:
1) the application of a legal entity on the suspension of its activities;
2) the application of the legal entity in case brought against him of bankruptcy proceedings;
3) the court or competent authority of the suspension of the legal person;
4) suspension in accordance with the Russian legislation permits for the implementation of certain activities, if a legal entity included in the register, provides just such an activity.
2. Legal entity included in one of the registers of persons working in the field of customs, the customs authority shall inform in writing of the events specified in paragraphs 3 and 4 1 part of this article, within three days from the date of the relevant event.
3. The activities of legal entities as customs representatives, owners of temporary storage warehouses, owners of bonded warehouses and owners of duty-free shops included in the relevant register of persons engaged in activities in the field of customs are deemed suspended from the day following the day of the occurrence of the events specified in paragraphs 3 And 4 part 1 of this article. In the case provided for in paragraph 1 or paragraph 2 of part 1 of this article, the activities of legal entities in the field of customs affairs shall be suspended from the day following the day on which the customs authority receives the application of the legal entity specified in paragraph 1 or paragraph 2 of part 1 of this article.
4. Since the day of suspension of the activities of a legal entity as a person carrying out activities in the field of customs, customs operations, placing goods in a temporary storage warehouse, customs warehouse, as well as selling goods in duty-free shops are not allowed. In the event that the period of suspension of the activities of a legal entity as the owner of a temporary storage warehouse exceeds one month, the goods stored in the temporary storage warehouse are to be placed at its expense to another temporary storage warehouse within two months from the day following the day of suspension of such activity .
5. Activities of legal entities as customs representatives, owners of temporary storage, bonded warehouse owners and owners of duty-free shops are included in the register of persons active in the field of customs, resumed the day following the date of granting legal entity documents confirming the elimination of circumstances specified in part 1 this article led to the suspension of such activities.

Article 57. Exception of the legal entity of the registers of persons working in the field of customs
1. A legal person shall be excluded from the relevant register of persons working in the field of customs, on the grounds stipulated by Articles 14, 20, 25, 30 35 and Customs Code of the Customs Union. Reorganization of a legal person on the roster of persons working in the field of customs, in the form of conversion is not a basis for exclusion of such entity of this registry.
2. The decision to exclude a legal entity from the relevant register of persons carrying out activities in the field of customs affairs shall be made in writing by a decision of a customs authority that has decided to include a legal entity in such a register and is notified by the customs authority to the legal entity in respect of which such decision is taken , In writing with a reasoned justification for such a decision not later than the day following the day of its adoption. The specified decision is handed over to the head of a legal entity or to an authorized representative of a legal entity against a receipt or other method that confirms the fact and date of receipt of this decision. If the said persons evade the receipt of the said decision, it is sent by registered mail.
3. Decision on exclusion of legal persons from the relevant register of persons active in the field of customs, shall enter into force in the event of:
1) non-compliance by the Customs Code of the Customs Union, the conditions include a legal person in the register of persons working in the field of customs (except in the case specified in paragraph 2 this part) before 15 days from the date of such decision;
2) non-compliance with the conditions of inclusion of a legal person in the Register of Customs Carriers specified in sub-article 2 19 Customs Code of the Customs Union, after one day from the date of such decision;
3) breach by the customs carriers, owners of temporary storage, the owner of the customs warehouse, the owner of a duty free shop duties specified in subparagraphs of Article 2 20, subparagraph 2 article 25, subparagraph 2 article 30, subparagraph 2 35 articles of the Customs Code of the Customs Union, after 15 days from the date of such decision;
4) the application of the legal entity to delete it from the registry on the day following the day of receiving the request, the customs authority in writing.
4. Exclusion of legal persons from the relevant register of persons active in the field of customs, in connection with the liquidation or termination of its activities as a result of reorganization (except for the conversion of the legal entity) is the date of occurrence of such events. The customs authority responsible for keeping the relevant register, record the exclusion of legal persons from such register after receiving information about the coming event.
5. In the cases referred to under 1 - 3 3 part of this article, the subsequent application for inclusion in the register of persons active in the field of customs, may be filed after the reasons that led to the exclusion of legal persons from the relevant register.
6. The owner of the temporary storage warehouse, the owner of the bonded warehouse and the customs carrier shall be obliged to notify the persons who placed the goods in the temporary storage warehouse or customs warehouse or handed over the goods under customs control for transportation, as well as the customs authority that issued the certificate of inclusion of the legal entity in the relevant register Persons engaged in activities in the field of customs (a document confirming the status of a customs carrier), of the intention to terminate their activities one month before To file an application for deletion from the relevant registry. During this period, placing goods in a temporary storage warehouse or customs warehouse or accepting goods under customs control for transportation is not allowed.
7. Customs representative shall notify the persons on whose behalf he makes customs operations of the application of its exclusion from the relevant register of persons active in the field of customs, for 15 days before the date of filing of such application. During this period the conclusion of agreements with customs agents declarant or other interested parties are not allowed.
8. In case of exclusion from the relevant register of persons active in the field of customs, for other reasons customs representative, customs carrier, the owner of a temporary storage warehouse and bonded warehouse owner shall immediately notify the persons to whom they provide services immediately, but not later than five days from the date of acceptance by the customs authorities of the decision to exclude from the relevant register.
9. Exclusion of legal persons from the relevant register of persons active in the field of customs, shall not relieve such person (its successor) from the obligation to complete the customs in the carriage or storage of goods under customs control, or take other actions, the responsibility for the commission of which occurred before the exclusion of legal persons from the relevant register, in accordance with the procedure established by the Customs Code of the Customs Union and the present Federal Law.
10. Placing of goods in temporary storage in a customs warehouse and is not allowed by the date specified in subsection 8 this article.
11. On entry into force of the customs authority of the owner to exclude temporary storage warehouse or bonded warehouse owner from the relevant register of persons active in the field of customs, goods stored in the temporary storage or customs warehouse shall be placed by the owner of the temporary storage or customs respectively warehouse to another bonded warehouse or bonded warehouse within two months from the day following the date of entry into force of the decision.
12. Foreign goods placed under the customs procedure for duty-free trade shall be placed under another customs procedure within 15 days from the day following the day of entry into force of the decision to exclude the owner of a duty-free shop from the register of duty-free shop owners, except for the case of transfer of goods for their Implementation in another duty-free shop. In this case, the movement of goods to another duty-free shop located in the region of activity of one customs authority is carried out under the supervision of this customs authority, and in case of transfer of goods to the duty-free shop located in the region of activity of another customs authority, in accordance with the customs procedure of customs Transit.
13. From the day following the day of entry into force of the decision to exclude the owner of a duty free shop register of duty free shops, the goods placed under the customs regime of duty-regarded for customs purposes as goods in temporary storage. The sale of such goods and the placement of other goods in duty-free shops are not allowed.
14. In the case of exclusion of legal persons from the relevant register of persons working in the field of customs, return (termination) of customs duties and taxes, provided that person in his inclusion in such a register shall be in accordance with Chapter 16 hereof.

Article 58. The procedure for maintaining records of persons working in the field of customs
1. The federal body of executive power authorized in the field of customs, maintain a register of persons working in the field of customs.
2. Registers of persons working in the field of customs, are maintained in electronic form in the form determined by the federal executive body authorized in the field of customs, and posted on its official website. (See order FCS № 186 from 01.02.2011)
3. The registers of persons carrying out activities in the field of customs are formed on the basis of decisions made by the customs authorities on the inclusion of legal entities in the relevant registers of persons engaged in activities in the field of customs, on the exclusion of legal persons from such registries, on making changes to these registers, on suspension And resumption of activities of legal entities as a customs representative, owner of a temporary storage warehouse, owner of a customs warehouse, owner of a duty-free shop Ovli. Changes in electronic forms of registers of persons carrying out activities in the field of customs affairs shall be made within three working days from the date of adoption by the authorized customs body of the relevant decision.
4. The federal body of executive power authorized in the field of customs, provides a regular, at least once a month, the publication in their official publications records of persons working in the field of customs.

Article 59. Accounting and reporting by persons active in the field of customs
1. Record-keeping of goods and business transactions with these goods customs carriers, owners of temporary storage, the owner of the customs warehouse, the owner of a duty free shop in accordance with the Russian legislation on accounting and law of the Russian Federation on taxes and fees.
2. Forms and procedures for reporting entities operating in the field of customs, established in accordance with Article 177 hereof.

§ 2. Customs representative

Article 60. Customs representative
1. Customs agents may be a Russian legal entity included in the register of customs representatives.
2. The customs representative has the right to limit the scope of his activities by the commission of customs operations with respect to certain types of goods in accordance with the single Commodity Nomenclature for Foreign Economic Activity of the Customs Union (hereinafter - the Commodity Nomenclature for Foreign Economic Activities) or with respect to goods imported into the Russian Federation and / or exported from the Russian Federation Certain types of transport, the commission of certain customs operations, as well as the region of activity within the region STI of the customs authority (several customs authorities).
3. In accordance with Article 3 12 Customs Code of the Customs Union's relations with the customs representative declarants and other interested parties are on contractual basis. The provision of services for declaring the contract is made directly between the declarant and customs agents.
4. The refusal of the customs representative to conclude a contract if he has the opportunity to provide a service or perform work is not allowed, except for cases when the performance of such a contract will go beyond the scope of activities limited by the customs representative in accordance with part 2 of this article, and also when the customs representative There are sufficient grounds to believe that the acts or omissions of the declarant or other interested person are unlawful and entail criminal or administrative ivnuyu responsibility in the field of customs. The customs representative is not entitled to prefer one person to another person in relation to the conclusion of the contract, except for the granting of privileges with regard to the price and other terms of the contract for certain categories of represented persons.
5. Customs representative may pay customs duties and taxes, if the content of the customs procedures for the declaration of certain goods, provides for their payment and if the terms of the agreement entered into between the declarant and customs agents, provides payment of customs duties and taxes, customs agents.
6. The declaration of goods and (or) release of customs representative is jointly and severally with the declarant or otherwise provided to them by persons the obligation to pay customs duties in the full amount of customs payments, regardless of the terms of the agreement of the customs representative with the declarant and provided to them by other persons.

Article 61. Conditions include a legal person in the register of customs representatives
1. Conditions include a legal person in the register of customs representatives established by Article 13 Customs Code of the Customs Union.
2. In accordance with sub-paragraph of Article 2 13 Customs Code of the Customs Union of the sum insured, in which the insurer undertakes to each occurrence of the insured event to compensate for harm to persons whose property interests he suffered (in accordance with the contract of insurance against the risk of civil liability that may occur as a result damage to the property represented persons or violations of contracts with these persons), may not be less 20 million rubles.
3. Additional terms and conditions include a legal person in the register of customs representatives are:
1) presence in the state of a separate structural unit of a legal entity through which the applicant intends to operate as a customs representative of one or more employees, each with a document confirming compliance with the qualification requirements established in accordance with articles and 63 64 this Federal Law (hereinafter - the expert on customs operations);
2) a legal person is not a State-owned enterprise;
3) the absence of the facts of the repeated (two or more times) involvement of a legal entity in administrative responsibility for administrative offenses in the field of customs provided for in articles 16.1, 16.2, 16.3, 16.15, 16.22 and part 3 of the article 16.23 of the Code of Administrative Offenses of the Russian Federation, during The period when a legal entity is considered to be subject to administrative punishment in cases of administrative offenses in the field of customs matters provided for by these articles, provided that Ummah imposed administrative fines in the aggregate amounted to 250 000 rubles and more;
4) lack of debt to pay customs fees in the amount of 500 000 rubles or more.
4. Certificate of registration of a new customs representatives must include:
1) the name of the customs representative, an indication of its organizational and legal form of address, taxpayer identification number;
2) information about the availability of separate structural units corresponding to the requirements specified in paragraph 1 3 part of this article, along with their name and location;
3) information on the limitation of the scope of the customs representative of customs operations in respect of certain goods in accordance with the Commodity nomenclature of foreign trade activities, or in respect of goods imported into the Russian Federation and (or) exported from the Russian Federation to certain modes of transport, as well as a completely separate customs operations or activities of the region within the region of one of the customs office (several of Customs);
4) name of the customs authority issuing the certificate;
5) the date of issue of the certificate and number.

Article 62. Application for inclusion in the register of customs representatives
1. Application for inclusion in the register of customs representatives must include:
1) an applicant to the customs authorities with request for inclusion in the register of customs representatives;
2) information on the name, legal form, location (street address and other contact details), open bank accounts of the applicant, as well as a list of its separate divisions through which the applicant intends to operate as a customs representative to submission of the application, including their locations;
3) information about the intention to limit the scope of activity of customs operations in respect of certain goods in accordance with the Commodity nomenclature of foreign trade activities, or in respect of goods imported into the Russian Federation and (or) exported from the Russian Federation to certain modes of transport, the commission of certain customs operations as well as the region of activity within the region covered by one of the customs authority (several customs) or to operate without such restrictions;
4) information about existing on the date of application to the state of the legal entity (its separate divisions), a specialist in customs operations;
5) information about the payment of customs duties and taxes, provided in accordance with sub-paragraph of Article 3 13 Customs Code of the Customs Union;
6) information on the contract (s) of insurance applicant's civil liability.
2. The application for entry in the register of customs representatives, the following documents confirming the declared data:
1) the constituent documents of the applicant;
2) document confirming the entry of the applicant in the Unified State Register of Legal Entities;
3) evidence of the applicant's tax registration;
4) qualification certificate of a customs operations;
5) orders hiring specialists in customs operations or prisoners with employment contracts;
6) documents confirming the payment of customs duties and taxes in the amount prescribed by the Customs Code of the Customs Union;
7) confirmation from the banks of the public in their accounts of the applicant;
8) a contract of insurance applicant's civil liability.

Article 63. Expert on customs operations
1. Specialist in customs operations may be a citizen of the Russian Federation, with higher education, passed a qualifying exam and confirmed the compliance of the knowledge program qualifying examination. The document confirming compliance with specified individual qualifications, is a qualifying certificate of the customs operations.
2. Expert on customs operations operates as an employee of the customs representative.

Article 64. Certification for compliance with the qualification requirements
1. Certification for compliance with the qualification requirements of the persons claiming the qualification certificate of a customs operations (hereinafter - the certification), takes the form of a qualification examination. Persons who have successfully passed the qualifying examination, qualification certificate issued by the customs operations in the form approved by the federal executive body authorized in the field of customs. Qualification certificate for customs operations validity is not limited.
Attention! Qualification test program for specialists in customs operations, see Order of the FCS of Russia № 2430 15.12.2010 city
2. The procedure for certification by the customs authorities, the list of documents to be submitted together with the application for admission to the certification, qualification test program, the order of their delivery and the issue of certificates of competence determined by the federal executive body authorized in the field of customs. In this case, to pass a qualifying examination is open to all persons who meet the requirements set out in Article 63 present Federal law, regardless of their training for the exam.
3. A specialist in customs operations is obliged every two years starting from the year following the year of obtaining the qualification certificate of a specialist in customs operations to undergo training on educational programs for upgrading qualifications to state-accredited educational institutions in accordance with federal state requirements to minimize the content of the educational program for improving the skills of specialists For customs operations, established by the federal executive body Authorities that carry out functions to develop public policy and regulatory and legal regulation in the field of education, in agreement with the federal executive authority authorized in the field of customs.

Article 65. Grounds and procedure reviews qualification certificate of a customs operations
1. Qualification certificate for customs operations revoked if:
1) establish the fact of obtaining a qualification certificate for customs operations with the use of false documents;
2) the entry into force of a court judgment, be punished by deprivation of the right to engage in activities as a specialist in customs operations for a certain period of time;
3) disorders specialist in customs operations requirements established by point 2 16 articles of the Customs Code of the Customs Union;
4) of multiple (two or more times) to attract a specialist in customs operations to administrative responsibility for administrative violations in the field of customs, under Articles 16.1, 16.2, 16.3, 16.15, and 16.22 the Code of Administrative Offences, during the period when it is subjected to administrative punishment in cases of administrative offenses provided for by these articles;
5) disorders specialist in customs operations on graduation requirements for training programs, established in part 3 article 64 hereof.
2. Decision to withdraw a qualification certificate of a customs transactions made by the federal executive body authorized in the field of customs, and (or) its authorized customs. Said authorities shall make a reasoned decision to withdraw a qualification certificate for customs operations. A copy of the decision sent to the person in respect of whom the decision was made, within three days from the date of its issuance.
3. Face, qualification certificate on Customs operations has been withdrawn may appeal the decision to revoke the said qualifying certificate in accordance with Chapter 3 hereof.
4. Face, qualification certificate on Customs operations has been withdrawn, may not re-apply to the receipt of the statement of qualification certificate:
1) within one year from the date of the decision to revoke the qualification certificate if the certificate revoked on the grounds specified in points and 1 3 1 of this article;
2) within the period provided by a valid court judgment if the qualifying certificate revoked on the grounds specified in paragraph 2 1 of this article;
3) during the period when a person is subjected to administrative sanctions in cases of administrative violations in the field of customs, under Articles 16.1, 16.2, 16.3, 16.15, and 16.22 the Code of Administrative Offences, if the qualifying certificate revoked on the grounds specified in paragraph 4 1 part of this article.

§ 3. Customs Carrier

Article 66. Customs Carrier
1. Customs authorities shall include the Russian legal entities in the Register of Customs Carriers.
2. The customs carrier's relations with the consignors of goods or forwarders are carried out on the basis of the contract. The refusal of the customs carrier to conclude the contract if this customs carrier is able to carry out the transportation of goods is not allowed, except when there are sufficient grounds to believe that the actions or omissions of the sender of goods or the freight forwarder are unlawful and may entail criminal or administrative liability in the field of customs matters . A customs carrier is not entitled to prefer one person to another person in relation to the conclusion of a contract, except for the granting of privileges with regard to the price and other terms of the contract for certain categories of represented persons.
3. Customs carrier acting under Article 21 Customs Code of the Customs Union.
4. In accordance with subparagraph 2 of Article 20 of the Customs Code of the Customs Union, the basis for excluding the customs carrier from the register of customs carriers is the failure to comply with their duties stipulated in subparagraphs 1 - 3 of Article 21 of the Customs Code of the Customs Union. Proof of non-compliance by the customs carrier of such responsibilities is his calling to administrative responsibility for administrative violations in the field of customs, provided for in Article 16.1 and (or) part of 1 article 16.9 of the Code of Administrative Offenses, during the period when a person is considered to be subjected to administrative sanctions in cases On administrative offenses in the field of customs business, provided for by these articles, provided that the amount of cash Administrative fines, including in aggregate, amounted to 250 000 rubles or more, except for the case specified in part 5 of this article.
5. If during the year preceding the last administrative offense, the amount of traffic on the procedure of customs transit exceeded 4 000 traffic carried by road or 300 carriage by air, or 5 000 carriage by rail or 100 transport operations water transport, the amount of an administrative fine in the aggregate shall be 800 000 rubles or more.

Article 67. Conditions include a legal person in the Register of Customs Carriers
1. Conditions include a legal person in the register of customs carriers established in Article 19 Customs Code of the Customs Union.
2. In accordance with sub-paragraph of Article 7 19 Customs Code of the Customs Union of the condition include a legal person in the register of customs carriers is the lack of facts to attract over one year before the date of the customs authority to administrative responsibility for administrative violations in the field of customs, under articles 16.1, 16.2, 16.3, 16.9, 16.11, 16.15 and parts 2 and 3 16.23 articles of the Code on Administrative Offences.

Article 68. Application for inclusion in the Register of Customs Carriers
1. Application for inclusion in the Register of Customs Carriers shall contain:
1) application to the customs authority with a request for inclusion in the Register of Customs Carriers;
2) information on the name, legal form, location (street address and other contact details), open bank accounts of the applicant;
3) information on the period of the applicant's activities on the transport of goods;
4) information in the possession and use of the applicant's vehicles of international transport (total number, the details of approval of vehicles carrying goods under customs seals and stamps) to be used by the applicant in its activities as a customs carrier, including vehicles suitable for the transport of goods under Customs seal;
5) information about the payment of customs duties and taxes, provided in accordance with sub-paragraph of Article 2 19 Customs Code of the Customs Union.
2. The application for entry in the register of customs carriers included permits for activities on the carriage of goods, if such activity in accordance with the legislation of the Russian Federation on the basis of the relevant permits (licenses), as well as confirming the declared information, the following documents:
1) the constituent documents of the applicant;
2) document confirming the entry of the applicant in the Unified State Register of Legal Entities;
3) evidence of the applicant's tax registration;
4) documents proving the applicant's possession and use of international carriage of vehicles to be used in carrying out activity as a customs carrier;
5) certificate of approval for international carriage of vehicles for transport of goods under Customs seal, if any;
6) documents confirming the payment of customs duties and taxes in the amount prescribed by the Customs Code of the Customs Union;
7) confirmation from the banks of the public in their accounts of the applicant;
8) contracts of carriage of goods, proving the applicant's activities on freight for at least two years of the date of the customs authority.

§ 4. The owner of a temporary storage warehouse

Article 69. The owner of a temporary storage warehouse
1. The owner of a temporary storage warehouse may be a Russian legal entity included in the register of owners of temporary storage.
2. Temporary storage warehouses may be open or closed. Short storage warehouses are open, if they are available for use by anyone. Short storage warehouses are closed, if they are intended for storage of goods of the owner of the warehouse or storage of certain products, including limited in circulation and (or) require special storage conditions. The owner of a temporary storage warehouse may limit the scope of its activities by identifying the type of temporary storage.
3. Relations between the owner of a temporary storage warehouse and persons who place goods for storage are carried out on the basis of a contract. The refusal of the owner of a temporary storage warehouse from the conclusion of a contract if he is able to carry out the storage of goods is not allowed, except for the case when the performance of such an agreement will go beyond the scope of activity limited by the owner of the temporary storage warehouse in accordance with part 2 of this article, or when there are sufficient Grounds to believe that the actions or omissions of the person placing goods for storage are illegal and entailing criminal or administrative liability the field of customs. The owner of a temporary storage warehouse may not prefer one person to another person in relation to the conclusion of a contract, except for the granting of benefits in relation to the price and other contract terms for certain categories of represented persons.
4. The owner of a temporary storage warehouse acting under Article 26 Customs Code of the Customs Union.
5. In accordance with subparagraph 2 of Article 25 of the Customs Code of the Customs Union, the owner of the temporary storage warehouse is excluded from the register of owners of temporary storage warehouses for non-compliance with the obligations provided for by subparagraphs 1 - 5, 7 and 8 of Article 26 of the Customs Code of the Customs Union. Confirmation of non-observance of such duties is the bringing of the owner of the temporary storage warehouse to administrative responsibility for an administrative offense in the field of customs matters provided for in Part 1 of Article 16.9 of the Code of Administrative Offenses of the Russian Federation and (or) repeated (two or more times) attraction of the owner of a temporary storage warehouse to Administrative liability for administrative offenses in the field of customs, provided for in articles 16.13, 16.14, 16.15, h 2 and 3 of Article 16.23 of the Code of Administrative Offenses of the Russian Federation, during the period when a person is considered to be subject to administrative punishment in cases of administrative offenses provided for by the said articles, provided that the amount of administrative fines imposed on these items, including the aggregate , Amounted to 500 000 rubles and more.

Article 70. Conditions include a legal person in the register of owners of temporary storage
1. Conditions include a legal person in the register of owners of temporary storage warehouses established by Article 24 Customs Code of the Customs Union.
2. In accordance with sub paragraph 1 1 24 articles of the Customs Code of the Customs Union of the condition include a legal person in the register of owners of temporary storage is the location of property, economic management, operational management or rental of premises and (or) open areas intended for use as a temporary storage storage and meet the requirements of Article 71 hereof.
3. In accordance with subparagraph 2 of Article 1 of Article 24 of the Customs Code of the Customs Union, the amount of the insured amount within which the insurer undertakes, in the event of each insured event, to compensate for damage to persons whose property interests it has been inflicted (in accordance with the contract of insurance of risk of its civil liability that may occur As a result of causing harm to the goods of other persons in storage or violation of other conditions of storage agreements with other persons) is calculated on the basis of the useful If an open area is used as a temporary storage warehouse and (or) a useful volume, if the premises are used as a warehouse for temporary storage, and is determined from the calculation of 3 500 rubles for each full and incomplete square meter of usable area and (or) 1 000 rubles for each full and incomplete cubic meter of useful volume, but can not be less than 2 million rubles.
4. The requirements set 3 part of this article, to the owners of temporary storage warehouses closed, for storage of goods warehouse owner shall not apply.
5. In accordance with sub paragraph 4 1 24 articles of the Customs Code of the Customs Union of the condition include a legal person in the register of owners of temporary storage is that it has no evidence of multiple (two or more times) to attract over one year before the date of the customs authority to administrative responsibility for offenses in the area of ​​customs, provided part of the article 1 16.9, articles 16.13, 16.14, 16.15, parts and 2 3 16.23 articles of the Code on Administrative Offences.
6. An additional condition when the legal person in the register of owners of temporary storage is to provide for the payment of customs duties and taxes in accordance with Article 74 hereof.
7. Certificate of Inclusion in the register of holders of temporary storage comprises:
1) name of the owner of a temporary storage warehouse, an indication of its organizational and legal form of address, taxpayer identification number;
2) type of temporary storage;
3) information about the location of the premises and (or) an open area of ​​temporary storage;
4) useful information on the size of the premises and (or) the effective area of ​​open ground;
5) name of the customs authority issuing the certificate;
6) the date of issue of the certificate and number.

Article 71. Requirements for Arrangement, equipment and location of temporary storage
1. Premises and (or) open grounds for use as temporary storage, must be designed and equipped in such a way as to ensure the safety of goods, prevent access to unauthorized persons (who are not employees of the warehouse, not having authority in relation to the goods or not representatives of the persons who have such powers), and to provide opportunity for in respect of those goods customs.
2. To the premises and (or) open areas intended for use as a temporary storage warehouse, a secure area with a hard surface (asphalt, concrete or other covering of a similar kind), equipped for parking of vehicles carrying goods, including vehicles Transporting goods on the territory of the Russian Federation, within the time required for the completion of the customs procedure for customs transit. This requirement does not apply to premises and (or) open areas intended for use as a temporary storage warehouse located at the checkpoint and for which goods will not be delivered in accordance with the customs procedure for customs transit. The specified territory is a zone of the customs control. Vehicles transporting goods under customs control can enter the specified territory at any time of the day.
3. For entry of vehicles carrying under customs control of goods at that in terms of this article 2 territory and his stay on it for the time required to complete the customs procedure of customs transit, free of charge.
4. By arrangement, equipment and the location of the temporary storage requirements are:
1) Accessiblity (depending on the mode of transport);
2) the location of the premises intended for temporary storage of open type, only in land or buildings, buildings relating to real estate;
3) availability of well-equipped venue for the customs clearance of goods and vehicles, enabling a customs inspection at any time, without damaging the goods inspected;
4) fence surrounding the territory specified in Part 2 this article. If the technological features of the warehouse of temporary storage make it impossible or impractical fence neighborhood, then the decision said customs territory may be designated in the manner prescribed for the designation of zones of customs control;
5) fence or designation in the area of ​​open ground, if it is used as a temporary storage (given the specificity of the warehouse in the mode of transport for the movement of goods and means of transport from the customs border of the Russian Federation to the temporary storage);
6) temporary storage area should not include items not related to the operation of the temporary storage warehouse and making it work;
7) Availability of temporary storage of well-equipped and specially adapted facilities for storing goods that may cause damage to other goods or require special storage conditions (if the specified stock of such goods to be stored);
8) the presence of checkpoints and appropriate means of controlling the movement of goods and vehicles across the borders of the area of ​​temporary storage;
9) provision with technical means of customs control of fissile and radioactive materials, the need for the quantity and type of which the customs authority establishes in agreement with a higher customs body, in compliance with technical regulations and national standards operating in the Russian Federation. The type of technical means for conducting radiation monitoring, the criteria for making decisions on their need and quantity is determined by the federal executive body authorized in the field of customs; (See the order of FCS of Russia No. 707 from 05.04.2011)
10) Availability Boarding X-ray equipment, the need and the amount of which the customs authority in coordination with the higher customs body. Boarding type of X-ray equipment, criteria for decisions about its necessity and quantity determines the federal executive body authorized in the field of customs, (see the order of FCS of Russia № 707 from 05.04.2011 city)
11) Availability of weighing equipment with different weighing capacity, providing the possibility of weighing goods intended for placement in temporary storage, in particular, on pallets, pallets, and other devices commonly used to transport goods to be stored in temporary storage;
12) availability of automated inventory systems, compatible with the software, enabled for use by customs authorities;
13) availability of telephone, fax, office equipment and copiers;
14) be able to share the customs authority in the electronic form of the information contained in the financial statements of the goods which are in temporary storage, and to obtain in electronic form from the customs authority the release notes for goods in temporary storage;
15) availability of cargo handling equipment (forklifts, electric and electric, mechanical trolleys, cranes, hoists and other material handling equipment)
16) availability of electronic distribution and accounting of goods (for temporary storage, equipped with an automated cell storage of goods) that is compatible with the software products used by customs authorities, and allows Customs to control the placement and location of goods in the cells, as well as the inspection, measurement , counting, weighing goods warehouse employees and persons having authority in respect of the goods at a specified date and time of these transactions;
17) temporary storage open should be in sufficient proximity to transport hubs and highways;
18) temporary storage must be located within the perimeter of unbroken territory;
19) temporary storage can not be located on mobile vehicles or mobile transport equipment of all kinds.
5. The federal executive body authorized in the field of customs affairs has the right to establish additional and (or) other requirements for the arrangement, equipment, location of the temporary storage warehouse and the adjacent territory to it in the event of the location of the temporary storage warehouse at the checkpoint or at a location close to State border of the Russian Federation, including on the basis of specialization, capacity and equipment of the checkpoint, subject to observance of which on the territory of the temporary warehouse Storage will be placed by the customs authority.
6. According to the decision of the customs authority requirements for amenities and equipment, and the location of the stores closed, referred to in paragraphs 6, 11, 15 and 18 4 part of this article, based on the specifics of stored goods can not be used if the criteria laid 1 part of this article.

Article 72. Application for inclusion in the register of owners of temporary storage
1. Application for inclusion in the register of owners of temporary storage shall contain:
1) an applicant to the customs authorities requesting the inclusion in the register of owners of temporary storage;
2) information on the name, legal form, location, open bank accounts of the applicant;
3) information about the type of temporary storage (for temporary storage of closed type);
4) information on premises and (or) on the open areas in the possession of the applicant and intended for use as temporary storage, their location, improvement, equipment and material and technical equipment;
5) information on the contract (s), civil liability insurance policy of the applicant;
6) information on the payment of customs duties and taxes;
7) useful information on the size of the premises and (or) open ground floor space to be used as temporary storage.
2. The application for entry in the register of owners of temporary storage of the following documents confirming the declared data:
1) the constituent documents of the applicant;
2) documents confirming the entry of the applicant in the Unified State Register of Legal Entities;
3) evidence of the applicant's tax registration;
4) documents proving the ownership of the premises and (or) open areas intended for use as temporary storage;
5) plans and drawings of the premises and (or) open areas intended for use as temporary storage;
6) confirmation from the banks of the public in their accounts of the applicant;
7) a contract of insurance applicant's civil liability;
8) documents confirming the payment of customs duties and taxes;
9) design documentation, which is determined on the basis of a useful amount of space and (or) an open area;
10) authorization documents confirming the right of the applicant to carry out certain categories of storage of goods, if such documents provided by the legislation of the Russian Federation (in the event that the applicant plans to storage of goods that require such approvals);
11) other documents submitted by the applicant to justify the information at its discretion.

Article 73. Determination of the useful volume and (or) the effective area of ​​temporary storage
1. Useful volume and (or) a useful area of ​​temporary storage is the total space and (or) total area of ​​open ground, which the applicant intends to use for the storage of goods under customs control, subject to the requirements of sanitary and epidemiological control, fire control and other types of state control (supervision), established by the legislation of the Russian Federation. In the useful volume and (or) the useful area of ​​temporary storage, in particular, does not cover:
1) space intended for a customs inspection, including with the use of X-ray equipment Boarding (other inspection equipment) and place appointed for the weighing of goods;
2) space for the storage of goods in the cases specified in Article 145 Customs Code of the Customs Union;
3) technological passages (passages) and space (the area) occupied by technological storage equipment.
2. Net capacity and (or) useful area of ​​temporary storage are determined by the applicant itself with drawing up appropriate design documentation provided by the customs authorities for inclusion in the Register of owners of temporary storage.

Article 74. The size of the payment of customs duties and taxes
The size of the payment of customs duties and taxes in the exercise activity as a temporary storage can not be less than:
1) 2,5 million rubles additionally 300 rubles for each full-time and part cubic meter of useful volume of the room, if the temporary storage space is used, and (or) 1 000 rubles for each full-time and part square meter of floor space, if the warehouse temporary storage used open platform for owners of temporary storage warehouses open;
2) 2,5 million rubles for the owners of temporary storage warehouses closed.

§ 5. The owner of the customs warehouse

Article 75. The owner of the customs warehouse
1. Owner of a bonded warehouse may be a Russian legal entity included in the register of owners of customs warehouses.
2. In accordance with Article 2 233 Customs Code of the Customs Union customs warehouses may be open or closed. The owner of a bonded warehouse may limit the scope of its activities by identifying the type of customs warehouse.
3. The relations of the owner of the bonded warehouse with the persons placing the goods for storage are built on a contractual basis. The refusal of the owner of a bonded warehouse to conclude a contract if he has the ability to carry out the storage of goods is not allowed, except for the case when the performance of such an agreement will go beyond the scope of activities limited by the owner of the bonded warehouse in accordance with part 2 of this article, or if there are sufficient grounds to believe , That the acts or omissions of the person placing the goods for storage are illegal and entailing criminal or administrative liability in the field of customs th case.
4. The owner of a bonded warehouse shall not be entitled to prefer one person to another person in relation to the contract, except for the provision of benefits in terms of price and other terms of the contract for certain categories represented persons.
5. The owner of the customs warehouse acting under Article 31 Customs Code of the Customs Union.
6. In accordance with subparagraph 2 of Article 30 of the Customs Code of the Customs Union, the owner of the bonded warehouse is excluded from the register of owners of bonded warehouses for non-compliance with the obligations specified in subparagraphs 1 - 6, 8 and 9 of Article 31 of the Customs Code of the Customs Union. Confirmation of non-compliance with such obligations is the repeated (two or more times) bringing the owner of a bonded warehouse to administrative responsibility for administrative offenses in the field of customs, provided for in articles 16.13, 16.14, 16.15, parts 2 and 3 of article 16.23 of the Code of the Russian Federation on Administrative Violations, during The period when a person is considered to be subjected to administrative punishment in cases of administrative offenses provided for by the said articles, the amount of administrative fines imposed on these items together accounted 250 000 rubles and more.

Article 76. Conditions include a legal person in the register of owners of customs warehouses
1. Conditions include a legal person in the register of owners of customs warehouses established by Article 29 Customs Code of the Customs Union.
2. In accordance with sub paragraph 1 1 29 articles of the Customs Code of the Customs Union of the condition include a legal person in the register of owners of customs warehouses is the location of property, economic management, operational management or rental of premises and (or) open areas intended for use as a customs warehouse and meet the requirements of Article 80 hereof.
3. In accordance with subparagraph 2 of Article 1 of Article 29 of the Customs Code of the Customs Union, the amount of the insured amount within which the insurer undertakes, in the event of each insured event, to compensate for damage to persons whose property interests it has been inflicted (in accordance with the contract of insurance of risk of its civil liability that may occur Due to damage to goods of other persons in storage or violation of other conditions of storage agreements with other persons) is determined from the calculation of 3 500 ruble For each full and incomplete square meter of usable area, if an open site is used as a customs warehouse, or 1 000 rubles for each full and incomplete cubic meter of useful volume, if a warehouse is used as a customs warehouse, but can not be less than 2 million rubles . The requirements established by this part do not apply to owners of closed bonded warehouses intended to store the goods of the owner of this warehouse.
4. In accordance with sub paragraph 4 1 29 articles of the Customs Code of the Customs Union of the condition include a legal person in the register of owners of customs warehouses is the lack of evidence of multiple (two or more times) to attract over one year before the date of the customs authority to administrative responsibility for administrative violations in field of customs, provided part of the article 1 16.9, articles 16.13, 16.14, 16.15, parts and 2 3 16.23 articles of the Code on Administrative Offences.
5. An additional condition when the legal person in the register of owners of customs warehouses is to provide for the payment of customs duties and taxes in accordance with Article 79 hereof.
6. Certificate about registration of owners of customs warehouses shall contain:
1) name of the owner of the customs warehouse, an indication of its organizational and legal form of address, taxpayer identification number;
2) type of customs warehouse;
3) the location of the premises and (or) an open area of ​​the customs warehouse;
4) useful information on the size of the premises and (or) the effective area of ​​open ground;
5) name of the customs authority issuing the certificate;
6) the date of issue of the certificate and number.

Article 77. Application for inclusion in the register of owners of customs warehouses
1. Application for inclusion in the register of owners of customs warehouses shall include:
1) the applicant's appeal to the customs office with a request for inclusion in the register of owners of customs warehouses;
2) information on the name, legal form, location, open bank accounts of the applicant;
3) information about the type of customs warehouse (for storage of closed type as the rationale for the need for and feasibility of this type of stock selection);
4) information on premises and (or) on the open areas in the possession of the applicant and intended for use as a bonded warehouse, their location, improvement, equipment and material and technical equipment;
5) information on the payment of customs duties and taxes;
6) information on the contract (s) of insurance applicant's civil liability provided for in subparagraph 2 points 1 29 articles of the Customs Code of the Customs Union at the opening of the customs warehouse open.
2. The application for entry in the register of owners of customs warehouses shall be accompanied by proof of the declared data:
1) the constituent documents of the applicant;
2) document confirming the entry of the applicant in the Unified State Register of Legal Entities;
3) evidence of the applicant's tax registration;
4) documents proving the ownership of the premises and (or) open areas intended for use as a bonded warehouse;
5) plans and drawings of the premises and (or) open areas intended for use as a bonded warehouse;
6) documents confirming the payment of customs duties and taxes;
7) confirmation from banks on accounts opened in them;
8) design documentation, which is determined on the basis of a useful amount of space and (or) the effective area of ​​the open area;
9) a contract of insurance applicant's civil liability.

Article 78. Determination of the useful volume and living space of the customs warehouse
1. Useful volume and (or) a useful area of ​​the customs warehouse are the total space and (or) total area of ​​open ground, which the applicant intends to use for the storage of goods placed under the customs procedure of customs warehouse, subject to sanitary-epidemiological control, fire control and other types of state control (supervision), established by the legislation of the Russian Federation. In the useful volume and (or) the usable area of ​​the customs warehouse, in particular, does not cover:
1) space intended for a customs inspection, including with the use of X-ray equipment Boarding (other inspection equipment) and place appointed for the weighing of goods;
2) technological passages (passages) and space (the area) occupied by technological storage equipment.
2. Net capacity and (or) useful area bonded warehouse owner of customs warehouse are determined independently with the preparation of the relevant design documentation provided by the customs authorities for inclusion in the register of owners of customs warehouses.

Article 79. The size of the payment of customs duties and taxes
The size of the payment of customs duties and taxes in the exercise activity as a customs warehouse shall not be less than:
1) 2,5 million rubles additionally 300 rubles for each full-time and part cubic meter of useful volume of the room, if a customs warehouse premises used for the owners of customs warehouses open, and (or) 1 000 rubles for each full-time and part square meter of useful area, if the customs warehouse uses an open platform;
2) 2,5 million rubles for the owners of bonded warehouses closed.

Article 80. Requirements for Arrangement, equipment and location of a customs warehouse
1. Premises and (or) open areas intended for use as a bonded warehouse should be equipped and equipped in such a way as to ensure the safety of goods, to exclude access to them by unauthorized persons (persons who are not warehouse employees who do not have authority over goods or Who are not representatives of persons having such authority), as well as to ensure the possibility of customs control over these goods. The location of the customs warehouse is determined taking into account the interests of organizations engaged in trading activities and other interested persons.
2. By arrangement, equipment and location of the bonded warehouse to meet the following requirements:
1) space intended for use as a bonded warehouse, located only in the ground buildings or structures related to real estate (for customs warehouses open type). Bonded warehouse can not be located on mobile vehicles or mobile transport equipment;
2) Accessiblity (depending on the mode of transport);
3) availability of unloading and loading area adjacent to the premises of the customs warehouse;
4) territory of the customs warehouse must have a fence, the checkpoint (checkpoints) and be unbroken perimeter;
5) territory and premises of the customs warehouse shall be marked "bonded warehouse" in Russian and English languages;
6) territory and premises of the customs warehouse shall not include items not related to the operation of a bonded warehouse and making it work;
7) in a customs warehouse shall be provided, equipped and specially adapted rooms for the storage of products that require special storage conditions (if the bonded warehouse to be stored such goods);
8) in a customs warehouse must be isolated and identified any acceptable for the owner of the customs warehouse means (tape fencing, partitions, technological passages marked relevant signs and inscriptions) area:
a) for storage prior to export from the customs warehouse the goods in respect of which the customs procedure of customs warehouse has been completed;
b) for goods in respect of which a customs declaration lodged with the declared customs procedure of customs warehouse after the completion of the customs procedure of customs transit;
c) the storage of goods placed under the customs procedure for export in accordance with Article 2 234 Customs Code of the Customs Union;
9) Availability of weighing equipment with different weighing capacity, providing the possibility of weighing goods intended for placement in a customs warehouse, in particular, on pallets, pallets, and other devices commonly used for transportation;
10) availability of telephone, fax, copy machines;
11) availability of automated inventory systems, compatible with the software, enabled for use by customs authorities;
12) availability of electronic distribution and accounting of goods (for the customs warehouse, equipped with an automated cell storage of goods) that is compatible with the software products used by customs authorities, and allows Customs to monitor:
a) the location and find items in the cells;
b) the inspection, measuring, counting, weighing goods warehouse employees and persons having authority in respect of the goods, at a date and time for such operations;
13) each storage place for the identification of goods stored in a customs warehouse shall be provided with a certificate containing the information:
a) the registration number of the Goods declaration;
b) the weight of the goods;
a) the date of expiry of goods in a customs warehouse.
3. Changing the location and size specified in paragraph 8 2 part of this article may be areas with further notification in writing to the customs authority, within three working days, provided that the total amount (total area) room (open area), used for the storage of goods placed under the customs procedure of customs warehouse, does not exceed the volume (area) for which security has been provided for payment of customs duties and taxes.

§ 6. The owner of a duty free shop

Article 81. The owner of a duty free shop
1. The owner of a duty free shop may be a Russian legal entity included in the register of owners of duty free shops.
2. The owner of a duty free shop is acting under Article 36 Customs Code of the Customs Union.
3. In accordance with subparagraph 2 of Article 35 of the Customs Code of the Customs Union, the owner of a duty-free shop is excluded from the register of duty-free shop owners for non-compliance with the obligations provided for in Article 36 of the Customs Code of the Customs Union. Confirmation of non-observance of such duties is to bring the owner of a duty-free shop to administrative responsibility for an administrative offense in the field of customs, provided for in Part 1 of Article 16.9 of the Code of Administrative Offenses of the Russian Federation, and / or repeated (two or more times) the involvement of the owner of a duty-free shop Administrative liability for administrative offenses in the field of customs, provided for in articles 16.2, X NUMX, 16.3, 16.14, 16.15, 16.19 and 2 parts of Article 3 of the Code of Administrative Offenses of the Russian Federation, during the period when a person is considered to be subject to administrative punishment in cases of administrative offenses provided for by these articles, provided that the amount of administrative fines imposed on To the specified articles makes, including on aggregate, 16.23 250 rubles and more.

Article 82. Conditions include a legal person in the register of owners of duty free shops
1. Conditions include a legal person in the register of owners of duty free shops are established by Article 34 Customs Code of the Customs Union.
2. In accordance with sub-paragraph of Article 1 34 Customs Code of the Customs Union of the condition include a legal person in the register of owners of duty-free shops is the location of property, economic management, operational management or lease, suitable for use as a duty-free shop and meeting the requirements of Article 84 hereof.
3. In accordance with sub-paragraph of Article 4 34 Customs Code of the Customs Union of the condition include a legal person in the register of owners of duty-free shops is the lack of evidence of multiple (two or more times) to attract over one year before the date of the customs authority to administrative responsibility for offenses in the field of customs cases provided for in Articles 16.2, 16.13, 16.14, 16.19, part 3 16.23 articles of the Code on Administrative Offences.
4. An additional condition when the legal person in the register of owners of duty-free shops is providing for the payment of customs duties and taxes in the amount of not less 2,5 million rubles.
5. Before including a legal person in the register of owners of duty-free shops opening duty-free shops must be approved in accordance with the legislation of the Russian Federation on the State Border of the Russian Federation.
6. Certificate of Inclusion in the register of holders of duty free shops shall contain:
1) name of the owner of a duty free shop, an indication of its organizational and legal form of address, taxpayer identification number;
2) the location of the trading hall duty free shop;
3) the location of the warehouse duty free shop;
4) information about the area of ​​the warehouse duty free shop;
5) name of the customs authority issuing the certificate;
6) the date of issue of the certificate and number.
(The form of the certificate of inclusion in the Register of owners of duty free shops, see Order of the FCS of Russia № 186 01.02.2011)

Article 83. Application for inclusion in the register of owners of duty free shops
1. Application for inclusion in the register of owners of duty free shops shall include:
1) the applicant's appeal to the customs office with a request for inclusion in the register of owners of duty-free shops;
2) information on the name, legal form, location, open bank accounts of the applicant;
3) information on premises owned by the applicant and intended for use as a duty-free shop on their location, improvement, equipment and material and technical equipment;
4) information on the payment of customs duties and taxes;
5) information about registration or permits for the retail trade;
6) information on the harmonization of the opening of a duty free shop in accordance with the establishment of the regime at the checkpoints.
2. The application for entry in the register of owners of duty-free shops shall be accompanied by proof of the declared data:
1) the constituent documents of the applicant;
2) document confirming the entry of the applicant in the Unified State Register of Legal Entities;
3) evidence of the applicant's tax registration;
4) documents proving the applicant's ownership of the premises intended for use as a duty free shop;
5) plans and drawings of the premises to be used as a duty free shop;
6) documents confirming the payment of customs duties and taxes;
7) confirmation from the banks of the public in their accounts of the applicant;
8) registration or permits for the retail trade.

Article 84. Requirements for Arrangement, equipment and location of the duty free shop
1. The premises of free trade may consist of trading rooms, back rooms and warehouses. Said premises shall be equipped so as to ensure the sale of goods exclusively in the sales area of ​​duty free shops, safety products and the possibility of holding them against customs.
2. Utility rooms and warehouse duty-free shop shall be designed and equipped in such a way as to prevent access to these premises are in goods unauthorized persons (persons who are not employees of duty free shops that do not have authority over the goods or not representatives of the persons authorized ), and provide the possibility of imposing the said premises of customs identification.
3. By arrangement, equipment and location of the duty free shop to meet the following requirements:
1) territory duty-free shop shall not include objects that are not related to its operation and maintenance of its work;
2) the warehouse of a duty-free shop can only be a room. The use of open-air duty free shops as a warehouse is not allowed. In the duty-free shop there can not be corridors for the passage of persons, tambours, vestibules, administrative-household and technical premises, as well as places for storage of packaging and binding materials, technological equipment, inventory, packaging, harvesting machines, packaging waste. In the warehouse of a duty-free shop there should be weighing equipment with various weighing limits, which makes it possible to weigh the goods expected to be sold in a duty-free shop;
3) duty-free shop premises shall be so arranged as to prevent the admission or removal of goods without customs control;
4) trading rooms of duty free shops shall be located so as to prevent the possibility of leaving goods purchased in duty-free shop in the customs territory of the Customs Union, including through the transfer of individuals who remain in the area;
5) trading rooms of duty free shops shall be located outside the space defined for customs control of goods exported by individuals by following these persons through the customs border of the Customs Union;
6) trading rooms of duty free shops shall be so arranged as to prevent access to these halls of individuals entering the customs territory of the Customs Union;
7) warehouse duty free shop may be located outside the field of movement of goods across the customs border of the Customs Union, but within the area of ​​the customs authority, which operates duty free shop.
4. Using the trading rooms, utility room and a duty free shop warehouse for storage and distribution of goods not declared to the customs procedure of free trade is not allowed.
5. The requirements established by this Article shall not apply to duty free shops of part 1 article 294 hereof.

Chapter 6. Authorized Economic Operator

Article 85. Authorized Economic Operator
In accordance with Article 38 Customs Code of the Customs Union of authorized economic operator may be a legal person registered in accordance with the legislation of the Russian Federation, the import of goods into the Russian Federation for use in industrial and other business activities and exports from the Russian Federation, is included in the register of authorized economic operators.

Article 86. Special simplification, provide authorized economic operator
1. In accordance with Article 1 41 Customs Code of the Customs Union of authorized economic operator may be granted the following special simplification:
1) temporary storage of goods in the premises, outdoor areas and other areas of the authorized economic operator without including it in the Register of owners of temporary storage;
2) release of goods before the customs declaration in accordance with Article 197 Customs Code of the Customs Union;
3) conducting customs operations related to the production of goods on the premises, outdoor areas and other areas of the authorized economic operator, including the completion of the customs procedure of customs transit for goods being delivered to the authorized economic operator when imported to the Russian Federation, in accordance with part 3 article 87 hereof;
4) other special facilitations provided by the customs legislation of the Customs Union, including the preliminary customs declaration of goods, including the submission of incomplete and (or) periodic customs declaration, filing an incomplete customs declaration and the periodic customs declaration in accordance with Articles 193 194 and Customs Code Union and Articles 211 - 215 hereof.
2. Government of the Russian Federation in accordance with the customs legislation of the Customs Union shall have the right to determine the list of goods in respect of which can not use special simplification, provide authorized economic operator.
3. In the application of special simplified provided the authorized economic operator shall not apply restrictions locations declaration of certain goods, established in accordance with Article 2 205 part hereof.
4. As a feature of the customs transit of foreign goods from the customs authority at the place of arrival to the internal customs authority in accordance with the fourth paragraph of paragraph 3 of Article 215 of the Customs Code of the Customs Union is the possibility of delivering foreign goods to the authorized economic operator to premises, Other territories of the authorized economic operator that have the status of the customs control zone and are located in the region of the customs body activity Without delivery of the specified goods to the location of the customs body of destination. The limits of this customs control zone are defined in the agreement provided for in part 8 of this article, and must have special designations. The authorized economic operator provides the permissive procedure for access to the customs control zone.
5. Especially the completion of the customs procedure of customs transit in accordance with part 4 this article on foreign goods being delivered to the authorized economic operator, and operates, the release of goods before the customs declaration or with Preliminary customs declaration of goods established by Article 87 this Federal Law .
6. Especially the completion of the customs procedure of customs transit of foreign goods set 4 part of this article shall not apply to customs transit of foreign goods, carried out in accordance with international agreements, explicitly affirmed that the place of delivery of goods is the customs authority.
7. In accordance with Article 2 41 Customs Code of the Customs Union special facilitations provided 1 part of this Article shall apply only in cases where the authorized economic operator may act declaring the goods in respect of which assumes the use of such specific simplifications, including the production of customs declaration goods customs agents acting for and on behalf of the authorized economic operator.
8. In accordance with paragraph 4 of Article 94 of the Customs Code of the Customs Union, the customs authorities performing customs operations interact with the authorized economic operator when applying special simplifications. The order of the said interaction, including the rules of information exchange between the authorized economic operator and the customs authorities, the composition and formats of data, the procedure for the transfer of customs seals taken by an authorized economic operator in accordance with Article 87 of this Federal Law shall be established in an agreement concluded between the relevant customs authority and the authorized Economic operator when deciding whether to grant the latter the status of an authorized economic operator Ra. The standard form of the said agreement is determined by the federal executive body authorized in the field of customs affairs, in agreement with the federal executive authority, which exercises functions on the development of state policy and regulatory legal regulation in the field of foreign economic activity. In accordance with paragraph 4 of Article 244, paragraph 4 of Article 257 and paragraph 4 of Article 269 of the Customs Code of the Customs Union, this agreement can be used as a document providing conditions for the application by an authorized economic operator of customs processing procedures in the customs territory, processing outside the customs territory and processing for Internal consumption. In case of expiration of the deadline for the application of the relevant customs processing procedure, the customs authority concludes a new agreement with the authorized economic operator. The use of the said agreement as a document providing conditions for the application of the relevant customs processing procedure does not relieve the authorized economic operator from compliance with other duties related to the application and completion of the relevant customs processing procedure. (See the standard form of the agreement concluded between the customs authority and the authorized economic operator when deciding whether to grant the latter the status of an authorized economic operator)
9. In accordance with subparagraph 6 of 1 of article 6, paragraphs 1 and 2 of article 94, subparagraph 4 of clause 2 of article 128 of the Customs Code of the Customs Union with a view to speeding up customs operations when importing goods to the Russian Federation in case of application by the authorized economic operator of preliminary customs declaration of goods, Including the submission of incomplete periodic customs declaration, the customs authorities may, prior to the arrival of goods in the territory of the Russian Federation, notify the authorized eco ohmic operator to conduct customs clearance of goods, except for cases when such advance notice will impede the customs control or reduce its effectiveness. In this case, customs inspection can be carried out by customs authorities without prior notification to the authorized economic operator.
10. The Russian Federation has the right to determine the order notice of authorized economic operator to conduct the examination of the goods exported from the Russian Federation, before loading it into a vehicle for export from the Russian Federation.
11. If, in accordance with the risk management customs authority will decide on the course of customs control of goods declared in the customs declaration lodged by an authorized economic operator or the customs agents on its behalf, such customs control is carried out on the premises, outdoor areas and other areas of the authorized economic operator, which has such items as a priority.

Article 87. Especially the completion of the customs procedure of customs transit for foreign goods being delivered to the authorized economic operator, and operates, the release of goods before the customs declaration or with a preliminary customs declaration of goods
1. To complete the procedure for customs transit on the territory of the authorized economic operator engaged in production activities, the latter no later than three hours before the arrival of the vehicle to the location of the authorized economic operator, and in case of the arrival of goods outside the established time of the customs office - no later than three hours before the end Time of work of this customs body sends to the customs authority of destination the documents specified in paragraph 1 of article 197 Tamozhe Foot Code of the Customs Union, necessary for the release of goods to the customs declaration in the form of electronic documents or customs declaration as amended by further information and accompanying documents in accordance with article 193 of the Customs Code of the Customs Union.
2. In the event that, within the time limit established in the agreement between the customs authority and the authorized economic operator, which can not exceed five hours from the receipt of documents and information from the authorized economic operator in accordance with part 1 of this article, the customs authority of destination did not notify the prohibition of withdrawal Means of identification in connection with the intention to carry out the inspection of goods, customs inspection of the vehicle and (or) to verify the safety of identification means, then the customs clearance authority to withdraw the means of identification shall be deemed received and after the arrival of the goods in the place of delivery of the authorized economic operator takes the goods from the carrier and shall be entitled to withdraw funds to identify and unload goods. The fact of acceptance of goods by an authorized economic operator from the carrier is confirmed by affixing appropriate marks in transport and (or) shipping documents. After putting these marks on, the authorized economic operator immediately sends to the customs authority a signed digital signature of the date and time of acceptance of the goods from the carrier. The transfer by the carrier of goods under customs control to an authorized economic operator in the manner prescribed by this part shall be carried out without obtaining permission from the customs authority of destination. From the moment the goods are received from the carrier indicated in the notification sent to the customs body, the goods are deemed to be issued by the customs authority. From this moment, the authorized economic operator has an obligation to pay customs duties and taxes, stipulated by paragraph 2 of Article 197 of the Customs Code of the Customs Union. The release before the submission of the customs declaration of goods whose declarant is the authorized economic operator is allowed provided that the amount of import customs duties and taxes payable does not exceed the amount of security for payment of customs duties and taxes provided by the authorized economic operator in accordance with Article 39 of the Customs Code of the Customs Union .
3. In the event that, when applying the preliminary customs declaration at the time of the arrival of the vehicle to the location of the authorized economic operator, the missing information is not entered in the customs declaration and (or) in respect of the goods, customs duties, taxes or customs authorities are not paid within the period specified in paragraph 2 of this article, has sent an authorized economic operator an electronic notification of the absence in the submitted in accordance with paragraph 1 of Article 197 of the Customs Code Dek of the Customs Union documents necessary information for the release of goods, after removing the means of identification and unloading of such goods, they acquire the status of goods that are temporarily stored and stored in the zone of customs control established in premises, on open areas or other territories of the authorized economic operator, without Placing goods in a temporary storage warehouse or in another zone of customs control until the authorized economic operator fulfills the specified conditions for the release of goods.
4. If, within the period specified in part 2 of this article, the customs authority informed the authorized economic operator of the intention to inspect goods (including customs inspection), customs inspection of the vehicle and (or) verify the safety of identification means, such actions must be carried out Customs body immediately in priority order. Prior to the implementation of the specified actions by the customs body, identification means can be removed, and goods are unloaded from vehicles only with the permission of the customs authority. Customs inspection and customs clearance can be conducted in the customs control zone created in the premises, on open areas or other territories of the authorized economic operator, without placing goods and vehicles in a temporary storage warehouse or in another customs control zone.
5. After confirmation by the authorized economic operator of accepting goods from the carrier by affixing appropriate marks in transport and (or) shipping documents, the carrier must immediately arrive at the customs authority of destination to complete the customs procedure for customs transit by submitting these documents with the notices of the authorized economic operator, as well as the transit declaration and Other documents available to him. The customs procedure for customs transit is completed in accordance with paragraphs 4 and 5 of Article 225 of the Customs Code of the Customs Union and Article 237 of this Federal Law.

Article 88. Conditions for obtaining a legal person status of authorized economic operator
1. Terms of assigning entity status of authorized economic operator is established by Article 39 Customs Code of the Customs Union.
2. In accordance with subparagraph 5 of Article 39 of the Customs Code of the Customs Union, the condition for granting the status of an authorized economic operator is the absence of facts of repeated (two or more times) involvement of a person within one year prior to the day of applying to the customs authority to administrative responsibility for administrative offenses in the field of customs, 16.1, 16.2, 16.3, 16.7, 16.9, 16.15 and 16.17 of the Code of Administrative Offenses of the Russian Federation, provided that the amount of cash Of the administrative fines on these items in aggregate amounted to 16.20 16.22 rubles and more.
3. In accordance with sub-paragraph of Article 6 39 Customs Code of the Customs Union of the condition of the presence of inventory systems, allowing to compare the information provided by the customs authorities of customs operations, with information on business operations is met if the applicant complies with the following requirements:
1) maintains accounting and tax accounting, and accounting for customs purposes, in accordance with Article 96 hereof;
2) for Customs access within their competence to databases and data of customs operations automated systems of the applicant to meet the requirements of Russian legislation on data protection;
3) used their accounting system of logistics operations related to the transportation and storage of goods, provides for separate accounting for such transactions with foreign goods and the goods of the Customs Union;
4) uses an automated information system that contains information security measures to ensure the prevention of unauthorized access to information, the possibility of an immediate recovery, modified or destroyed as a result of unauthorized access to, and constant supervision to ensure the level of protection of information.
4. In accordance with sub-paragraph of Article 7 39 Customs Code of the Customs Union of the additional conditions assigning legal entity status of authorized economic operator are:
1) non-use of the simplified system of taxation;
2) the foreign trade activities of at least one year before the date of the customs authority;
3) no conviction for offenses in the sphere of economic activity in the legal entity, its employees, whose duties include the organization of customs operations, and (or) their commission, and at the head and staff, the customs operations, customs representative who will be easier to apply special for and on behalf of the legal entity in case of assigning the status of authorized economic operator;
4) as private property, economic management, operational management or rental of space, open areas and other areas designated for the temporary storage of authorized economic operators of foreign goods and meeting the requirements of Article 89 this Federal law - in the case of the authorized economic operator customs operation temporary storage in accordance with Article 1 1 86 part hereof.

Article 89. Requirements for the arrangement and equipment of buildings, open areas, and other areas of the authorized economic operator
1. Authorized economic operator may perform temporary storage of goods in the premises, outdoor areas and other areas of the authorized economic operator.
2. Room, open area of ​​the authorized economic operator status are the customs control zone. The limits of the zone of customs control and customs authorities are determined by the authorized economic operator in the agreement, by part 8 article 86 this Federal law, and should be marked accordingly. The export of goods under customs control outside the zone with the permission of the customs authority.
3. Facilities, open spaces and other areas designated for the temporary storage of authorized economic operators of foreign goods, must be designed and equipped in such a way as to ensure the safety of goods, to prevent unauthorized access by unauthorized persons (not employees of the authorized economic operator), as well as provide the possibility of holding in respect of those goods customs.
4. Non storage of goods under customs supervision, and other items in storage, in the same room if they are separate accommodation, which is provided for in any suitable manner authorized economic operator, which allows visually distinguish the goods under customs control from other products ( Barrier Tapes, partitions, technological passages described by the relevant signs and inscriptions).
5. Allowed storage of bulk, liquid bulk goods under customs control, together with the goods of the same kind and quality, in its custody.
6. Requirements for the arrangement and equipment of buildings, open areas, and other areas of the authorized economic operator, and operates, the customs authorities are not set.

Article 90. Application for inclusion in the register of authorized economic operators
1. For inclusion in the register of authorized economic operators' legal person becomes the authorized customs authority a statement in writing, containing the following information:
1) an applicant to the customs authorities with a request for inclusion in the register of authorized economic operators;
2) information on the name, legal form, location, open bank accounts of the applicant as well as the list and the location of its separate divisions through which the applicant intends to operate as an authorized economic operator, the day of application ;
3) information on the founders and (or) the participants of the applicant and the percentage of participation in the authorized (share) capital of the applicant;
4) details of the applicant's tax registration as a taxpayer and the taxpayer identification number;
5) information on the application of the special tax regime;
6) information about the members of the board of directors (supervisory board), members of the collegial executive body of the applicant;
7) information on the scope of business of the applicant;
8) a description of the organizational structure of the applicant, including the functions and competence of each business unit;
9) information about the head of the applicant, the chief accountant, heads of departments with a description of the order of execution of duties in the event of the temporary absence of the officials;
10) information on total staff numbers and staff size of each business unit;
11) information about employees whose duties include the organization of customs operations, and (or) their implementation, an assessment of their knowledge and skills in the use of information technology in the performance of customs operations and overall business operations and financial and tax accounting;
12) information on the measures applied to protect the information contained in the automated information system of the applicant;
13) data on foreign trade of the applicant:
a) the year when the applicant provides foreign trade, the regularity of movement of goods in one year (the average number of deliveries of goods in one month);
b) the number of foreign trade and other agreements signed by the applicant in the commission of all foreign transactions in the past year, and the total amount of all contracts, and the purpose of import of goods (for their own use, for trade or commercial activities, including those related to the implementation or processing of goods, holding of exhibitions and fairs and other activities);
14) information about the customs, the most frequently performed customs operations with the goods of the applicant within the year prior to the application, as well as the Customs Authority (Customs), in the region of which (are) the applicant intends to operate as authorized economic operator, and the name of customs offices and customs that govern these customs posts;
15) information about the used means of transport for the transport of goods imported into the Russian Federation and (or) exported from the Russian Federation;
16) information on foreign contractors, including the name, location, activity, information on whether they are affiliated with the applicant;
17) information previously used by the applicant and other special simplified procedures of customs clearance, as well as special simplifications applied, and (or) used in accordance with this Federal Law;
18) information obtained authorization documents required to comply with the limits of the foreign trade, and the order they are received (on their own, using the mediation);
19) information on the types and use of the product in respect of which the applicant plans to use special simplification;
20) requested special simplification;
21) information on customs procedures under which the applicant intends to place the goods;
22) information on premises and (or) on the open areas, owned by the applicant, which will be the temporary storage of the goods of the applicant, and (or) to perform customs operations products (their location, arrangement, including the availability of access roads, fences , checkpoints), if a special simplification involves the temporary storage of goods in the premises, outdoor areas and other areas of the authorized economic operator;
23) information about the business or other documents that may be submitted by the applicant to the customs authorities for the release of goods (in order to identify the goods and check the correctness of the calculation of customs duties and taxes payable upon release of the goods, or determining the amount of customs duties and taxes ) if the applicant claims to introduce specific simplification, which issue (conditional release) of foreign goods may be made before the customs declaration;
24) information on customs agents who will use special facilitation for and on behalf of a legal entity if such entity assigning the status of authorized economic operator, its directors and employees performing customs operations;
25) information about the payment of customs duties and taxes, provided in accordance with sub-paragraph of Article 1 39 Customs Code of the Customs Union;
26) approval or disapproval of the applicant for approval to release information about assigning him the status of authorized economic operator, referred to in part 4 article 95 hereof;
27) details of the persons authorized to represent the applicant in the application process.
2. Referred to in this section of the 1 information may be submitted as a separate attachment to the application for inclusion in the register of authorized economic operators.
3. The application for entry in the register of authorized economic operators the following documents confirming the declared data:
1) the constituent documents of the applicant;
2) document confirming the entry of the applicant in the Unified State Register of Legal Entities;
3) evidence of the applicant's tax registration;
4) documents confirming the payment of customs duties and taxes in the amount prescribed by the Customs Code of the Customs Union;
5) confirmation from the banks of the public in their accounts of the applicant;
6) a copy of the auditor's report on the reliability of the financial statements of the applicant for the year preceding the application, signed by the director and the chief accountant and certified by the seal, if the applicant is subject to a statutory audit in accordance with the legislation of the Russian Federation or the audit was conducted at the initiative of the applicant;
7) copies of customs documents confirming foreign economic activity for at least one year;
8) if the activities of authorized economic operator provides temporary storage of goods in the premises, outdoor areas and other areas:
a) a certificate of state registration of the premises and (or) open areas, if they are in the property or in the economic management of the applicant;
b) the lease (sublease) premises registered in the prescribed manner;
a) the lease (sublease) of land on which there is an open space, a duly registered;
d) plan (drawing) warehouse showing the planned location of the goods under customs control;
e) plan (drawing) open area with dimensions and location of the site to the production area;
9) documents confirming compliance with the criteria defined by the decision of the Commission of the Customs Union in accordance with the second paragraph of Article subparagraph 1 39 Customs Code of the Customs Union, for persons engaging in the production of goods and (or) export goods, for which no export duties, If the applicant claims the application to him of these criteria.
4. An applicant may apply to the application for inclusion in the register of authorized economic operators, any other documents, including the opinion of independent experts who, in his opinion, can be used when considering the inclusion in said register.
5. Submission of documents provided by Part 3 this article and return the customs authority after considering the originals of these documents are made in the order specified in the articles 5 54 hereof.
6. Documents confirming the customs authority of customs duties and taxes may be submitted by the applicant upon receipt of notification of the customs authority for confirmation of compliance with other conditions include a legal person in the register of authorized economic operators within 30 days of the date of the preliminary decision of the customs authority on compliance with other terms of entry.
7. If the application for inclusion in the register of authorized economic operators does not contain the information specified in paragraph 1 this article or with the said application no documents confirming the information given in the statement, according to the list provided for 3 part of this article, the customs authority shall the applicant no later than five working days after receipt of such application.
8. The customs authority shall refuse to accept an application for inclusion in the register of authorized economic operators in the following cases:
1) failure by the applicant to the customs body of missing data and (or) documents within 30 days of receiving notification of the customs authority in accordance with part 7 this article;
2) previous convictions for crimes committed in the area of ​​economic activity in the legal entity, its employees, whose duties include the organization of customs operations, and (or) their commission, and at the head and staff, the customs operations, customs representative who will be easier to apply special for and on behalf of the legal entity in case of assigning this legal status of authorized economic operator;
3) initiation of bankruptcy proceedings against the applicant on the application date or after the filing date;
4) submission of an application before the expiration of three years from the date of entry into force of the decision to exclude the legal entity from the register of authorized economic operators in accordance with Article 10 94 part hereof.
9. If there are no grounds for rejecting the application for inclusion in the register of authorized economic operators for consideration under 8 part of this article, the customs authority shall notify the applicant of the date of acceptance of this application for consideration.

Article 91. Consideration of an application for inclusion in the register of authorized economic operators
1. The authorized customs body considers the application for inclusion in the register of authorized economic operators and takes a decision to include or refuse to include a legal entity in the specified register within a period not exceeding 90 days from the date of its adoption for consideration. In the event that the applicant together with the said application did not submit documents confirming the provision to the authorized customs body of the appropriate security for the payment of customs duties and taxes, subject to other conditions for conferring on the legal entity the status of an authorized economic operator, the authorized customs body shall notify the applicant thereof within the specified period. The Applicant shall, within 30 days from the date of receipt of the said notification, submit to the authorized customs body documents confirming the provision of security for payment of customs duties and taxes. In this case, the authorized customs body makes a decision to include a legal entity in the register of authorized economic operators no later than three days after the date of submission by the applicant to the authorized customs body of documents confirming the provision of security for payment of customs duties and taxes.
2. For the purpose of verifying compliance with the conditions of assignment to a legal entity status of authorized economic operator authorized customs authority holds a customs check on the applicant in accordance with sub paragraph 3 4 132 articles of the Customs Code of the Customs Union.
3. In the event that a legal entity is not actually located at the location specified in the application for inclusion in the register of authorized economic operators, and if the results of checking the submitted documents and information or customs inspection of premises and (or) territories, the customs authority determines that one or more The conditions for assigning the status of an authorized economic operator to a legal entity are not met, but this can be corrected by the applicant, the customs authority before making a decision to refuse to turn on In the register of authorized economic operators notifies the applicant of the facts revealed. The applicant, within 30 days from the date of receipt of such notification, has the right to confirm to the customs body the fulfillment of the relevant conditions.
4. During the term of the application installed in 1 part of this article, shall be suspended for the period from the date of receipt of notification from the authorized customs authority to the date of confirmation by the applicant requirements and (or) the conditions set by the authorized customs authority, or the expiration of that part of this article for 3.
5. The customs authority considering the application for inclusion in the register of authorized economic operators may request from third parties, as well as the state of the documents confirming the information specified by the applicant. The said persons shall within 10 days of receipt of the request to submit the requested documents and information.
6. In case of confirmation of compliance with the conditions for assigning the status of an authorized economic operator to a legal entity within the time limit for considering an application for inclusion in the register of authorized economic operators, the customs (customs) in whose region of activity the applicant plans to operate as an authorized economic operator and the applicant agree on an order Interaction of customs authorities engaged in customs operations with an authorized economic operator under the USAGE special simplifications, as well as the exchange of information between the regulation of authorized economic operators and customs authorities through the signing of an agreement under Article 8 86 part hereof.
7. The decision to include a legal entity in the register of authorized economic operators of the certificate issued under Article 92 this Federal Law, the manager or other authorized representative of the legal person a receipt or otherwise, the fact and date of receipt, no later 14 working days from the date of such a decision.
8. The customs body shall decide not to include in the register of authorized economic operators only in case of non-compliance by the applicant with the conditions for conferring on the legal entity the status of an authorized economic operator provided for in Article 39 of the Customs Code of the Customs Union and Article 88 of this Federal Law. The decision on the refusal to include authorized economic operators in the register is communicated to the head or other authorized representative of the legal entity against receipt or otherwise, confirming the fact and date of receipt, no later than 14 business days from the date of such decision.
9. For considering an application for inclusion in the register of authorized economic operators and the inclusion in the registry is not taken.

Article 92. Certificate of Inclusion in the register of authorized economic operators
1. Certificate of Inclusion in the register of authorized economic operators includes:
1) name, an indication of the legal form and location of the authorized economic operator and its separate divisions;
2) information on the amount and method of payment of customs duties and taxes;
3) special simplification, provided the authorized economic operator;
4) place of customs operations in the application of special simplified;
5) Customs authorities, which may be made of customs operations with the goods with special simplifications.
2. Certificate of Inclusion in the register of authorized economic operators shall take effect upon the expiration 10 days from the date of issue and period of validity is not limited.

Article 93. Changes to the information specified in the application for inclusion in the register of authorized economic operators
1. Change in the information set forth in the request for inclusion in the register of authorized economic operators, or in accompanying documents, the legal entity that is included in the register of authorized economic operators (his successor in the event of conversion of the legal entity), must inform the authorized customs authority in writing within five working days from the date of occurrence of the events or the date when the person became aware of the occurrence thereof.
2. The customs authority shall, within five working days of re-checks the information, the terms of the assignment legal person status of authorized economic operator and, if you change the information that must be listed in the certificate, is considering issuing a new certificate in accordance with the procedures set forth 91 hereof.
3. The submitted documents shall be attached to the package of documents submitted by a legal person for inclusion in the register of authorized economic operators.

Article 94. Suspension and revocation of a certificate of inclusion in the register of authorized economic operators and the exclusion from the register of authorized economic operators
1. The customs authorities shall monitor compliance with the conditions of the authorized economic operator assigning such status in the course of its activities as an authorized economic operator.
2. Authorized customs authority may conduct another check compliance with the assignment status of authorized economic operator in the following cases:
1) significant changes in the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs, which is confirmed by the relevant decision of the federal executive body authorized in the field of customs;
2) detection as a result of application of customs control data, which indicate possible non-authorized economic operator of one or more conditions of assigning the status of authorized economic operator.
3. If the certificate of incorporation in the register of authorized economic operators given entity, created in less than three years before the date of application for inclusion in the register of authorized economic operators authorized customs authority shall verify compliance with the assignment of the status of authorized economic operator before the expiry of one year from the the date of issue of the certificate.
4. The certificate of registration of a new authorized economic operators may be suspended by the authorized customs authority:
1) in the cases referred to under 1 and 2 1 article 56 part hereof;
2) in case of non-compliance by the authorized economic operator of one or more conditions of the assignment of the status;
3) in the case of non-reporting forms, in the manner and the terms established in accordance with Article 96 hereof;
4) the excitation of an administrative case in the field of customs, with Articles 16.1, 16.2, 16.3, 16.7, 16.9, 16.15, 16.17, 16.20 16.22 or Code of Administrative Violations;
5) in the case brought against the manager and (or) employees of authorized economic operator of the criminal case, the preliminary investigation of which is within the criminal procedural legislation of the Russian Federation to the customs authorities.
5. In the cases provided for in paragraphs 2 and 3 of part 4 of this article, the authorized customs body and (or) the customs authority in the region of activity of which the authorized economic operator operates, before making a decision to suspend the certificate of inclusion in the register of authorized economic operators, notify the authorized person Economic operator about the revealed infringements. In case the authorized economic operator does not confirm the fulfillment of the relevant conditions and / or submit appropriate reports within 30 days from the date of receipt of such notification, the authorized customs body suspends the validity of the certificate for 30 days.
6. In the cases referred to under 4 and 5 4 part of this article, the authorized customs authority shall suspend the certificate of inclusion in the register of authorized economic operators of receiving an authorized economic operator notification to the day, respectively:
1) the entry into force of the decision on a case concerning an administrative offense;
2) execution of the decision in a case concerning an administrative offense until the entry into force of the Regulation;
3) the entry into force of the decision to terminate an administrative case or a criminal case;
4) the entry into force of the decision or judgment.
7. In the case provided for in paragraph 4 of part 4 of this article, the authorized customs body shall have the right not to suspend the validity of the certificate on inclusion in the register of authorized economic operators if the decisions on cases of administrative offenses in the field of customs, committed by a legal entity within one year, are executed by such legal A person within the timeframe provided by the Code of the Russian Federation on Administrative Offenses, and the total amount of administrative penalties does not exceed 3 Percent of the total amount of import customs duties and taxes paid by the specified person for the specified period.
8. Certificate of Inclusion in the register of authorized economic operators be revoked if:
1) filing entity Exclusion from the register of authorized economic operators;
2) liquidation of the legal entity in accordance with the legislation of the Russian Federation;
3) reorganization of legal entities, except for his conversion;
4) failure to confirm compliance with the terms of a legal person assigning the status of authorized economic operator and (or) the failure to report within the period provided 5 part of this article, following the suspension of the certificate is not a legal entity to demonstrate compliance;
5) XENXX, 16.1, 16.2, 16.3, 16.7, 16.9, 16.15, 16.17 and 16.20 of the Code of the Russian Federation on Administrative Offenses in accordance with the provisions of articles 16.22, 500, 000, XNUMX, XNUMX, and XNUMX, twice or more times, involving the authorized economic operator in administrative responsibility for administrative offenses in the field of customs During the period when the person is considered to be subjected to administrative punishment in cases of administrative offenses provided for by these articles, provided that the amount of administrative fines imposed In aggregate amounted to XNUMX XNUMX rubles and more;
6) the entry into force of a court judgment to prosecute the head and (or) officers of the authorized economic operator for an offense for which a preliminary investigation in accordance with the Criminal Procedure Law of the Russian Federation referred to the competence of customs authorities;
7) termination under Article 8 86 part hereof.
9. The decision to exclude the legal person from the register of authorized economic operators shall take effect from the date of the facts and events, the entry into force of the relevant decisions under 8 part of this article.
10. In the case of exclusion of legal persons from the register of authorized economic operators on the grounds specified in points and 5 6 8 part of this article, the re-application for inclusion in the register of authorized economic operators may be filed after the expiration of three years from the date of entry into force of the decision to exclude the legal entity of the register of authorized economic operators.
11. In the case of exclusion of legal persons from the register of authorized economic operators return (termination) of customs duties and taxes, provided that person in his inclusion in the register, in accordance with Chapter 16 hereof.

Article 95. The order of the register of authorized economic operators
1. The federal body of executive power authorized in the field of customs, keep a register of authorized economic operators.
2. Register of authorized economic operator is in the form determined by the federal executive body authorized in the field of customs.
3. Register of authorized economic operators formed on the basis of decisions on the inclusion of legal persons in the register, to amend the particulars entered in the register, the suspension and resumption of the certificate of registration of a new authorized economic operators, as well as the exclusion of legal persons from the register taken authorized by the customs authorities.
4. The federal body of executive power authorized in the field of customs, provides a regular, at least once in three months, the publication in their official publications registry of authorized economic operators with the inclusion of only those entities that have given their prior consent for inclusion in the said register.

Article 96. System for recording and reporting of authorized economic operator
1. Authorized economic operator is required to keep separate records of imported and exported goods in order to form a complete and accurate information about products and proper monitoring of their presence and movement in accordance with the requirements of Russian legislation on accounting and tax issues.
2. Authorized economic operator is required on a quarterly basis to 10-th of the month following the reporting period, provide the customs authority reporting cumulative on the goods in respect of which make a customs operations, with special simplifications provided for in paragraph 1 41 articles of the Customs Code of the Customs Union.
3. Authorized customs authority will decide on the reporting of authorized economic operator 1-annually until the first day of the month following the reporting period, in the absence of a period of one year prior to the adoption of such a decision, the facts of the authorized economic operator bringing to administrative responsibility for administrative violations in the field of customs case.
4. The reporting provided to the customs authority on the registration of goods placed for temporary storage in accordance with subparagraph 1 of paragraph 1 of Article 41 of the Customs Code of the Customs Union should contain information on the date of storage of goods, the name and number of the transport document, the name of the goods with the code By the Commodity Nomenclature for Foreign Economic Activity, on gross weight, net, on the invoice value for each item of goods, on the number and date of the document confirming the invoice value of t Ovar, the number of the foreign trade contract.
5. Reporting on the accounting of goods for which special simplifications have been applied in accordance with subparagraphs 2 and 3 of paragraph 1 of Article 41 of the Customs Code of the Customs Union, shall contain information on the date of placing goods for storage, on the special simplifications applied, information about the person on whose behalf they are committed Customs operations, the number of the customs declaration, the number of the accompanying transport document, the name of the goods, the code for the Commodity Nomenclature for Foreign Economic Activities, the gross weight, no Then, about the invoice value of goods, the amount of customs duties and taxes paid.
6. Reporting can be 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.
7. For failure and (or) late submission of the due date to the customs office reporting envisaged 1 part of this article, as well as the provision of statements containing false information, the authorized economic operator shall be liable in accordance with the legislation of the Russian Federation.
8. Reporting forms provided by the authorized economic operator in accordance with this section shall be established by the federal executive body authorized in the field of customs. (See order FCS № 2709 from 30.12.2010)

Chapter 7. Information Systems and Information Technology

Article 97. Information systems, information technology and facilities used by the customs authorities
1. Information systems and information technology used by the customs authorities in order to carry out their tasks, including the exchange of information with the federal authorities, the provision of public services, the participants of foreign economic activity of providing information in electronic form.
2. Information systems, information technology and facilities are commissioned by the customs authorities in accordance with the legislation of the Russian Federation.
3. Procedure for the use of information systems in the customs established by the federal executive body authorized in the field of customs, in accordance with the customs legislation of the Customs Union and the Russian Federation legislation.

Article 98. Requirements for hardware designed to process information
Technical means for processing the information contained in the information systems used for customs purposes, including software and hardware must meet the requirements of Russian legislation.

Article 99. Information resources of customs authorities
1. Information resources of customs authorities is documented information (data) is available (available) to the customs authorities in accordance with international agreements, the customs legislation of the Customs Union, the present Federal Law, other federal laws, including:
1) represents (represent) persons customs operations in accordance with the customs legislation of the Customs Union and the Russian Federation legislation on customs;
2) represents (represent) the federal bodies of executive power in accordance with interagency agreements on the exchange of information;
3) directed (guided) agencies of foreign countries at the request of the federal executive body authorized in the field of customs, and (or) in accordance with the international agreements on the exchange of information.
2. Documents, as required under, in accordance with the customs legislation of the Customs Union and the Russian Federation legislation on customs, including a customs declaration may be submitted in electronic form, subject to the requirements for documentation of information established by the legislation of the Russian Federation.

Article 100. Persons receiving information representing the information resources of customs authorities
1. Persons carrying out activities related to the movement of goods and vehicles across the customs border, or activities in the field of customs, are entitled to access to information held by the customs authorities of the documented information about themselves and to clarify this information in order to ensure its completeness and accuracy. Customs authorities provide individuals the information available on them for free.
2. The information is provided by the customs authorities on the basis of a written request of the person concerned by the reply in writing within the time established by the Russian Federation to consider written applications to the authorities. When considering a response to treatment and the customs authority shall ensure that the information on the person who has limited access, it is transferred to the person to whom it relates.
3. To obtain the necessary information to the interested person may apply to any customs authority.

Article 101. Data protection by customs authorities
1. Creation of software and technical and other means of information security is to order the customs authorities in accordance with the legislation of the Russian Federation. How to use the software and hardware, and other information security established by the federal executive body authorized in the field of customs, in accordance with the customs legislation of the Customs Union and the Russian Federation legislation.
2. Monitoring of compliance to the use of information security by the federal body of executive power authorized in the field of customs, and other federal executive bodies in accordance with the legislation of the Russian Federation.

Chapter 8. Customs statistics

Article 102. Customs Statistics of Foreign Trade of the Russian Federation
1. In order to analyze the state of the external trade of the Russian Federation, the control of the federal budget customs duties, foreign exchange control, analysis of the dynamics and trends of the foreign trade of the Russian Federation, its trade and current account balances, and the economy in general customs authorities are collecting and processing data on the movement of goods through the customs border of the Customs Union, represented in the customs declaration for the goods in accordance with Article 180 Customs Code of the Customs Union.
2. Customs Statistics of Foreign Trade of the Russian Federation shall be conducted in accordance with the Customs Code of the Customs Union, a unified methodology of customs statistics of foreign trade and bilateral trade statistics of the Customs Union and the Russian Federation legislation.
3. Customs authorities provide data on customs statistics of foreign trade of the Russian Federation to the President of the Russian Federation, the Federal Assembly of the Russian Federation, and the Government of the Russian Federation, without fail and without charge. To other federal bodies of state power, state authorities of the constituent entities of the Russian Federation, local governments, courts, prosecutors, the Bank of Russia, state extra-budgetary funds, trade union associations and employers' associations, as well as international organizations, customs authorities provide data on customs statistics of foreign trade of the Russian Federation, Not containing state, commercial, banking and other secrets protected by law (secrets) or other information limited access, free of charge and in accordance with the Russian legislation and international treaties of the Russian Federation.
4. The federal executive body authorized in the field of customs, publishes customs statistics of foreign trade of the Russian Federation in the manner and time as determined by the Government of the Russian Federation.
5. Other interested parties with the customs authorities shall provide customs statistics of foreign trade of the Russian Federation, is not officially published and non-governmental, commercial, banking and other secrets protected by law (secrets) or other restricted information, for a fee in the order determined by the Government of the Russian Federation.

Article 103. Special customs statistics
1. In order to provide solutions assigned to the customs authorities of the tasks specified bodies maintain special customs statistics in the manner determined by the federal executive body authorized in the field of customs.
Attention! The order of the special customs statistics approved by order of the Federal Customs Service of Russia № 1495 10.08.2010 city
2. In order to meet the challenges imposed by the Russian government and other public authorities, customs authorities carried out the collection, processing and transmission of information, the list and the frequency of which are determined by the Government.

Article 104. Statistics of bilateral trade with the states - members of the Customs Union
In accordance with Russian legislation and international treaties of the Russian Federation, bilateral trade statistics of the Russian Federation with the states - members of the Customs Union is authorized federal bodies of executive power in the order determined by the Government.

Chapter 9. Classification of goods under the nomenclature of foreign economic activity of the Customs Union

Article 105. Commodity nomenclature of foreign economic activity
For the implementation of customs and tariff and non-tariff regulation of foreign trade and other forms of foreign economic activities, statistical accounting in the Russian Federation shall be used commodity nomenclature of foreign economic activity, approved by the Commission of the Customs Union.

Article 106. Classification of Goods
1. Goods are to be classified in the declaration in cases where a customs declaration or other documents submitted to the customs authorities, in accordance with the customs legislation of the Customs Union and the present Federal law requires the code of goods under the nomenclature of foreign economic activity.
2. In the customs declaration for the goods commodity code under the nomenclature of foreign economic activity is indicated by the declarant or on behalf of the declarant, the customs agent.
3. In identifying the incorrect classification of goods, the customs authority itself carries out the classification of goods and make decisions on their classification.
4. A decision on the classification of goods shall contain the following information:
1) name of the customs authority that made the decision on the classification of the goods;
2) the name of the declarant;
3) registration number of the decision on the classification of the goods and the date of its adoption;
4) name of the product;
5) product information needed for its classification;
6) classification code under the nomenclature of foreign economic activity;
7) signature of the customs official who made a decision on the classification of goods.
5. A decision on the classification of goods may contain the following additional information:
1) reasons for the decision on the classification of the goods;
2) no declaration of goods and number of the goods in respect of which a determination on the classification;
3) Data on the application or additional sheets, and other information required for customs purposes;
4) the cancellation of the decisions of lower customs authority on the classification of goods (in case of a decision by the higher customs authority and the need to cancel the decision of the lower of the customs authority in connection with illegal adoption or modification of this decision for other reasons).
6. When the customs body takes a decision on the classification of goods before their release, such decision shall be notified to the declarant. If the decision on the classification of goods accepted by the customs authority affects the amount of customs duties and taxes payable, the release of goods is not carried out until payment of customs duties and taxes additionally accrued in accordance with the decision of the customs body for the classification of goods. In the event of non-payment of customs duties and taxes in full within the terms specified in Article 196 of the Customs Code of the Customs Union for the release of goods, the customs authority shall refuse to issue the goods in accordance with paragraph 1 of Article 201 of the Customs Code of the Customs Union.
7. If the customs authority a decision on the classification of goods affect the application of prohibitions and restrictions, release of goods is not to provide documents confirming compliance with speed limits, except where, in accordance with Article 219 present Federal law, such documents can be made available after release goods.
8. If the decision of the customs authority on the classification of the goods does not increase the size of the subject to the payment of customs duties and do not affect the application of prohibitions and restrictions, such a decision is not a basis for refusing to release the goods. In this case, the declarant (the customs agent) shall be obliged to adjust the stated information in a period not exceeding five working days from the date of release of the goods.
9. If there are signs before the release of goods indicating that the classification of goods is incorrect or if the declared information is not properly confirmed, the customs body carries out an additional check. For the purpose of additional verification, the customs authority shall appoint a customs examination or request additional documents and information. In order to receive additional documents and information, the customs body immediately in writing notifies the declarant about the need to provide information about the characteristics of the goods that affect the classification of these goods, and about which documents this information should be confirmed. The declarant has the right to provide the other documents containing information about the goods that are available to him.
10. If an additional check can not be completed within the timeframes specified in Article 196 of the Customs Code of the Customs Union for the release of goods, the release of goods shall be carried out by the customs body provided that payment of customs duties and taxes is provided, which can be additionally charged based on the results of the additional inspection. The customs body in writing informs the declarant the amount of the required security for payment of customs duties and taxes. In this case, the release of goods is made by the customs body no later than one day following the day of providing security for payment of customs duties and taxes.
11. For the period of additional verification, the release of goods is not carried out if the change in the code of the goods specified in the customs declaration affects the application of prohibitions and restrictions, except when the declarant presents documents confirming compliance with the established restrictions or when, in accordance with Article 219 of this Federal Such documents may be submitted after the release of goods. The term for carrying out customs examination with additional verification, if the release of goods is not carried out until the results are obtained, shall not exceed the time limit for the release of goods established by paragraph 4 of Article 196 of the Customs Code of the Customs Union.
12. In adopting the customs authorities of the decision on the classification of goods after the release of the goods that the declarant is a decision within five working days after its adoption. Collection of unpaid customs duties and taxes in accordance with this federal law.
13. Declarant has the right to appeal the decision of the customs authority on the classification of goods under Chapter 3 hereof.

Article 107. Procedure for making a decision on the classification of goods in an unassembled or disassembled, including the incomplete or unfinished, imported or exported within a specified period of time
(See information on the FCS 15.06.2011)
1. Goods in an unassembled or disassembled, including the incomplete or unfinished, the import or export of which is assumed by various consignments over a period longer than the period specified in Article 170 Customs Code of the Customs Union, may be declared with the same classification code under the nomenclature foreign economic activity if a decision of the customs authority on the classification of goods.
2. A decision on the classification of goods in an unassembled or disassembled, including the incomplete or unfinished, the import or export of which is assumed by various consignments over a period of time (referred to in this article - a decision on the classification of goods), adopted by the federal executive body, Commissioner of Customs, upon the written request of the person entitled to act as declarant goods.
3. Statement for a decision on the classification of goods shall include:
1) information on the applicant;
2) product information (name, a list of components of the product);
3) delivery of goods;
4) customs procedure under which goods will be placed;
5) name of the customs authority, which will declare goods.
4. The application specified in subsection 3 this article, the following documents:
1) documents evidencing the transaction in respect of foreign goods;
2) the constituent documents of the applicant or changes to such documents, passed state registration in the prescribed manner, in the case of import of components of the product, as a contribution to the authorized (share) capital of the organization;
3) application resident of a special economic zone in the event of placement of goods under the customs procedure of customs-free zone;
4) list of components of the product (as a table) in paper and electronic format:
a) the names of components, including the parts that make up a separate component of the goods;
b) the classification code of the goods component under the nomenclature of foreign economic activity;
c) the number or weight of the components, including the parts that make up a separate component of the goods, in the units used in the nomenclature of foreign economic activity;
5) technical description purposes, functions, principle of operation, including the interaction of the individual components of the product;
6) description of the individual components of the product indicating the purpose, functions, principle of operation, the material from which they are made;
7) assembly (mounting), drawing (outline).
5. If the documents submitted by the applicant and information is insufficient to make a decision on the classification of goods, the federal body of executive power authorized in the field of customs, notify the applicant of the need to provide additional information within 30 calendar days from the date of application for a decision on the classification of goods. Additional information should be provided within 60 calendar days from the date of notification to the applicant in writing.
6. If the information is not provided within the established period, or the applicant refused to provide documents and information necessary for the classification of the goods, the application for the decision on the classification of the goods is rejected. The application for the decision on the classification of goods is also rejected if such a declaration and documents attached to it contain inconsistent information or if the components of the goods in an unassembled or disassembled state, including in incomplete or incomplete form, in accordance with the classification rules do not form Goods classified according to the code of the completed or complete goods.
7. A decision on the classification of goods shall be made within 90 calendar days from the date the registration statement for a decision on the classification of goods. If necessary, provide additional information in accordance with Part 5 this article within the period specified in this paragraph shall be suspended and resumed from the date of receipt of the federal executive body authorized in the field of customs, the last of the document containing the requested information.
8. A decision on the classification of goods shall contain the following information:
1) name of the customs authority that made the decision on the classification of the goods;
2) registration number of the decision on the classification of the goods and the date of its adoption;
3) information on the applicant (name, postal address, which is to be sent to a decision on the classification of goods);
4) name of the product;
5) ten-digit product code under the nomenclature of foreign economic activity;
6) components of the goods:
a) the names of components, including the parts that make up a separate component of the goods;
b) the classification code of the goods component under the nomenclature of foreign economic activity;
c) the number or weight of the components, including the parts that make up a separate component of the goods, in the units used in the nomenclature of foreign economic activity;
7) details of the documents that prove the commission of foreign transactions and pursuant to which the import or export of components of the product, or other documents required for customs purposes;
8) name of the customs authority, which will declare goods;
9) view of the customs procedure under which goods will be placed;
10) signature of the customs official.
9. A decision on the classification of goods shall take effect from the date of its adoption.
10. Changing the decision on the classification of goods in the following cases:
1) adoption by the Commission of the Customs Union or the federal executive body authorized in the field of customs, a binding Customs solutions or explanations on the classification of certain goods;
2) identify errors, typos made when making a decision on the classification of a product or the preparation of documents by the applicant;
3) changes in the terms of foreign trade transactions, if the change relates to the product or its components;
4) Commodity Nomenclature of Foreign Trade.
11. The decision to change a decision on the classification of goods shall become effective on the date specified in the decision to change the decision on the classification of goods.
12. Termination of the decision on the classification of goods in the following cases:
1) if the customs authority, that the applicant for a decision on the classification of goods presented false documents or stated false information;
2) if the final customs declaration is not filed within the time limits specified in paragraph 8 article 215 hereof;
3) if the applicant in writing waived the delivery of goods, including after the import or export of certain components of the product.
13. The decision to terminate a decision on the classification of goods is not accepted if conventionally produced components of the goods in accordance with the rules of classification refers to the classification code of the completed or complete product specified in the decision on the classification of goods.
14. The decision to terminate a decision on the classification of goods shall enter into force on the date of the decision on the classification of goods.
15. Declaration of the goods in an unassembled or disassembled, including the incomplete or unfinished, the import or export of which is assumed by various consignments with the same classification code under the nomenclature of foreign economic activity is carried out in accordance with Article 215 hereof.

Article 108. Preliminary decision, explanations and other decisions on the classification of goods
1. The federal executive body authorized in the field of customs affairs and other customs bodies determined by the federal executive body authorized in the field of customs affairs make preliminary decisions on the classification of goods under the Commodity Nomenclature for Foreign Economic Activity in accordance with articles 53-56 Customs Code of the Customs Union. The procedure for adopting such a decision is determined by the federal executive body authorized in the field of customs.
2. The federal body of executive power authorized in the field of customs, makes decisions and explanations on the classification of certain goods.
3. The federal body of executive power authorized in the field of customs, provides free free access to any interested persons on the territory of the Russian Federation to the information on the preliminary decisions and explanations accepted by the customs authorities in accordance with Article 52 Customs Code of the Customs Union.

Chapter 10. Country of Origin

Article 109. The definition and application of the country of origin
1. Identification of the country of origin of goods originating from countries not members of the Customs Union, when imported into the Russian Federation, in accordance with the Agreement on common rules for determining the country of origin and the head 7 Customs Code of the Customs Union.
2. If necessary, determine the country of origin of goods originating from the states - members of the Customs Union, the rules for determining the country of origin, established in accordance with international treaties of the Russian Federation, the prisoners in the free trade area of ​​the Commonwealth of Independent States, unless otherwise provided by international treaties of the states - members Customs Union.
3. The country of origin is determined by the declarant, and in cases established by this Federal Law, the customs authority. Country of origin of goods declared by declaring the customs authority for customs declaration of goods. The origin of the goods declared by declaring the country of origin must be documented in accordance with the customs legislation of the Customs Union.

Article 110. Control of the accuracy of determining the country of origin
1. The customs authorities shall monitor the correctness of determining the country of origin in order to ensure compliance of customs and tariff and non-tariff regulation in cases where the application of such measures depends on the country of origin, before and after the release of the goods.
2. According to the results of the accuracy control of origin, the customs authority shall decide on the country of origin of goods and (or) the granting of tariff preferences in the form and in the manner determined by the federal executive body authorized in the field of customs.
3. If during the control accuracy of determining the country of origin of goods by customs authorities found that the conditions are not complied with tariff preferences established by the customs legislation of the Customs Union, customs authorities in due course decide not to grant tariff preferences.
4. If there are signs before the release of goods indicating that the declared information about the country of origin of goods that affect the amount of customs duties, taxes and (or) the application of measures of non-tariff regulation may be unreliable or not properly confirmed, the customs authority Conducts an additional check. Within the framework of the additional inspection, the customs authorities may request additional documents and information. Conducting an additional check is not grounds for refusing to release goods. The goods are released subject to payment of customs duties and taxes or ensuring their payment in accordance with Article 63 of the Customs Code of the Customs Union.
5. In adopting the customs body of decisions referred to in paragraphs 2 and (or) 3 this article, after the release of the goods, such solutions the declarant within five working days after their adoption. Collection of unpaid customs duties and taxes in accordance with this federal law.

Article 111. Preliminary decision on the country of origin
1. The federal executive body authorized in the field of customs and other customs authorities designated by the federal executive body authorized in the field of customs, at the request of the applicant shall make a preliminary decision on the origin of goods from a particular country. Applicant may be Russian person, acting as the owner of goods, the buyer of goods, the declarant. Applicant may be a foreign person acting as the declarant.
2. A person interested in making a preliminary decision, sends the appropriate customs authority a request for an interim solution. Such a request should include all the product information they need to make a preliminary decision: full business name, brand name, and basic technical and commercial characteristics (purpose, brand, make, model, article, material, material of the product, product functions performed , a description of the individual and transport packaging).
3. The request shall be accompanied by the test reports, the certificates of examination of the chambers of commerce and industry or other expert enterprises of the country of the producer of the goods, the conclusions of experts from expert organizations, in which the results of the examination of the goods, documents confirming the performance of the foreign economic transaction, the cost of the goods, , Certificates of origin of the goods and other documents indicating that this product is fully marketed Is reproduced or subjected to sufficient processing in the territory of the country of origin of the goods. Samples and samples can be attached to the request.
4. If the information submitted by the applicant is not sufficient for a preliminary decision, the customs authority shall notify the applicant of the need to provide additional information within 30 calendar days from the date of registration of the request for a preliminary decision. Additional information must be provided within 60 calendar days from the date of registration in the customs authority of the written notification of the applicant. If the information is not provided within the established time limit, the customs authority refuses to consider the request for a preliminary decision.
5. A preliminary decision is made not later 90 calendar days from the date of registration of the request by the customs authority.
6. If necessary, provide additional information in accordance with Part 4 this Article within the time specified in subsection 5 this Article shall be suspended from the date of registration of the written notice to the applicant, and resumed from the date of receipt of the customs body of the last of the document containing the requested information.
7. The form and procedure for making a preliminary decision on the country of origin determined by the federal executive body authorized in the field of customs. (See Administrative Regulation of the Federal Customs Service for the provision of public services by making a preliminary decision about the country of origin)
8. A preliminary decision is valid for three years from the date of its adoption, unless it is changed, withdrawn or not its action is not stopped. A preliminary decision is binding on all customs of the Russian Federation.
9. The customs authority may decide to terminate, change or revocation of his or adopted child of the customs body of the preliminary decision. The decision to terminate the preliminary decision is taken, if the customs authority, that the applicant for a preliminary solutions presented false documents and (or) reported false and (or) incomplete information.
10. The decision to terminate the preliminary decision shall enter into force on the date of such initial decision.
11. Changing the preliminary decision in the case of detection by customs authorities or the applicant errors in the preliminary determination.
12. The decision of the customs authority to amend the preliminary decision shall enter into force on the date specified in the decision to amend the preliminary decision.
13. The preliminary decision revoked if the international treaties of the Russian Federation or the regulations of the Russian Federation establish other requirements and conditions for determining the country of origin.
14. The decision to revoke a preliminary decision taken by customs authorities for 30 calendar days after date of publication of the international treaties of the Russian Federation or the regulations of the Russian Federation, mentioned in part 13 of this article and shall come into force at the same time with them.
15. The decision to terminate, change or revoke a preliminary decision to the applicant not later than the day following the day the decision to terminate, change or revocation of a preliminary decision.

Chapter 11. The customs value of goods

Article 112. Definition, declaration, inspection and adjustment of the customs value of goods
1. The customs value of goods crossing the customs border of the Customs Union on their importation into the Russian Federation, in accordance with an international agreement states - members of the Customs Union, govern determination of the customs value of goods crossing the customs border of the Customs Union, having regard to its use in cases by the Customs Code of the Customs Union.
2. Government of the Russian Federation establishes the procedure for determining the customs value of goods exported from the Russian Federation.
3. Declaration, inspection and adjustment of the customs value of goods crossing the customs border of the Customs Union of the import to the Russian Federation shall be exercised in accordance with Chapter 8 Customs Code of the Customs Union.
4. The federal body of executive power authorized in the field of customs, in coordination with the federal executive body authorized in the field of finance, sets the order of the control of the customs value of goods exported from the Russian Federation.
5. The federal executive body authorized in the field of customs, states:
1) procedures and forms declaring the customs value of goods exported from the Russian Federation;
Attention!
Form of the declaration of customs value (TPA-2) and Rules for completing the declaration of customs value form TPA-2 see Order of the FCS of Russia № 151 27.01.2011 city
Customs value declaration forms (TPA-3 and TPA-4) and Order declaring the customs value of goods exported from the Russian Federation, see Order of the FCS of Russia № 152 27.01.2011 city
2) forms and rules for completing the declaration of customs value of goods imported into the Russian Federation, in the determination of the customs value of goods in the cases established by the customs legislation of the Customs Union;
3) the total amount of the customs value of the imported consignment, where the customs value of the goods stated in the declaration of goods without filling in the declaration of customs value;
4) where control of the customs value of goods shall be specialized (functional) units of customs authorities to customs value (see the order of the Federal Customs Service of № 1145 01.06.2011)
5) cancellation policy decisions of customs authorities of the adjustment of customs value of goods.
6. In accordance with Article 68 of the Customs Code of the Customs Union, the decision to adjust the declared customs value of goods is taken by the customs authority when exercising control over the customs value both before and after the release of goods, if the customs body or the declarant found that false information about the customs value of goods Including incorrectly chosen method of determining the customs value of goods and (or) determined the customs value of goods. The decision on the correction of the declared customs value of goods is taken by the customs body when exercising control over the customs value before the release of goods and without conducting an additional inspection in the following cases:
1) detection effect the customs value discrepancies in the declaration for the goods information (qualitative and commercial characteristics, quantity, properties, origin, price and other information) the actual data, by customs authorities in the process of customs control;
2) identify inconsistencies declared customs value and the value of its components to confirm the charges in the documents;
3) identify technical errors (typos, arithmetic errors, incorrect exchange rate and other errors), influenced by the amount of the customs value.

Article 113. Advice on Customs Valuation
In accordance with Article 52 this Federal Law Customs consult stakeholders on the customs value of goods. During the consultation customs authority is not entitled to review the records and make a preliminary decision on the customs value.

 

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 II - Customs payments

Chapter 12. General provisions on customs payments

§ 114. Payers of customs duties and taxes

Payers of customs duties and taxes are the declarant or other persons who are responsible for payment of customs duties and taxes in accordance with the Customs Code of the Customs Union, international treaties of the - members of the Customs Union and the present Federal Law.

§ 115. Terms of payment of customs duties and taxes
1. Terms of payment of customs duties and taxes shall be established in accordance with the Customs Code of the Customs Union.
2. Customs duties and taxes in respect of goods, especially the customs declaration are specified in subparagraphs 2 and 4 194 articles of the Customs Code of the Customs Union shall be paid prior to the filing of the customs declaration, or simultaneously with the filing of the customs declaration.

§ 116. The procedure and form of payment of customs duties and taxes
1. Import duties, with the exception of import duties on goods for personal use shall be paid into the account specified by an international treaty states - members of the Customs Union. Import duties may not be offset against the payment of other payments.
2. At the request of the payer of import duties may be paid prior to the filing of the customs declaration. Order amounts of import customs duties paid to the customs declaration, made in relation to the procedure provided for in Article 121 hereof, subject to the provisions of the international agreement states - members of the Customs Union.
3. Special, anti-dumping and countervailing duties established by the Commission of the Customs Union shall be paid into the account specified by an international treaty states - members of the Customs Union.
4. The preliminary special, preliminary anti-dumping and provisional countervailing duties established by the Commission of the Customs Union are paid to the account of the Federal Treasury. If the results of the investigation preceding the introduction of special protective, anti-dumping and countervailing measures will be established that the grounds for the introduction of special protective, anti-dumping and countervailing duties are not available, the amounts of the preliminary special, preliminary anti-dumping and provisional countervailing duties paid shall be returned to the payer in the order Established by Article 148 of this Federal Law. In the event that, following the results of this investigation, a decision has been taken to apply special protective, anti-dumping and countervailing measures, the amounts of preliminary special, preliminary anti-dumping and provisional countervailing duties are to be credited to an account determined by an international agreement of the member states of the Customs Union.
5. Special, anti-dumping and countervailing duties applied unilaterally in the Russian Federation, as well as preliminary special, preliminary anti-dumping and provisional countervailing duties, applied unilaterally in the Russian Federation, are paid to the account of the Federal Treasury. If the results of the investigation preceding the introduction of special protective, anti-dumping and countervailing measures will be established that the grounds for the introduction of special, anti-dumping and countervailing duties are not available, the amounts of the preliminary special, preliminary anti-dumping and provisional countervailing duties paid shall be refunded to the payer, Established by Article 148 of this Federal Law.
6. Export customs duties shall be paid into the account of the Federal Treasury.
7. Taxes and customs duties and taxes on goods for personal use shall be paid into the account of the Federal Treasury. Payment by individuals customs duties and taxes on goods for personal use may be carried out to the cashier of the customs authority.
8. The payment of customs duties and taxes may be performed in a centralized manner by making the amount of customs duties and taxes on the account specified in subsections 1, 3 - 7 of this article, for the goods alleged to be imported into the Russian Federation or export from the Russian Federation for a certain period, regardless from that to which the customs authority will be filed with the customs declaration for such goods.
9. Payment of customs duties and taxes in a centralized manner can be carried out by the payers of customs duties and taxes concluded with the federal executive authority authorized in the field of customs affairs or by customs authorities determined by the federal executive authority authorized in the field of customs affairs, an agreement on the application of centralized order Payment of customs duties and taxes. This agreement can not contain provisions that exempt persons from compliance with the requirements and conditions established by the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs matters, regarding the completeness and timeliness of payment of customs payments, as well as compliance with customs procedures. The federal body of executive power authorized in the field of customs affairs may approve a standard form of agreement on the application of a centralized procedure for payment of customs duties and taxes.
10. Agreement on the application of the centralized procedure for payment of customs duties and taxes between the federal executive body authorized in the field of customs, and the payer of customs duties and taxes is the case:
1) if the amount of customs duties and taxes paid during the year preceding the conclusion of the agreement exceeds 100 billion rubles;
2) the absence of debt on payment of customs duties and taxes;
3) of the foreign economic activity over three years;
4) of customs operations involving the placement of goods under the customs procedure in two or more customs bodies located in the regions of two or more regional customs departments, or in the customs authorities, determined by the federal body of executive power authorized in the field of customs affairs;
5) the lack of perfect repeatedly (two and more times) within one year preceding the conclusion of the agreement, administrative violations in the field of customs affairs envisaged by Articles 16.7 and 16.22 of the Code of Administrative Offences;
6) if the import and (or) export of goods made at least once a month.
11. Agreement on the application of the centralized procedure for payment of customs duties and taxes between the customs authority as defined by the federal executive body authorized in the field of customs, and the payer of customs duties and taxes is the case:
1) if the amount of customs duties and taxes paid during the year preceding the conclusion of the agreement is from 50 100 billion to billion rubles inclusive;
2) the absence of debt on payment of customs duties and taxes;
3) of the foreign economic activity over three years;
4) of customs operations involving the placement of goods under the customs procedure in two or more customs bodies located in the region of the Regional Customs Directorate;
5) the lack of perfect repeatedly (two and more times) within one year preceding the conclusion of the agreement, administrative violations in the field of customs affairs envisaged by Articles 16.7 and 16.22 of the Code of Administrative Offences;
6) if the import and (or) export of goods made at least once a month.
12. Agreement on the application of the centralized procedure for payment of customs duties and taxes is the current calendar year. By agreement of the parties such agreement can be concluded for a shorter period.
13. When declaring the goods in respect of which customs duties and taxes shall be paid with the use of a centralized procedure for payment of customs duties and taxes, the customs authority providing the payment documents confirming the payment of customs duties and taxes is not required.
Attention! Revision of the 14 changed according to the Federal Law number 162-FZ 27.06.2011 of
New edition:
14. The payment of customs payments, advance payments, penalties, interest, penalties, in accordance with this Federal Law may be carried out with the use of devices designed to carry out operations with the use of electronic means of payment, without the possibility of receiving the (extradition) of cash (hereinafter - the electronic terminals) as well as through payment terminals or ATMs.
The old version:
14. The payment of customs duties and taxes may be made through electronic or payment terminals, ATMs.

Attention! Revision of the 15 changed according to the Federal Law number 162-FZ 27.06.2011 of
New edition:
15. When paying customs fees, advance payments, penalties, interest, fines using electronic terminals, payment terminals and ATMs, information exchange between billing participants is carried out by legal entities responsible for entering the account of the Federal Treasury and (or) to an account determined by an international agreement of the state- Members of the Customs Union, funds paid using electronic terminals, payment terminals and ATMs, as well as ensuring proper execution of commitments in accordance with the Russian legislation, by providing bank guarantees and (or) making money (money) to the account of the Federal Treasury. The requirements to these legal entities, the procedure for the organization of interaction between them, payers of customs duties, taxes and the federal executive body authorized in the field of customs affairs are determined by the Government of the Russian Federation.
The old version:
15. For the purposes of this Federal Law, payment system operators are understood to mean legal entities that perform information exchange between payment participants when paying customs duties and taxes using electronic or payment terminals, ATMs responsible for entering the account of the Federal Treasury and (or) to an account determined by the international The agreement of the Member States of the Customs Union, money paid using electronic or payment terminals, ATMs, and provide Proper performance of the obligations assumed in accordance with the legislation of the Russian Federation by providing bank guarantees and (or) depositing money (money) to the account of the Federal Treasury. Requirements to operators of payment systems, the order of organization of interaction between the operator of the payment system, payers of customs duties, taxes and the federal executive body authorized in the field of customs affairs are determined by the Government of the Russian Federation.

Attention! Revision of the 16 changed according to the Federal Law number 162-FZ 27.06.2011 of
New edition:
16. The procedure and technology transactions on payment of customs payments, advance payments, penalties, interest, penalties, with the use of electronic terminals, payment terminals and ATMs are determined by the federal executive body authorized in the field of customs.
The old version:
16. The procedure and technology transactions in the payment of customs duties and taxes on the use of electronic payment terminals or ATMs are determined by the federal body of executive power authorized in the field of customs.

§ 117. The obligation to pay customs duties and taxes
1. the payer's obligation to pay customs duties and taxes shall be performed, if the amount referred to in this article cash is not less than the amount of payable customs duties and taxes:
1) from the date of debiting the payer's account at the bank, including the payment of customs duties and taxes through electronic terminals, ATMs;
2) from the moment the cash in the cash department of the customs authority or after the payment of cash through payment terminals, ATMs;
3) from the date of set-off against the payment of customs duties and taxes overpaid or overcharged amounts of customs duties, taxes, and if such a set-off is made at the initiative of the payer - from the moment of receipt by the customs body of the application of the competition;
4) from the time offset against the payment of customs duties and taxes, advance payments or cash collateral, and if such a set-off is made at the initiative of the payer - from the receipt of the customs authority orders standings;
5) from the date of set-off against the payment of customs duties, the money paid by the bank tax, a credit institution or insurance organization in accordance with a bank guarantee and the guarantor under the guarantee agreement;
6) from the time the funds are credited to the accounts referred to in Article 116 hereof, in case of recovery of customs duties by:
a) goods in respect of which have not paid customs duties and taxes;
b) the collateral property of the payer of customs duties and taxes.
Attention! Revision of the 2 changed according to the Federal Law number 162-FZ 27.06.2011 of
New edition:
2. For the purposes of goods release, when paying customs duties and taxes in non-cash order, confirmation of the fulfillment of the duty of the payer for payment of customs duties and taxes is the receipt of amounts of customs duties and taxes to the accounts specified in Article 116 of this Federal Law, and when paying customs duties and taxes using Electronic terminals, payment terminals or ATMs in accordance with part 15 of Article 116 of this Federal Law such a confirmation is a document formed by an electronic Terminal, payment terminal or ATM, including in electronic form, confirming the transfer of funds to the accounts specified in Article 116 of this Federal Law. From the moment of formation of the specified document, the transfer of funds, carried out for the purpose of payment of customs duties and taxes, becomes irrevocable.
The old version:
2. For the purposes of goods release, when paying customs duties and taxes in non-cash order, confirmation of the fulfillment of the duty of the payer for payment of customs duties and taxes is the receipt of amounts of customs duties and taxes to the accounts specified in Article 116 of this Federal Law, and when paying customs duties and taxes using Electronic and payment terminals, ATMs through payment systems, whose operators are specified in part 15 of Article 116 of this Federal Law, such confirmation is the dock A document formed by an electronic or payment terminal, an ATM, including in electronic form, confirming the payment to the accounts specified in Article 116 of this Federal Law.
3. Customs duties and taxes are considered paid by individuals in respect of goods for personal use in the manner prescribed by international agreement states - members of the Customs Union.
4. At the request of the payer of customs duties, taxes, as well as persons specified in part 1 of Article 119, of Part 5 of Article 168 of this Federal Law, the customs authorities are obliged to issue a confirmation of payment of customs duties and taxes in writing, but not more than three calendar years, Preceding this requirement. The form of confirmation of payment of customs duties and taxes is approved by the federal executive body authorized in the field of customs. The customs authorities are not entitled to demand from the payer customs duties and taxes, as well as from the persons specified in part 1 of Article 119, part 5 of Article 168 of this Federal Law, confirmation of receipt of funds to the account of the Federal Treasury or to an account determined by the international treaty of the member states Customs Union. Upon the written application of the payer of customs duties, taxes, as well as the persons specified in part 1 of Article 119, of Part 5 of Article 168 of this Federal Law, the customs authority shall itself provide information on the receipt of funds to the account of the Federal Treasury or to an account determined by an international treaty of the states - members of the Customs Union. (See the form in the order of the Federal Customs Service of the Russian Federation No. 2554 from 23.12.2010)
5. The Bank will not be charged service fee for transactions on transfer of customs payments, penalties and interest from the account of the payer of customs duties and taxes in the bank accounts referred to in Article 116 hereof.

§ 118. The use of foreign currency
In cases where customs purposes of calculating taxes, including the determination of the customs value of the goods is required to recalculate foreign currency, foreign currency exchange rate applied to the Russian currency, determined by the Central Bank of the Russian Federation and acts on the day of registration of customs declaration, unless otherwise established by the customs legislation of the customs Union and (or) Russian Federation legislation on customs. (See. The order of the FCS of Russia from the number 267 14.02.2011)

§ 119. The procedure for payment of customs duties and taxes in respect of goods placed in the Russian Federation under the customs procedure of release for domestic consumption, issued conditionally
1. Where to purchase goods conditionally released on the territory of the Russian Federation in accordance with the customs procedure of release for domestic consumption, the status of the goods of the Customs Union requires the payment of customs duties and taxes (sub-1 and 3 point 1, the article 5 point 200 of the Customs Code of the Customs Union ), such payment may be made by the declarant (its successor) or any other person from whom the goods are in legal possession.
2. The payment specified in subsection 1 this Article of customs duties and taxes shall be made on the basis of statements by persons specified in subsection 1 of this article submitted to the customs authority that performed the conditional release of the goods, c indication of the number of the customs declaration, on which the conditional release of the goods and details payment document, according to which made the payment of customs duties and taxes.
3. With regard to products referred to in subparagraph 1 point 1 article 200 of the Customs Code of the Customs Union, customs duties and taxes paid in the amount of the sums calculated in the customs declaration for which was made conditional release of goods, and have not been paid in connection with the provision of benefits on payment of customs duties and taxes.
4. With regard to products referred to in subparagraph 3 point 1 article 200 of the Customs Code of the Customs Union, customs duties shall be paid in the amount of difference between the amounts of import customs duties, calculated at the rates of import customs duties established by the Common Customs Tariff, and the amount of import customs duties paid on the release of goods .
5. 1 specified in paragraph of this Article customs duties and taxes payable to the accounts, certain parts of 1, 3 - 7 116 article hereof.
6. With the amount of customs duties and taxes payable in accordance with Part 1 present article, fines are not charged and are not paid.

§ 120. payment of interest
1. Interest is payable in the following cases:
1) for granting the deferral or payment by installments of customs duties and taxes;
2) in the cases provided for in paragraph article 5 250, 3 paragraph of Article 251, 2 paragraph of Article 263, 2 article 276 point, point 3 284 article and paragraph of Article 2 291 of the Customs Code of the Customs Union;
3) in the case provided for in Article 288 hereof.
2. Interest is paid in the following amounts:
1) for granting deferral or installment payment of customs duties, interest tax is charged on the amount of customs duties and taxes, term of payment of which has been modified on the basis of the refinancing rate of the Central Bank of Russian Federation acting in the period from the day following the day of the release of goods on the day termination of the obligation to pay customs duties and taxes;
2) in the cases provided for in paragraph 5 article 250, point 3 article 251, point 2 article 263, point 2 article 276, point 3 article 284 and point 2 article 291 of the Customs Code of the Customs Union and the article 288 of the present Federal law, interest is charged on the amount of subject to payment of customs duties and taxes on the basis of the refinancing rate of the Central Bank of the Russian Federation, acting within the prescribed period, unless otherwise required by paragraph 3 of this subsection;
3) in the case of premises temporarily exported natural gas under the customs procedure of export interest according to point 2 291 articles of the Customs Code of the Customs Union, calculated on the amount of customs duties payable on the basis of rates 0 percent. - Paragraph of the 3 2 apply to legal relations arising from the July 1 2010, see Art.. 325 this Act
3. Interest shall be paid no later than the day following the date of termination of the obligation to pay customs duties and taxes.
4. The payment, collection and reimbursement of interest are carried out in the manner prescribed by the Customs Code of the Customs Union and the present Federal Law with regard to payment, recovery and return, respectively, customs duties and taxes.
5. Payment of interest in the cases specified in paragraph article 6 147 and 19 article 155 part hereof, shall be in accordance with these Articles.

Chapter 13. advance payments

§ 121. Advance payments
1. Advance payments are recognized as funds deposited in the account of the payment of future export customs duties, taxes, customs duties and not the payer identified in the context of specific types and amounts of export customs duties, taxes, customs duties on certain goods.
2. Advance payments are payable to the account of the Federal Treasury of the Russian Federation currency.
3. Cash paid as advance payments is property of the person who made advance payments and can not be considered as customs payments or cash collateral until such person makes an order to this effect to the customs authority or the customs authority does not foreclose on advance Payments. As an order of the person who made advance payments, it is considered to submit to them or on his behalf a customs declaration, an application for the return of advance payments or the commission of other actions indicating the intention of that person to use his money as customs payments or to ensure payment of customs duties and taxes.
4. Based on the orders of the person who made advance payments on their use, with the exception of an application for refund of advance payments, the customs authority, which administers these funds, makes the identification of advance payments as customs payments or cash collateral by type and amount.
5. Upon the written application of the person who made the advance payments, the customs body shall, no later than 30 days from the date of receipt of such an application, provide in writing to the said person a report on the expenditure of funds made as advance payments, but not more than three years preceding the said application . The report on the expenditure of funds deposited as advance payments, the form of which is approved by the federal executive body authorized in the field of customs, must contain information for the period indicated in the application of the person, by types of customs and other payments: (for the form see in the order FCS of the Russian Federation No. 2554 from 23.12.2010)
1) on the amounts received advance payments for the period specified in the application, including at the request of the payer if the status of advance payments acquired funds deposited earlier in the form of a cash deposit or overpaid or collected customs payments;
2) on the amounts of advance payments spent on the payment of customs and other payments, the introduction of the cash collateral, with details of the documents on the basis of which the incontestable collection of customs duties and taxes from the unencumbered balance of advance payments;
3) on the amounts of advance payments, the person returned with details of applications for return and refund decisions.
6. In case of disagreement of the person who made advance payments, with the results of the report of the customs body, a joint reconciliation of the expenditure of the person's money is carried out. The results of such reconciliation are formalized by an act in the form approved by the federal executive authority authorized in the field of customs. The act is made in two copies, signed by the customs authority and the person who made advance payments. One copy of the act after its signing is given to the specified person. (See RF FCS Order No. 2521 from 22.12.2010 "On Approval of the Form of the Reconciliation of Advance Payment Act")

§ 122. Advance payment
1. Return of advance payments is carried out according to the rules provided for the return of overpaid customs duties and taxes, if the application for their return is submitted by the person who made advance payments (his successor), within three years from the date of the last order on the use of advance payments. If the specified person has not made an order on the use of advance payments, the specified deadline for submitting an application for their return is calculated from the date of receipt of funds to the account of the Federal Treasury. The application form for the return of advance payments is approved by the federal executive body authorized in the field of customs. (See RF FCS Order No. 2520 from 22.12.2010)
2. After this period, unclaimed amounts of advance payments are recorded in other non-tax revenues of the federal budget and are non-refundable.
3. The application for refund of advance payments accompanied by the following documents:
1) payment document confirming the transfer of advance payments;
2) the documents referred to in subsections 4 - 7 of this article, depending on the status of the person;
3) other documents that may be provided by the person submitting the request for the refund of advance payments, to confirm the validity of the refund.
4. Legal entities established in accordance with Russian Federation legislation, provide:
1) a copy of the certificate of tax registration, notarized or customs authorities in the presentation of the original document;
2) a copy of the certificate of state registration, notarized or customs authorities in the presentation of the original document;
3) document confirming the authority of the person signing the application for the return of advance payments, notarized or customs authorities in the presentation of the original document;
4) specimen signature of the person who signed the request for the refund of advance payments, notarized or customs body at presentation of the original identity document of the person signing the application;
5) a copy of the document confirming the succession, if the request for the refund of advance payments served assignee of the person who made advance payments, notarized or customs authorities in the presentation of the original document.
5. Legal entities, with the exception of persons specified in subsection 4 of this article, provide:
1) a copy of the document confirming the status of a legal person under the law of the country in which it created a legal person (translated into Russian), notarized;
2) a copy of the document confirming the authority of the person signing the application for the return of advance payments (with translation into Russian), notarized;
3) specimen signature of the person who signed the request for the refund of advance payments, notarized.
6. Individuals who are registered as individual entrepreneurs, provide:
1) a copy of the certificate of tax registration, notarized or customs authorities in the presentation of the original document;
2) a copy of the certificate of state registration, notarized or customs authorities in the presentation of the original document;
3) copy of the passport of the citizen of the Russian Federation, notarized or customs authorities in the presentation of the original document;
7. Individuals provide:
1) copy of the passport of the citizen of the Russian Federation or any other document proving the identity of the citizen in accordance with the legislation of Russian Federation, notarized or customs authorities in the presentation of the original document;
2) a copy of the document confirming the right to the amount of advance payments, in the event that an application for refund of advance payments served successor of the person who made advance payments, notarized or customs authorities in the presentation of the original document.
8. If the customs authority previously provided the documents specified in subsections 4 - 7 of this article, a person has the right not to provide such documents again, provide information for the customs authority of such documents and the absence of changes in them.
9. The application for refund of advance payments with the documents, the list of which is set by this Article, is supplied to the customs authority, which administers funds data.

Chapter 14. Customs duties

§ 123. Types of customs duties
1. Customs duties are mandatory payments levied by customs authorities for the fulfillment of their activities related to the production of goods, customs escort of goods, storage of goods.
2. Other customs fees include:
1) customs fees for acts related to the production of goods (hereinafter - customs fees for customs operations);
2) customs fees for customs escort;
3) customs fees for storage.

§ 124. Payers of customs duties
1. Payers of customs fees for customs operations and customs fees for customs accompaniment are the persons referred to in Article 114 hereof.
2. Payers of customs charges for storage are those who place the goods at the temporary storage warehouse of the customs authority.

§ 125. The order of calculation of customs duties
1. Customs duties are calculated by payers, except for cases stipulated by part 2 this article.
2. Customs duties are calculated by the customs authorities when a claim on payment of customs duties, as well as in the calculation of customs duties on goods for personal use.
3. Calculation of amounts payable customs duties, carried out in the Russian Federation currency. In cases where, for the purposes of calculation of customs duties is required to recalculate the foreign currency used foreign currency to the currency of the Russian Federation, established by the Central Bank of the Russian Federation, and the current at the date of registration of the customs declaration by customs authorities.

§ 126. Application rates of customs duties
1. For the purposes of calculating the amount of customs fees for customs operations, the rates in force on the date of registration of the customs declaration by customs authorities.
2. For the purposes of calculating the amount of customs duties for customs escort, the rates in force on the date of registration of the transit declaration by the customs authority.
3. For the purposes of calculating the amount of customs fees for storing the rates in force during the period of storage of goods at a temporary storage warehouse of the customs authority.

§ 127. Terms of payment of customs duties
1. Customs fees for customs operations are to be paid simultaneously with the filing of the customs declaration.
2. Customs fees for customs escort shall be paid prior to the actual implementation of customs escort.
3. Customs charges for storage must be paid prior to the actual issuance of the goods from the temporary storage warehouse of the customs authority.

§ 128. The procedure and form of payment of customs duties
1. Customs fees are payable:
1) for custom operations - the declaration of goods, including the submission to the customs authorities an incomplete customs declaration, a periodic customs declaration, temporary customs declaration, a full customs declaration;
2) for customs support - when accompanied by vehicles carrying goods under the customs procedure of customs transit;
3) for storage - the storage of goods at a temporary storage warehouse of the customs authority.
2. The payment of customs duties is carried out according to the rules and in the manner established by the present Federal Law in relation to the payment of customs duties and taxes, subject to the provisions of the present article 3.
3. The payment of customs duties carried out at the expense of the Federal Treasury of the Russian Federation currency. Payment by individuals customs duties on goods for personal use may be carried out to the cashier of the customs authority.

§ 129. Collection and return of customs duties
1. Collection and return of customs duties are carried out in accordance with the procedure stipulated by this Federal Law for the recovery and return of customs duties and taxes, except for the cases envisaged in the 2 and 3 this article.
2. If, after the registration of the customs declaration in the course of its audit carried out adjustments contained therein, affecting the value of customs fees for customs operations, the amount of customs fees for customs operations declared by the declaration of goods, is not restated, the additional penalty and refund of customs duties for customs operations not produced.
3. In the cases specified in paragraphs 1 and 2 1 article 148 of the present Federal law, refund of customs duties for customs operations are not performed.

§ 130. Rates of customs fees
Attention! Part 1 - 4 130 article shall come into force from October 1 2011 year, see Art.. 325 this Act
1. Rates of customs fees for customs operations are established by the Russian Government.
2. Size of customs duties for customs operations limited to the approximate cost of the services of customs authorities and can not exceed the 100 000 rubles.
3. In case of export from the Russian Federation of goods not subject to export customs duties, the rates of customs fees for customs operations can not depend on the value of such goods.
4. When declaring goods with filing a temporary customs declaration rates of customs fees for customs operations can not depend on the value of such goods. On the subsequent submission to the customs authority a full customs declaration for the same goods customs fees for customs operations shall be paid in the amounts in accordance with Part 2 this article.
5. Customs fees for customs escort shall be paid in the following amounts:
1) for the implementation of customs escort each vehicle and each unit of railway rolling stock on the distance:
a) up to and including 50 km - 2 000 rubles;
b) from the 51 100 km up to and including - 3 000 rubles;
c) from the 101 200 km up to and including - 4 000 rubles;
d) more than 200 km - 1 000 100 rubles for every kilometer, but not less than 6 000 rubles;
2) for the implementation of customs escort every ship or aircraft - 20 000 rubles regardless of the moving distance.
6. Customs fees for storage in a temporary storage warehouse of the customs authority shall be paid in the amount of 1 rubles from each 100 kilos of goods per day, in a specially adapted (furnished and equipped) for storage of certain goods areas - 2 rubles from each 100 kilos of goods per day . Incomplete 100 kilos of goods assimilated to complete 100 kilos and part-time - to the full.

§ 131. Exemption from customs duties
1. Customs fees for customs operations are not levied in respect of:
1) imported into the Russian Federation and exported from the Russian Federation of goods related in accordance with the Russian legislation to grant aid (assistance);
2) goods imported into the Russian Federation and exported from the Russian Federation by diplomatic missions, consular offices, other official representative offices of foreign states, international organizations, staff of these offices, institutions and organizations, as well as in respect of goods intended for the personal use of certain categories of foreign persons enjoying the benefits, privileges and (or) immunities in accordance with international treaties of the Russian Federation;
3) cultural property placed under the customs procedure of temporary importation (tolerance) or the customs procedure of temporary export of the Russian state or municipal museums, archives, libraries and other public repositories of cultural property for the purpose of exposure, as well as at the conclusion of these procedures placement under the procedure Goods re-export and re-import of goods, respectively;
4) goods imported into the Russian Federation and exported from the Russian Federation to demonstrate during trade fairs and conventions with foreign participation, aerospace salons and other similar activities to address the Russian Federation;
5) of currency states - members of the Customs Union, imported or exported by the central banks of countries - members of the Customs Union, with the exception of commemorative coins;
6) of goods (except for goods for personal use), imported to the Russian Federation or exported from the Russian Federation to one recipient from one sender on one transport (conveyance) documents, the total customs value of which does not exceed an amount equivalent to 200 euros at the exchange rate of the Central Bank of the Russian Federation effective at the time of registration by customs authorities the customs declaration;
7) goods placed under the customs procedure of customs transit;
8) TIR Carnet forms conveyed between the Association of International Road Carriers of Russia and the International Road Transport Union, as well as forms of ATA carnet, or parts thereof, intended for delivery to the customs territory of the Customs Union;
9) excise stamps, imported to the Russian Federation and exported from the Russian Federation;
10) goods moved by individuals for personal, family, household and other non-entrepreneurial activities, for which the full exemption from payment of customs duties and taxes;
11) goods sent by international mail, except in cases where the declaration of goods shall be effected by filing a separate customs declaration;
12) goods imported into the Russian Federation and exported from the Russian Federation as supplies;
13) goods placed under the special customs procedures, including the placement of goods under the procedures necessary for the completion of the special procedures;
14) waste (residues), formed as a result of destruction of foreign goods under the customs procedure for destruction, for which not subject to customs duties and taxes;
15) goods that were destroyed, irretrievably lost or damaged due to an accident or force majeure and are placed under the customs procedure for destruction;
16) products arriving into the territory of the Russian Federation, located in the arrival or a customs control zone situated in the vicinity of the place of arrival are not placed under any customs procedure, placed under the customs procedure of re-export and departing from the territory of the Russian Federation;
17) goods temporarily imported into the Russian Federation with the use of ATA carnet, if they meet the conditions of temporary import of goods with the use of the ATA carnet and in their re-export from the Russian Federation, and also in respect of goods temporarily exported from the Russian Federation to the ATA carnet, if they meet the conditions of the temporary export goods with the use of the ATA carnet and in their re-importation into the Russian Federation;
18) spare parts and equipment that are imported into the Russian Federation and export from the Russian Federation in conjunction with the vehicle in accordance with article 349 of the Customs Code of the Customs Union;
19) vehicles of international transportation, including issued in the territory of the Russian Federation in accordance with the customs procedure of temporary importation (admission) or the customs procedure of free customs zone and later used as a vehicle of international transportation;
20) professional equipment, the list of which is established by the Government of the Russian Federation and is used for production purposes and the issuance of the media shall be placed under the customs procedure of temporary exportation, as well as at the conclusion of the customs procedure of temporary export of placement of goods under the customs procedure of re-importation;
21) of goods intended for film filming, performances, performances and similar events (theater costumes, circus suits, film suits, stage equipment, scores, musical instruments and other theatrical props, circus requisites, film requisites) placed under the customs procedure of temporary importation ) Or the customs procedure for temporary exportation, and when they are re-exported (re-exported) or re-imported (re-imported), if such goods are granted full conditional exemption from payment of customs duties and taxes;
22) goods intended for sporting events, demonstration sports events or training, placed under the customs procedure of temporary importation (admission) or the customs procedure of temporary export, and at the completion of these procedures by placing the goods under the customs procedure of re-export and re-import, respectively, if in respect of such goods provided complete conditional exemption from customs duties and taxes;
23) goods imported into the territory of the Kaliningrad region, in accordance with the customs procedure of free customs zone, and products placed under the customs procedure of release for domestic consumption or re-import;
24) scientific or commercial samples, imported to the Russian Federation in accordance with the customs procedure of temporary importation (admission) with full conditional exemption from customs duties and taxes, and exported from the Russian Federation in accordance with the customs procedure of temporary export;
25) other goods in cases determined by the Government.
Attention!
Customs duties are not levied against imported into the territory of the Russian Federation of aquatic biological resources catch extracted (caught) in the exclusive economic Russian zone and on the continental shelf of the Russian Federation by the Russian courts, and fishing and other products produced from these aquatic biological resources in the Russian courts in the exclusive economic zone of the Russian Federation and on the continental shelf of the Russian Federation, see. decree of the RF Government of the number 63 10.02.2011, the
Customs fees are not charged in respect of unregistered medicines for medical care for health of a particular patient, as well as hematopoietic stem cells and (or) of the bone marrow for unrelated transplants imported to the Russian Federation on the basis of permission issued by the authorized federal executive body see. RF Government 387 18.05.2011, the number of
2. Customs charges for storage are not collected:
1) by placing the goods by the customs authorities at the temporary storage warehouse of the customs authority;
2) in other cases determined by the Government.
3. The Russian Government has the right to determine cases of exemption from payment of customs fees for customs accompaniment.

Chapter 15. Changing the term of payment of customs duties and taxes

§ 132. Changing the term of payment of customs duties
1. Changing the term of payment of customs duties is made in the form of deferred or installment on the grounds, under the conditions and in the manner determined by international agreement states - members of the Customs Union.
2. The Russian Government has the right to determine the federal executive bodies authorized to confirm the existence of grounds for granting a deferral or payment by installments of customs duties provided for by international treaties of the - members of the Customs Union.
3. In case the Government of the Russian Federation of the decisions on the definition of the federal executive bodies authorized to confirm the existence of grounds for granting a deferral or payment by installments of customs duties provided for by international treaties of the - members of the Customs Union, the existence of such evidence is required in handling the person with the application for deferral or installments.

§ 133. General conditions change the deadline for paying taxes
1. If there are grounds specified in Article 134 of this Federal Law, the federal body of executive power authorized in the field of customs, or defined them other customs authorities at the request of the payer of customs duties and in written form of taxes may change the deadline for payment of tax in the form of deferred payment or installment of payment.
2. Deferral or installment payment of taxes may be granted for one or more types of taxes, as well as in relation to the total amount payable, or part of it.
3. Deferral or payment by installments of taxes shall be granted, provided that the amount of tax in the manner prescribed by the Customs Code of the Customs Union and the present Federal Law. The decision to grant deferred or installment payment of taxes, or to refuse to provide such information is received within a period not exceeding 15 days from the date of submission of an application. The deferment or installment payment of taxes may be refused only in the circumstances provided for in Article 135 hereof.
4. Deferral or payment by installments of taxes shall be granted for a period of one to six months.
5. The decision to grant deferred or installment payment of taxes, or to refuse to provide such information in writing shall be notified to the person who filed an application for its granting. The decision shall specify the period for which granted deferral or installment payment of taxes, and in case of refusal to grant a deferral or installment payment of taxes - the reasons for such decisions.

§ 134. The grounds for granting a deferral or installment payment of taxes
1. Deferral or payment by installments of tax provided the payer of customs duties and taxes, in the presence of at least one of the following grounds:
1) causing that person damage caused by natural disaster, technological catastrophe or other force majeure circumstances;
2) delay to the person financing from the federal budget or payment made by that person of the state order;
3) if the goods imported into the territory of the Russian Federation, are the goods, perishable;
4) of the face of supply on the international treaty of the Russian Federation;
5) if the goods imported into the territory of the Russian Federation, are the products included in the approved by the Government of the Russian Federation a list of certain types of imported foreign aircraft and their components, to which can be granted a deferral or installment payment of taxes.
Attention! The list of types of imported foreign aircraft and their components, for which deferral or installment payment of taxes may be granted, approved by the Government of the Russian Federation from the 101 06.02.2012 number of
2. The Russian Government has the right to determine the federal executive bodies authorized to confirm the existence of grounds for granting a deferral or installment payment of taxes, stipulated by the present Federal Law.
3. In case the Government of the Russian Federation of the decisions on the definition of the federal executive bodies authorized to confirm the existence of grounds for granting a deferral or installment payment of taxes, stipulated by the present Federal law, the existence of such evidence is required when handling a person, a statement on granting deferral or installments.

§ 135. Circumstances excluding deferral or installment payment of taxes
1. Deferral or installment payment of taxes shall not be granted if the person applying for the provision of the said deferred payment or installment:
1) criminal case, preliminary investigation of which falls within the criminal procedural legislation of the Russian Federation to the competence of the customs authorities;
2) bankruptcy proceedings.
2. Under the circumstances specified in subsection 1 of this article, the decision to grant deferred or installment payment of taxes can not be made, and the decision is subject to cancellation, and the person who has submitted an application for deferral or installments shall be notified by the customs authority in writing within three working days.

§ 136. Interest for the provision of deferral or installments
For granting deferred payment or payment by installments of customs duties and taxes shall be paid interest in the amount and procedure established in Article 120 hereof.

Chapter 16. Ensuring the payment of customs duties and taxes

§ 137. General terms and conditions of payment of customs duties and taxes
1. General terms and conditions of payment of customs duties and taxes are determined by the head of the 12 of the Customs Code of the Customs Union.
2. The obligation to pay customs duties and taxes provided in the cases established by point 1 85 articles of the Customs Code of the Customs Union, as well as in the cases:
1) release of goods in order and on conditions prescribed by paragraph article 2 69 and 5 paragraph article 88 of the Customs Code of the Customs Union;
2) release of goods during the additional verification in accordance with Article 10 106 part hereof;
3) conditional release of goods in accordance with sub-paragraph 1 1 200 articles of the Customs Code of the Customs Union and paragraphs 1 and 3 1 of the article 222 hereof, except as set forth in items 4 and 5 of this article;
4) placing goods under the customs procedure of customs warehouse without actually placing the goods at the customs warehouse, inward processing, processing for domestic consumption, temporary admission (admission), temporary export, with the exception of cases defined in the 4 and 5 of this article;
5) provided by the present Federal Law, the implementation of the activities of persons in the field of customs affairs;
6) carry out activities as a resident of port special economic zone, if it is established by international agreement states - members of the Customs Union governing the relationship for the establishment and application of the free customs zone procedure;
7) in other cases stipulated by this Federal Law, other federal laws, acts of the Russian Federation.
3. Ensuring the payment of customs duties and taxes may be granted for the product launch targets in case of non-and (or) the proceeds are not in full to the account of the Federal Treasury, and (or) through the international agreement states - members of the Customs Union, paid customs duties and taxes .
4. Ensuring the payment of customs duties and taxes shall not be granted in cases stipulated by international treaties, the Customs Code of the Customs Union, the Russian Federation, acts of the President or of the Russian Federation, and if the customs office has reason to believe that the commitments taken in front of it, will be carried out .
5. Notwithstanding the provisions provided for in paragraphs 3 and 4 2 part of this article, to ensure payment of customs duties and taxes shall not be granted, except in the cases specified in subsection 6 of this article, in respect of:
1) process equipment (including accessories and spare parts), the importation of which is not subject to value added tax in accordance with the Russian legislation on taxes and fees;
2) aircraft and ships entering organizations for the implementation of economic activities, providing transportation services in accordance with the customs procedure of temporary importation (admission) or imported in the authorized (share) capital of enterprises with foreign investments, as well as placed under the customs inward processing procedure territory in order to carry out repairs;
3) of goods (except for excisable goods) imported as gratuitous aid (assistance) of the Russian Federation;
4) commercial and scientific samples at their temporary admission (admission) and the temporary export of scientific organizations;
5) of natural gas exported by pipelines to temporary storage in underground storage facilities located outside the territory of the Russian Federation in accordance with the customs procedure of temporary exportation.
6. The customs authorities may decide on the need to provide security for the payment of customs duties and taxes in respect of goods referred to in 1 - 4 5 part of this article, in the following cases:
1) if the declarant carries out foreign trade activity for less than one year;
2) if the declarant has outstanding claims for payment of customs duties within the set terms of data requirements;
3) if the declarant within one year before applying to the customs authority brought to administrative responsibility under article 16.20 of the Code of Administrative Offences;
4) if the declarant has outstanding resolution in cases of administrative violations in the field of customs affairs;
5) in other cases when the customs authority has reason to believe that the commitments taken in front of him, are not met.
7. A decision on the need to provide security for natural gas exported by pipelines to temporary storage in underground storage facilities located outside the territory of the Russian Federation in accordance with the customs procedure of temporary exportation, taken by customs authorities in accordance with Article 314 hereof.
8. A decision on the need to provide security for the payment of customs duties and taxes for the release of the goods taken in terms of release of the goods referred to in Article 196 of the Customs Code of the Customs Union.
9. Ensuring the payment of customs duties and taxes shall be granted in the Russian Federation currency. The amount of customs duties and taxes shall be included the amount of customs fees for customs operations and interest.
10. In accordance with paragraph 4 88 articles of the Customs Code of the Customs Union of the federal executive body authorized in the field of customs affairs shall be entitled to set a fixed amount of customs duties and taxes on certain types of goods.
Attention! Fixed amount of customs duties and taxes in respect of excisable goods imported to the Russian Federation, established by the order of the FCS of Russia from the 302 21.02.2012 number of

§ 138. General security for payment of customs duties and taxes
1. General security for payment of customs duties and taxes (hereinafter - the general security) be applied if the same person on the territory of the Russian Federation committed several customs operations at a certain date.
2. General software can be used by persons providing such security, and delivered in one or more of the customs authorities.
3. By the choice of the person referred to in subsection 2 of this article, the general security may be provided in the form of a cash deposit, surety or bank guarantee.
4. General is provided for at least one year. At the request of the person referred to in subsection 2 of this Article, the amount of the general security can be increased by:
1) making an additional cash collateral;
2) reissue (replacement) of a bank guarantee, the validity of which shall not be less than the term of the bank guarantee previously accepted by the customs authority as a general provision;
3) making appropriate changes to the contract of guarantee.
5. Monitoring the use of general maintenance is carried out by the customs authority who made the software.
6. In the case of foreclosure of the general security for the customs authority, carrying out recovery, inform the person providing general security, within three working days from the date of foreclosure.
7. The customs authority has revealed the violation enforcement entity obligations entailing the obligation to pay customs duties and taxes, the implementation of which is provided by a guarantee or a bank guarantee, has the right to act as the lender (beneficiary) with the full scope of rights of the creditor (the beneficiary), even if the contract of guarantee or bank guarantees for the lender (beneficiary) named a customs authority.
8. The amount of the general security for the payment of customs duties and taxes is determined on the basis of the amounts of customs duties and taxes payable, taking into account the requirements set forth in paragraphs 1 and 2 of Article 88 of the Customs Code of the Customs Union. With respect to certain types of goods, the Government of the Russian Federation is entitled to determine the cases and conditions under which the amount of general security provided may be less than the amount of customs duties and taxes payable by such general security, as well as the procedure for determining the ratio of the provision of general security to the amount of customs Duties, taxes, payment of which is provided by such general security.

Article 139. Application of the general security customs operations
1. At the request of the provider of general security, the customs authority which general security, gives confirmation to provide general security (referred to in this article - confirmation) in a form approved by the federal executive body authorized in the field of customs. (See order FCS № 2637 from 28.12.2010)
2. Confirmation is a document testifying to adopting the customs authority the general security and the possibility of its use in the customs office specified in the Confirmation as a customs office in which multiple customs operations in a certain period.
3. Confirmation is issued for each customs authority in which multiple customs operations in a specified period, up to the amount received general support.
4. The acknowledgment shall state:
1) customs authority which general security;
2) person providing general security;
3) amount received general support;
4) duration of the adoption by the General to ensure, within which it is possible timely action to collect the payment of customs duties by foreclosure of the general security;
5) customs operations for which a provision adopted by the General;
6) customs authority, in which multiple customs operations in a specified period;
7) the amount of the general welfare, which can be used in the customs authority, which takes several customs operations within a certain period.
5. The total of all at the same time issued a confirmed and can not exceed the accepted general security, except as established in accordance with Article 8 138 part hereof.
6. Adoption by the general security and delivery confirmed by the customs authority which general security, inform the customs authority, which will be the customs operations.
7. Customs authority, in which multiple customs operations in a certain period, the amount of reserves required customs operations for the payment of customs duties and taxes on the amount or the amount of unreserved general security, provided that the term of the general security will be sufficient to ensure timely customs authority requirements on the execution of a commitment made before the customs authority, in the event of default of the obligation.
8. In the case of the obligation secured by general security, general security reserved amount released (razrezerviruetsya), provided that the customs authority is satisfied in the performance of the secured obligation.
9. In case of default of the obligation secured by the software, the customs authority to whom a default, foreclose on the general security provided in accordance with Chapter 18 hereof.
10. If there is a technical capability at the customs authorities and at the request of the person who provided general security, the accounting and control of the use of general security can be carried out using information systems without issuing confirmation. In this case, the customs authority in which several customs operations are performed within a certain time period, by means of the information system of the customs authorities, reserves the amount of payment for customs duties and taxes required from customs operations from the amount or part of the amount of unplanned general security provided that the term of the general security Will be sufficient for the timely submission by the customs body of the requirement to fulfill the obligation accepted before this tamo ennym authority, in the event of default of this obligation. On the written application of the person who provided the general security, not more than once a month the customs authority that accepted the general security shall provide the said person with a report on the use of the general security, but not more than three years before the application. The form of the report on the use of general security is approved by the federal executive body authorized in the field of customs. (See RF FCS Order No. 101 from 24.01.2011)

Article 140. Security of property
1. Security of property is made by a pledge agreement between the customs authorities of the property and the payer of customs duties and taxes. The transport of goods under the customs procedure of customs transit security of property can also be represented by another person, if that person has the right to own, use and (or) dispose of the goods in respect of which payment of customs duties and taxes.
2. Legal relationships for contracts of pledge of assets, obligations secured by mortgage, foreclosure of the mortgaged property, termination of the pledge, the provisions of the civil legislation of the Russian Federation and this Federal Law.
3. Collateral could be property, which according to the civil law can be the subject of collateral, except for:
1) property located outside the Russian Federation;
2) assets already pledged for other liability or property subject to other prior commitments to third parties;
3) goods, perishable, animals;
4) electricity, heat and other forms of energy;
5) companies;
6) property rights;
7) securities;
8) space objects;
9) pledge of goods in circulation;
10) products and waste-free implementation is in accordance with the legislation of the Russian Federation is prohibited;
11) property to which the penalty in accordance with the Russian legislation refers only to the court.
4. The subject of pledge for the duration of the contract of pledge of assets must be in the territory of the Russian Federation.
5. To determine the market value of the collateral under evaluation of the collateral in accordance with the laws governing the appraisal activities in the Russian Federation.
6. The person who owns the pledged property, when choosing the pledge of property as security for the payment of customs duties and taxes, sends a proposal to the customs body to conclude an agreement on the pledge of property. Together with the said proposal, two copies of the draft agreement on the pledge of property signed and certified by this person in accordance with the procedure established by the civil legislation of the Russian Federation and documents confirming the ownership of the subject of the pledge and its market value, which can be presented in the form of originals Or notarized copies.
7. Draft agreement on pledge of assets should include provisions that:
1) subsequent pledge of property pledged to secure the obligations of the customs authorities, during the term of the contract of pledge of property is not permitted;
2) person who owns the mortgaged property (mortgagor) is not entitled to dispose of the collateral without the consent of the customs authority;
3) the mortgagor shall insure at his own expense to pledge collateral matter is whether the collateral from the mortgagor or transmitted to customs authorities;
4) the mortgagor shall assess the collateral for its own account;
5) the mortgagor and the customs authority agreed to foreclose on the mortgaged property out of court in the event of default, secured property;
6) substitution of collateral is permitted with the written consent of the customs authorities of the other equal to the cost of the property that is made an additional agreement to the contract of pledge of assets;
7) in the case of foreclosure on the collateral cost for its implementation are covered by cash proceeds from the sale of the collateral, and in their failure - due to the mortgagor.
8. Pledge agreement may be entered into the property if the market value of the collateral exceeds the amount required for the payment of customs duties and taxes by more than 20 percent.
9. A contract of pledge of property may be the abandonment of the collateral from the mortgagor or to transfer the mortgaged property to the customs authority. A contract of pledge of property is the abandonment of the collateral from the mortgagor if the customs authority is no basis for believing that the use, storage and disposal of the collateral will not be met.
10. A proposal to conclude an agreement on pledge of assets considered by the customs authority in a period not exceeding 15 working days from the receipt of the proposal and supporting documents to the customs office.
11. In the case of a contract of pledge of property Customs shall issue a mortgagor customs pay-in slip.
12. In case of failure to conclude a contract of pledge of property customs authority within the period specified 10 part of this article, shall inform the person who offered the contract of pledge of assets and the reasons that led to the failure.
13. The non-fulfillment of obligations secured by a pledge of property, the amount payable customs duties and taxes shall be credited to the account of the Federal Treasury, and (or) at the expense of the international agreement states - members of the Customs Union, with the proceeds from the sale of the mortgaged property in the manner prescribed by law the Russian Federation.
14. All costs associated with the collateral agreement and property foreclosure on the mortgaged property, the mortgagor is.

Article 141. Bank guarantee
(According to the Russian Finance Ministry order to see number of 126n 10.10.2011)
1. Customs authorities as security for payment of customs duties and taxes shall accept bank guarantees issued by banks, other credit institutions or insurance companies, included in the Register of Banks and other credit institutions and insurance companies, with the right to issue bank guarantees payment of customs duties and taxes, which is a federal executive body authorized in the field of customs (hereinafter in this chapter - the Register).
2. Legal relationships associated with the issuance of a bank guarantee, representation requirements of the bank guarantee, performance guarantee obligations and the termination of the bank guarantee, the provisions of the Russian legislation on banks and banking, the civil legislation of the Russian Federation and this Federal Law.
3. Bank guarantee accepted by the customs authority, if at the time of its receipt by the customs authority guarantor included in the Register, provided Exceed the maximum amount of one of the bank guarantee and the maximum amount of time the bank guarantee specified in the registry for the guarantor.
4. The bank guarantee shall be irrevocable. It should include:
1) the obligation of the payer of customs duties and taxes, the proper performance of which is provided by a bank guarantee;
2) indisputable right to debit the customs authority of the amount due from the guarantor in case of default by the guarantor of the obligations of the bank guarantee;
3) the obligation of the guarantor to pay the customs authority of a penalty fee 0,1 percent of the amount payable for each calendar day of delay;
4) the condition that the execution of the guarantor's obligations under the bank guarantee is the actual receipt of funds to the Federal Treasury and (or) at the expense of the international agreement states - members of the Customs Union;
5) validity of the bank guarantee.
5. Period of validity of bank guarantee can not exceed 36 months and must be sufficient to ensure timely customs authority security requirement of the bank guarantee in case of default, secured by a bank guarantee.
6. Bank guarantee at the time of its presentation to the customs authorities to enter into force. Allows for the adoption of a bank guarantee before its entry into force, provided that the bank guarantee is provided for the continuity of the payment of customs duties and taxes at the current liability, and the difference between the date of its submission to the customs authorities and the coming into force of the bank guarantee shall not exceed 15 days. This bank guarantee is used as security for payment of customs duties and taxes upon entry into force.
7. The payer of customs duties and taxes when selecting a bank guarantee as security for the payment of customs duties and taxes shall submit a bank guarantee to the customs authority with a cover letter. A bank guarantee can also be submitted to a customs authority by a bank, another credit organization or an insurance organization that issued a bank guarantee (guarantor). Together with the bank guarantee in the form of originals or notarized copies are provided documents confirming the respective powers of the persons who signed the bank guarantee. In the event that the above documents were submitted to the customs authority, no additional submission is required.
8. The customs authority shall consider the submitted bank guarantee within a period not exceeding three working days of its receipt.
9. If you receive a bank guarantee Customs shall issue a payer of customs duties and taxes, customs pay-in slip.
10. In case of refusal to accept a bank guarantee customs authority within the period specified 8 part of this article, shall inform the person submitting the bank guarantee and the reasons that led to the failure.
11. Return of the bank guarantee by the customs authorities on the basis of a written application payer of customs duties and taxes, provided that the customs authority is satisfied in the execution, termination obligations secured, or, provided that such an obligation does not arise. Allowed, instead of returning the bank guarantee sent by Customs authorities for the release of the letter to the guarantor guarantor from its obligations in connection with the refusal of the customs authority of its rights under the bank guarantee.
12. Term review of the written application of the payer of customs duties and taxes shall not exceed five working days of its receipt by the customs authority. In case of refusal to return the bank guarantee customs authority within the specified period, in writing inform the payer of customs duties and taxes, with the reasons that led to the failure.
13. In the event of a revocation by the Central Bank of the Russian Federation of a license to conduct banking operations with a bank, another credit organization or a federal executive body exercising control and supervision functions in the field of insurance (insurance business), a license for the right to carry out insurance activities for an insurance organization that issued A bank guarantee, a payer of customs duties and taxes, whose obligations were secured by a bank guarantee of the said bank, another credit institution or fear howl of the organization, shall no later than one month from the date of revocation of the license to provide the relevant customs authority other security for payment of customs duties and taxes. After the expiration of the period specified in this part of the banking guarantee is considered to be invalid and subject to return to the payer of customs duties and taxes in accordance with the procedure established by part 11 of this article.
14. The federal executive body authorized in the field of finance, in consultation with the federal executive authority authorized in the field of customs, sets the maximum amount of one bank guarantee for banks, other credit organizations and insurance organizations and the maximum amount of all simultaneously valid bank guarantees issued by one Bank or one other credit organization, one insurance organization, for accepting bank guarantees by customs authorities in order to ensure eniya payment of customs duties and taxes.
15. Bank, a credit institution and its subsidiaries determined by the same maximum amount of a bank guarantee and a single maximum amount of time the bank guarantee.

Article 142. The Register of banks, other credit institutions and insurance companies, with the right to issue bank guarantees payment of customs duties and taxes
1. Enabling banks, other credit institutions and insurance companies in the Register is subject to the conditions provided for in this Article. The Register may further include bank branches, branches of other credit organizations, which on behalf of the bank, other credit organizations are issuing bank guarantees. The fee for inclusion in the Register will be charged.
2. The conditions include a bank, a credit institution in the Register are:
1) a license to conduct banking operations, issued by the Central Bank of the Russian Federation, which states the right to issue bank guarantees;
2) banking activities for at least five years;
3) a registered capital of not less than 200 million rubles;
4) availability of own funds (capital) of not less than one billion rubles;
5) compliance with mandatory regulations stipulated by Russian law on banks and banking activities, for all reporting periods in the past six months;
6) no requirement of the Central Bank of the Russian Federation on the implementation of measures for the financial health of the credit institution;
7) lack of debt to pay customs fees.
3. The conditions include a bank branch, a branch of a credit institution in the Register are:
1) the inclusion of the bank, a credit institution in the Register;
2) inclusion of a branch in the State Register of Credit Institutions;
3) a right branch issuance of bank guarantees authorized by the branch.
4. The conditions include the insurance company to the Register are:
1) a valid permanent license of the federal executive body responsible for control and supervision of insurance activities (insurance), to engage in insurance activities;
2) a registered capital of not less than 500 million rubles;
3) act as an insurance company for at least five years;
4) absence of losses in the last calendar year;
5) availability of assets as of the last reporting period of not less than the normative size;
6) availability of net assets at the end of the last reporting period, the cost of which shall be not less than the amount paid-up share capital;
7) lack of debt to pay customs fees.
5. For inclusion in the register of banks, other credit institution or insurance undertaking appeal to the federal body of executive power authorized in the field of customs, a statement in writing and submit the following documents:
1) Bank, other credit institution:
a) the constituent documents;
b) a document confirming that the recording of the legal entity in the Unified State Register of Legal Entities;
c) the certificate of registration of a credit institution by the Central Bank of the Russian Federation (if issued);
g) was licensed by the Central Bank of the Russian Federation for banking transactions, which states the right to issue bank guarantees;
e) duly certified card with signatures of officials of the bank, other credit organizations, which are authorized to sign bank guarantees, and the stamp of the bank, a credit institution;
e) A document containing the calculations of equity (capital) at each balance sheet date in the past six months, signed by the head and the chief accountant and stamped;
g) The trial balance of accounts of accounting credit institution of the last reporting date, signed by the head and the chief accountant and stamped;
h) a statement of profit and loss statements for the last reporting date, signed by the head and the chief accountant and stamped;
i) a certificate of compliance with mandatory standards at each balance sheet date in the past six months, signed by the director and the chief accountant and stamped;
a) the auditor's report on the reliability of the financial statements for the past year;
2) insurance undertaking:
a) the constituent documents;
b) a document confirming that the recording of the legal entity in the Unified State Register of Legal Entities;
c) a permanent license (with attachments) of the federal executive branch responsible for the control and supervision of insurance activities (insurance), to engage in insurance business;
d) duly certified card with signatures of officials of the insurance company, which are authorized to sign bank guarantees, and seal the insurance company;
e) the balance sheets for the last two quarters, signed by the head and the chief accountant and stamped;
e) the profit and loss statements for each quarter during the last calendar year, signed by the head and the chief accountant and stamped;
g) the calculation of the ratio of assets and liabilities for each quarter during the last calendar year, signed by the head and the chief accountant and stamped;
h) a document containing information on the main indicators for the last two quarters, signed by the head and the chief accountant and stamped;
i) the auditor's report on the reliability of the financial statements for the past year.
6. For inclusion in the Register of a bank branch, a branch other credit organizations, along with the documents specified in paragraph 1 5 of this Article shall be submitted:
1) position of the branch;
2) newsletter of the Central Bank of the Russian Federation on the inclusion of a branch in the State Register of Credit Institutions;
3) duly certified signature cards branch officials who have the right to sign bank guarantees, and the stamp of the branch.
7. The documents referred to in paragraphs 5 and 6 this article may be submitted as originals or notarized copies. Upon completion of the application the federal body of executive power authorized in the field of customs, shall return to the applicant upon request original documents submitted.
8. The federal executive body authorized in the field of customs affairs shall consider the application for inclusion in the Register and accept, within a period not exceeding 30 days from the date of its receipt, a decision to include the bank, another credit organization or an insurance organization in the Register or refuse to be included in the Register Registry. The decision to refuse inclusion in the Register is accepted only in case of non-compliance with the conditions for inclusion in the Register provided for in Parts 2-4 of this article and (or) failure to provide the documents stipulated in parts 5 and 6 of this article. The applicant is notified of the decision in writing in three working days from the date of such decision. In case of refusal to include in the Register, the reasons for refusal are additionally indicated.
9. The federal body of executive power authorized in the field of customs, presented by the applicant in support of the documents and information may request from third parties, as well as the state of the documents containing the necessary information. The said persons within 10 days of receiving the request must provide the requested documents. Request documents and information shall not extend or suspend the period specified in Part 8 this article.
10. Bank, other credit institution or insurance undertaking included in the Register for a period of three years from 1-th of the month following the month of the decision on the roster.
11. The federal body of executive power authorized in the field of customs, in accordance with the statement of the bank, a credit institution or insurance company to change the information contained in the records made on the basis of documents confirming such changes, the changes to the Registry.
12. Form and order of the Register shall be approved by the federal executive body authorized in the field of customs.
13. The federal executive body authorized in the field of customs, provide periodic, but at least once every three months, the publication registry on its website and in its official publications.

Article 143. Obligations of banks and other credit institutions and insurance companies in the register
Banks and other credit institutions and insurance companies, on the Roster must:
1) to observe restrictions on the maximum amount of a bank guarantee and the maximum amount of time the bank guarantee issued by a bank, a credit institution or a single insurance company, to make these bank guarantees by the customs authorities in order to secure payment of customs duties and taxes;
2) to submit on time duly executed records and other information in accordance with the order of the Register;
3) comply with the terms of bank guarantees and obligations.

Article 144. Exception of the bank, a credit institution or insurance company from the Register
1. Bank, other credit institution or insurance undertaking excluded from the Register on the decision of the federal executive body authorized in the field of customs, in the following cases:
1) liquidation of a bank, a credit institution or insurance company;
2) review by the Central Bank of the Russian Federation, the license for banking operations of the bank, a credit institution or by the federal executive body responsible for control and supervision of insurance activities (insurance), a license to carry on insurance business in the insurance company;
3) failure of at least one of the conditions for inclusion in the Register;
4) failure to perform duties prescribed by Article 143 hereof;
5) expires on the roster, if before the expiration of that period is not filed in the prescribed manner an application to re-inclusion in the Register;
6) at the written request of the bank, a credit institution or insurance company.
2. The federal executive body authorized in the field of customs, within three working days excluding bank, a credit institution or insurance undertaking from the Registry shall inform the Bank, other credit, or insurance with reasons exceptions.
3. Exception of the bank, a credit institution or insurance undertaking from the registry does not stop of the issued and accepted by the customs authorities of bank guarantees and does not release them from liability for non-performance or improper performance of the terms of such bank guarantees.
4. Bank, other credit institution or insurance undertaking excluded from the register for non-performance of obligations under the bank guarantee may be re-included in the Register upon repayment of customs payments, penalties and interest, one year after the payment of such debt.
5. Bank, other credit institution or insurance undertaking excluded from the register for non-compliance limits on the maximum amount of a bank guarantee and (or) the maximum amount of time the bank guarantee as defined in the Registry for the bank, a credit institution or insurance undertaking may be re-included in the Register upon the causes of exclusion from the Register.

Article 145. Making money (money) as security for payment of customs duties and taxes
1. Cash (money) as security for payment of customs duties and taxes (cash deposit) shall be made on account of the Federal Treasury. Security deposit may be submitted by individuals, through the customs border of goods for personal use, as in the desk of the customs authority.
2. Interest on the amount of cash collateral is not charged.
3. The non-fulfillment of the obligation secured by a deposit, to be paid the amount of customs duties, fines, interest shall be collected by the customs authorities of the amounts of cash collateral in accordance with this Federal Law.
4. In the performance, the termination of the obligation secured by a deposit, or if such an obligation does not arise, security deposit to be returned, used for customs payments or offset against the advance to the procedure established by this Federal Law.
5. In order to confirm the deposit with the customs office of the customs authority or the receipt of a cash deposit to the account of the Federal Treasury, a customs receipt is issued to the person who has deposited the bid bond, the form and procedure for using it shall be determined by the federal executive body authorized in the field of customs affairs, in agreement with the federal executive authority, Authorized in the field of finance. A customs receipt is not transferable to another person. In the event of loss of the customs receipt, the customs authority that issued it, on the basis of the application of the person who made the money pledge (its successor), issues a duplicate of the customs receipt. (See RF FCS Order No. 1176 from 02.06.2011)
6. Security deposit can be used for payment of customs payments calculated on goods in respect of which the obligation to ensure that a deposit when submitting customs receipts and any of the following conditions:
1) if the commitment to the goods specified in this part, exercised or terminated;
2) if the use of cash collateral for the payment of customs duties shall result in termination of the obligations secured by the goods specified in this part.
7. The remainder being used for the payment of customs duties cash deposit shall be returned or credited to the account of advance payments in accordance with Article 149 hereof.

Article 146. Bail
Attention! Model contract of guarantee entered into on the basis of general surety, see Order of the FCS of Russia № 2140 19.10.2011 city
1. The guarantee is issued guarantee agreement between the customs authorities and the surety. Legal relationships associated with entering into a contract of guarantee fulfillment of the obligations secured by the guarantee, the guarantor submission requirements, termination of guarantee, the provisions of the civil legislation of the Russian Federation and this Federal Law.
2. If the payer selects customs duties and guarantees as security for the payment of customs duties and taxes, the person who intends to become a guarantor sends a proposal to the customs body to conclude a guarantee agreement. Together with the said proposal, the draft guarantee agreement signed and certified by the given person in the order established by the civil legislation of the Russian Federation, as well as the consent of the payer of customs duties and taxes, is presented in two identical copies, so that the person having the intention to become a guarantor can speak for him Surety.
3. The project is a contract of guarantee must include provisions that:
1) the payer of customs duties and taxes and surety jointly and severally liable for the performance of the secured obligation;
2) term of the contract of guarantee shall not exceed two years.
4. Surety accepted by the customs authorities if any of the following conditions:
1) if the person who has the intention to become the guarantor meets the criteria established by the Government of the Russian Federation;
2) if the person who intends to become a guarantor, surety in the contract undertakes to provide, as a document that provides the proper performance of its obligations to the surety of the customs authority, a bank guarantee for which the beneficiaries are the customs authority, in an amount not less than the surety taken over obligations under the contract of guarantee. In this case, the contract of guarantee shall enter into force from the date of the said bank guarantee.
5. Offer to enter into a guarantee agreement considered by the customs authority in a period not exceeding 15 working days from the receipt of the proposal and supporting documents to the customs office.
6. In the case of a contract of guarantee customs authority issues a payer of customs duties and taxes, customs pay-in slip.
7. In the case of refusal to enter into a contract of guarantee customs authority within the period specified 5 part of this article, shall inform the person who offered to sign a guarantee agreement and the reasons that led to the failure.
8. To enforce the obligation to pay customs duties and taxes, with the conclusion of several persons surety contract of guarantee for the obligations of such persons may be carried out by the federal executive body authorized in the field of customs.
Attention! Procedure of customs officials when dealing with surety for the obligations of several persons in customs transit of goods approved by Order of the FCS of Russia № 245 10.02.2012 city
9. The customs authority shall not be the cost of entering into a contract of guarantee.

Chapter 17. Return (offset) of customs duties, taxes and other money

Article 147. Return (offset) excessively paid or excessively collected amounts of customs duties, taxes and other money
Attention! Clarification on return of customs duties, see the letter of the FCS of Russia № 01-11/19942 from 29.04.2011 city
1. Excessively paid or excessively collected amounts of customs duties and taxes shall be returned by the decision of the customs authority at the request of the payer (its successor). This statement and the attached documents are submitted to the customs office where the declaration of goods produced, and in the case of the centralized procedure for payment of customs duties and taxes to the customs office to which the agreement on its application, or to the customs office, which was produced recovery no later than three years from the date of payment or collection.
2. An application for refund of overpaid or overcharged amounts of customs duties and taxes shall be accompanied by the following documents:
1) payment document confirming the payment or collection of customs duties and taxes to be returned;
2) documents proving the charge of customs duties and taxes to be returned;
3) documents confirming the payment of excessive or over-collection of customs duties and taxes;
4) documents referred to in paragraphs 4 - 7 article 122 this Federal law, depending on the status of the applicant and subject to status return of funds;
5) document confirming the consent of the person who paid the customs duties and taxes, on their return to the person, which is responsible for payment of customs duties and taxes, when you apply for refund of customs duties and taxes, the person to whom the duty to pay them;
6) any other documents that may be presented by the person to confirm the validity of the return.
3. If the customs authority previously submitted documents specified in Parts 4 - 7 article 122 present Federal law, the payer may not submit such documents again to provide information on the representation of the customs authorities of such documents and the lack of these changes.
4. In the absence of the request for the return of the required information and failure to provide the required documents, the said application shall be returned to the payer (his successor) without consideration with a reasoned explanation in writing of the reasons for the impossibility of considering the said application. The return of the said application is made no later than five working days from the date of its receipt to the customs body. In case the customs body returns this application without consideration, the payer (his successor) has the right to repeatedly apply for the return of excessively paid or unnecessarily collected customs duties and taxes within the terms established by part 1 of this article.
5. If you notice the over payment or excessive collection of customs duties and taxes, customs authority not later than one month from the date of discovery of such fact shall notify the taxpayer of the amounts overpaid or collected customs duties and taxes.
6. Reimbursement of excessively paid or excessively collected customs duties and taxes shall be made by a decision of the customs authority that administers the data of monetary funds. The total period for consideration of the application for refund, the decision to return and refund the amounts of excessively paid or excessively collected customs duties and taxes can not exceed one month from the day of filing an application for return and submission of all necessary documents. If the specified period is violated, the amount of excessively paid or unnecessarily collected customs duties and taxes not returned within the established period is charged for each day of the violation of the return period. When returning unnecessarily collected in accordance with the provisions of Chapter 18 of this Federal Law of customs duties and taxes, interest on the amount of excessively collected customs duties and taxes is accrued from the day following the day of collection, to the day of actual return. The interest rate is assumed equal to the refinancing rate of the Central Bank of the Russian Federation, which was in force during the violation of the repayment period.
7. Overpaid or overcharged customs duties and taxes on the payer (his successor), specified in the application for the refund.
8. Overpaid or overcharged customs duties and taxes in the currency of the Russian Federation.
9. When returning overpaid or collected customs duties and taxes shall be returned as the amount of penalties and interest, paid or recovered from the amount returned by the customs duties and taxes, except for reimbursement of customs duties in accordance with Article 148 hereof.
10. Reimbursement of excessively paid or excessively collected export customs duties and taxes at the request of the payer (his successor in title) may be made in the form of offset against the fulfillment of duties for payment of customs duties, taxes, penalties, interest. Reimbursement of excessively paid or excessively collected import customs duties at the request of the payer (his legal successor) may be made in the form of offset against the fulfillment of obligations to pay import customs duties. Offsetting excessively paid or excessively collected import customs duties in fulfillment of the obligation to pay export customs duties and taxes is not allowed.
11. Passed overpaid or collected customs duties and taxes shall be in accordance with this Article with respect to the order of return, taking into account the provisions of this Article 12.
12. Overpaid or excessively collected customs duties and taxes shall not be made:
1) if the payer of debt to pay customs duties and taxes in the amount of the debt. In that case, at the request of the payer (its successor) may be netted overpaid or collected customs duties and taxes to pay off the debt with the provisions of this Article 10;
2) if the amount of customs duties and taxes to be returned is less than 150 rubles, unless excessive customs duties and taxes for individuals or excessive punishment with such persons;
3) in the case of an application for refund of customs duties and taxes on the due date.
13. If there are debts to pay customs duties, taxes, penalties and interest the customs authority may exercise its recovery from the amounts overpaid or collected customs duties and taxes in accordance sostatey 158 hereof. The customs authority shall notify the taxpayer (his successor) on the performed classification for three days following the date of its implementation.
14. When returning duties, taxes, interest is not paid, except as provided 6 part of this article, and the amount is not being indexed.
15. The application form for the return of the payer (offset) of the excessively paid or excessively collected customs duties, taxes and form solutions of the customs authority of the return (offset) of the excessively paid or excessively collected customs duties and taxes shall be approved by the federal executive body authorized in the field of customs. (See order FCS № 2520 from 22.12.2010 and order FCS № 898 from 03.05.2011)

Article 148. Other cases of refund of customs duties and taxes
1. Refund of customs duties and taxes in the case of:
1) refusal to release the goods in accordance with the declared customs procedure in respect of customs duties and taxes paid in connection with the registration of the customs declaration for placing the goods under the customs procedure;
2) withdrawal of the customs declaration;
3) recovery of most-favored nation treatment or preferential tariff treatment;
4) if the Customs Code of the Customs Union and (or) the present Federal law provides for refund of customs duties and taxes when placing goods under the customs, or by placing the goods under the customs procedures for the destruction or abandonment to the state or re-import of goods;
5) changes with the permission of the customs authority previously declared customs procedure, if the amount of customs duties and taxes, payable when goods are placed under the customs procedure of re-elected, less the amount of customs duties and taxes paid during the initial customs procedure, except as provided in paragraph 6 Article 282 Customs Code of the Customs Union;
6) return (full or partial) of the provisional special duty, provisional anti-dumping duties and provisional countervailing duty in accordance with the international treaties of the - of the Customs Union and (or) the law of the Russian Federation on the special protective, antidumping and countervailing measures on imports of goods.
2. Refund of customs duties and taxes in the cases specified in part 1 this Article will be when applying for this no later than one year from the day following the day of the circumstances that result in a return of paid customs duties and taxes in accordance with this Article in relation to the return of overpaid or overcharged customs duties. The provisions of Article 9 147 this Federal Law shall not apply.

Article 149. Return (offset) of cash collateral
1. The return of the money pledge or its set-off against the advance payments is carried out on condition that the pledge secured by the monetary pledge is executed or terminated, if the application for the return (offset) of the money pledge is submitted by the person who made the money pledge (his successor) to the customs authority within three years from The day following the day of performance or termination of the obligation. The return (set-off) of the money pledge is also carried out if the obligations secured by the money pledge did not arise, while the specified period for submitting an application for the return (offset) of the cash collateral is calculated from the day the customs authority handles the customs receipt. After the expiration of these terms unclaimed amounts of the bid bond are included in other non-tax revenues of the federal budget and can not be returned.
2. The application for refund (offset) of the cash collateral the following documents:
1) payment document confirming the payment of cash collateral;
2) Customs receipt;
3) proof of performance (termination) of the obligation secured by a deposit;
4) documents referred to in paragraphs 4 - 7 article 122 this Federal law, depending on the status of the applicant and subject to status return (read) in cash;
5) other documents that may be presented to confirm the validity of refund (offset).
3. If the customs authority previously submitted documents specified in Parts 4 - 7 article 122 present Federal law, the payer may not submit such documents again to provide information on the representation of the customs authorities of such documents and the lack of these changes.
4. The application for the return (offset) of the bid bond and the documents attached to it are submitted to the customs authority that administers this cash collateral. In the absence of the required information in the said application, failure to submit the customs receipt and (or) the necessary documents, this application shall be returned to the person who deposited the money pledge (his successor), without consideration, with a reasoned explanation in writing of the reasons for the impossibility of considering this application. The return of the said application is made no later than five working days from the date of its receipt to the customs body. In the event that the customs body returns the specified application without consideration, the person who has made the money pledge (its successor) may reapply for a refund (offset) of the bid bond within the terms established by part 1 of this article.
5. The return (offset) of the bid bond is made by the decision of the customs authority, which administers this cash collateral. The total time for consideration of an application for the return (offset) of a bid bond, the decision to return (offset) the cash collateral and the return (offset) of the amount of the bid bond may not exceed one month from the date of filing of this application and submission of all necessary documents. (To ensure compliance with the deadline, the FCS approved the procedure for interaction between customs structural units when confirming the execution or termination of an obligation secured by money (money))
6. Security deposit is returned in the currency of the Russian Federation by bank transfer to the account of the person who made the bail (his successor), said in a statement on the return of the cash collateral. Offsetting the cash collateral in respect of advance payments in the currency of the Russian Federation.
7. Return (offset) the cash collateral is not performed when a person who has made a cash deposit (its successor), debt to pay customs duties, fines or interest in the amount of that debt. Customs authority is entitled to foreclose on the security deposit in accordance with Article 158 hereof.
8. When you return (offset) of the amounts of cash collateral, interest is not paid, the amounts are not indexed and commission on banking operations shall be paid from the money transferred.
9. The application form is the payer of return (offset) and the form of cash collateral solutions customs authority to return (offset) of cash collateral approved by the federal executive body authorized in the field of customs. (See order FCS № 2520 from 22.12.2010 and order FCS № 898 from 03.05.2011)

Chapter 18. Collection of customs payments

Article 150. General rules for enforcement of customs duties and taxes
1. Forced collection of customs duties and taxes from the payers of customs duties, taxes, or for the cost of goods in respect of which customs duties and taxes are not paid.
2. Compulsory collection of customs duties and taxes from legal entities and individual entrepreneurs is carried out at the expense of funds in the accounts of the payer in banks, at the expense of ensuring the payment of customs payments, at the expense of unspent balances of advance payments, cash collateral, overpaid (collected) customs payments and Other property of the payer, as well as in court. Compulsory collection of customs duties and taxes from individuals, with the exception of individual entrepreneurs, is carried out in court, except for the case established by part 3 of Article 154 of this Federal Law.
3. Before measures to enforce collection of customs duties and taxes, customs authority payer of customs duties and taxes, any claim for payment of customs duties in accordance with Article 152 present Federal law, except in cases envisaged in Article 2 and 3 154 and part 2 article 157 this Federal law, and if the payer of customs duties and taxes is the customs authority.
4. In the case of a joint duty to pay customs duties and taxes of the declarant and customs representative, claims for payment of customs payments are issued simultaneously to the declarant and the customs representative, indicating this in these requirements. The demand for payment of customs payments is issued to the person who carried out the declaration of goods as a customs representative, also in the event that the person ceased to act as a customs representative. In the event that there is no possibility to set the requirements for payment of customs payments to two persons specified in this part, the customs body shall demand the payment of customs payments to one of these two persons. When applying measures for the compulsory collection of customs duties and taxes with a joint duty to pay customs duties and taxes, the customs authorities shall enjoy the rights of the creditor in a joint and several liability under the rules established by the civil legislation of the Russian Federation.
5. Enforcement of customs duties remain:
1) if the demand for payment of customs duties is not exposed for three years from the expiration date of payment or the date of discovery of the non-payment of customs duties and taxes at the customs control after the release of the goods specified in sub paragraph 1 1 article 200 Customs Code Union, or from the date of the event that carries the responsibility of individuals to pay customs duties and taxes in accordance with the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs;
2) if the obligation to pay customs duties and taxes ended in accordance with sub-paragraph of paragraph 4 2 80 articles of the Customs Code of the Customs Union.
6. If in accordance with this Federal Law payer of customs duties and taxes, the customs authorities, collection of customs duties and taxes in the manner prescribed by the Government.
7. Forced collection of customs duties and taxes to customs carrier in accordance with the second paragraph of article points 2 93 Customs Code of the Customs Union, the procedure specified in this Chapter.
8. If you have any obligation to pay customs duties and taxes on the territory of another country - a member of the Customs Union subject to customs duties and taxes shall be levied on the basis of documents of the international agreement states - members of the Customs Union, without incurring penalties.

Article 151. Fines
1. Default interest recognized defined in this article sums which the payer of customs duties and taxes shall be paid in the event of non-payment or partial payment of customs duties and taxes in the terms established by the customs legislation of the Customs Union and (or) the law of the Russian Federation on the customs.
2. Except as provided in parts 5-8 of this article, penalties shall be charged for each calendar day of delay in payment of customs duties and taxes beginning from the day following the expiry of the terms of payment of customs duties and taxes, on the day of fulfillment of the duty to pay customs duties and taxes or On the day of making a decision on granting a deferral or payment by installments of payment of customs duties and taxes inclusive as a percentage of the amount of unpaid customs duties and taxes in the amount of one three-hundredth refinancing rate Of the Central Bank of the Russian Federation acting during the period of delay in payment of customs duties and taxes. For the purposes of the calculation of penalties, the refinancing rate of the Central Bank of the Russian Federation, which is in effect during the period of delay in payment of customs duties and taxes, is applied.
3. Fines are not charged in the cases:
1) if the customs authority is not set payer of customs duties and taxes;
2) if the customs duties and taxes shall be levied in accordance with Article 8 150 part hereof;
3) laws of the Russian Federation on insolvency (bankruptcy);
4) determination of the customs value of the goods in accordance with Article 5 64 Customs Code of the Customs Union;
5) in other cases provided for by this Federal Law.
4. Reducing the size of tax interest and deferral or installment payment of fines are not allowed.
5. When submitting a surety or guarantor for the creditor or surety contract beneficiary's claim on a bank guarantee penalties assessed in accordance with Part 2 this article on the specified day billing requirements, inclusive, unless otherwise stipulated by international treaties of the Russian Federation.
6. When placing a claim for payment of customs duties payer interest accrued to the date of issuing this requirement inclusive. In the case of non-payment of customs duties and taxes in the period specified in the request, or if their recovery is not fully forcibly defined by this Federal Law, the penalty assessed in accordance with Part 2 this article.
7. In cases where the penalties calculated in accordance with Part 2 this article is not to be collected in full at the expense of other property of the payer or a court order in respect of the amounts of unpaid fines payer of customs duties and taxes is asked to pay customs duties, as the non-fulfillment of this requirement in a timely enforcement action is being taken in the manner provided by this chapter.
8. The non-fulfillment of the obligation secured by a deposit, interest accrued to the date of discovery of the failure of the obligation secured by a deposit and repaid by him.
9. Fines are paid in addition to the amount of arrears, regardless of the application of other sanctions for violation of the customs legislation of the Customs Union and (or) the law of the Russian Federation customs.
10. Fines paid simultaneously with the payment of unpaid customs duties and taxes, or after the payment of such sums, but not later than one month from the date of payment of customs duties and taxes.
11. Applying for deferment or installment payment of customs duties and taxes shall not suspend the accrual of fines in the amount of arrears.
12. Payment, collection and reimbursement of penalties made by the rules established by the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs in regard to the payment, collection and refund of customs duties and taxes.

Article 152. The claim for payment of customs duties
Attention!
Form of a claim for payment of customs duties, see Order of the FCS of Russia № 2711 30.12.2010 city
The form of the customs body of the discovery of the fact of non-payment or partial payment of customs duties and the order of its publication, see Order of the FCS of Russia № 2708 30.12.2010 city
1. The claim for payment of customs duties is a notification of the customs authority in writing of not paid by the due date the amount of customs duties, as well as the obligation to pay this claim within the prescribed period of the unpaid amount of customs duties, fines and (or) percent.
2. If the obligation to pay customs duties and taxes in respect of which, in accordance with this Federal Law asked to pay customs duties, changed direction after the specified requirements, the customs authority shall send the qualified claim for payment of customs duties, specifying the reasons change responsibilities. In this case, initially directed a request for payment of customs duties at the same time responds to the direction of an improved demand for payment of customs duties.
3. When joint duty payers of customs duties and taxes qualified claim for payment of customs duties directed by the same person (the same person), which (who) was directed to withdraw the request for payment of customs duties.
4. The demand for payment of customs payments (specified requirement for payment of customs payments) must contain information on the amount of customs payments to be paid, the amount of interest and (or) interest accrued on the day of the demand, the time of payment of customs duties and taxes, the deadline for the execution of the claim, and On measures to enforce customs duties and taxes and ensure their collection, which are applied in case of non-fulfillment of this requirement by the payer, and on the grounds for issuing such a demand. The form of the demand for payment of customs payments and the procedure for its completion are approved by the federal executive body authorized in the field of customs.
5. The claim for payment of customs duties should be sent to the payer of customs duties and taxes within 10 working days after the discovery of the facts of non-payment or partial payment of customs duties, in particular, if these facts are revealed during customs control after the release of the goods, including the validation of the information presented for customs operations connected with the release of the goods.
6. The discovery of the fact of non-payment or partial payment of customs payments recorded act of customs authorities about the discovery of the fact of non-payment or partial payment of customs duties no later than five working days after the date of the decision by the authorized customs official on the results of customs controls in the appropriate form, which revealed violations that entail the emergence of duties the payment of customs duties and taxes.
7. During the customs control in the form of customs check the factual findings of non-payment or partial payment of customs payments recorded act of the customs authority not later than five business days after the receipt by the customs authority produces the release of the goods, the customs check copies of the act and the corresponding solutions (corresponding solutions) in the field of customs .
8. If a decision on the adjustment of customs value, to amend the information contained in the declaration of goods, after the release of goods and updating an electronic copy by day discovery of the non-payment or partial payment of customs duties is the day of filling out the form adjustment of customs value and customs payments, forms adjustments declaration of goods.
9. In the act of customs authorities about the discovery of the fact of non-payment or partial payment of customs duties, the form and manner of filling is approved by the federal executive body authorized in the field of customs, shall include:
1) date and number of the customs body of the document, drawn up by the results of customs control;
2) document numbers for the identification of goods, with the application of these instruments;
3) account payable (surcharge) of customs duties;
4) violations entailing the obligation to pay customs duties and taxes is disclosed as a result of customs control in the appropriate form.
10. In case of violation of the requirements and conditions of customs procedures, which, in accordance with the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on the customs business, implies the onset of the period for payment of customs duties and taxes, the demand for payment of customs payments should be sent no later than three months after the day of detection Violation. The day of the discovery of the fact of non-payment or incomplete payment of customs payments is recorded by an act of the customs authority on the discovery of the fact of non-payment or incomplete payment of customs payments in accordance with parts 6-8 of this article.
11. Date of performance requirements for payment of customs duties is at least 10 business days and not more than 20 calendar days from the date of receipt of the request.
12. Clarification of the requirements for payment of customs duties should be sent no later 10 working days of confirmation, which indicates a change in the obligation to pay customs duties and taxes.
13. Date of performance requirements is not adjusted 10 more working days after receipt of an improved demand for payment of customs duties.
14. The direction of the claim for payment of customs duties (adjusted claim for payment of customs duties) after the deadlines specified in this article, is not the basis for the recognition of this requirement illegal.
15. When the direction of the claim for payment of customs duties (Specification of requirements for payment of customs duties) after the expiration of the periods specified in this Article, interest and (or) the interest payable, accrued at the end of the day these dates inclusive.
16. The demand for payment of customs payments (an updated request for payment of customs payments) may be transferred to the head or other authorized representative of the organization or to an individual personally upon receipt or otherwise, confirming the fact and date of receipt of the demand. If the specified persons evade the receipt of the specified requirement, it is sent by registered mail. The requirement to pay customs fees (an updated request for payment of customs payments) is considered received after six days from the date of sending the registered letter.
17. In default of payment of the requirements of customs duties (Specification of requirements for payment of customs duties) in the terms established in this Article, the customs authorities shall take measures to enforce collection of customs duties and taxes in accordance with this Chapter.
18. The claim for payment of customs duties (qualified claim for payment of customs duties) sent payer of customs duties and taxes, regardless of its attraction to criminal or civil liability.

Article 153. Collection of customs payments by cash in the accounts of the payer's bank (indisputable penalty)
1. In default of payment of the requirements of customs duties (Specification of requirements for payment of customs duties) in a timely Customs decides to recover funds from the payer's bank account without recourse to the amounts of customs duties (clarification of the requirements for payment of customs duties) mentioned in The claim for payment of customs duties, and penalties calculated on the date of delivery of the decision.
2. Decision to recover funds without recourse (hereinafter - the decision on indisputable collection), form and manner of filling which is approved by the federal executive body authorized in the field of customs, shall contain information on the amount of customs duties to be collected, the amount of penalties and (or) interest accrued on the date of issuing the decision, the indisputable collection, the details of unfulfilled demand for payment of customs duties (Specification of requirements for payment of customs duties).
3. Decision on indisputable collection taken by customs authorities at the latest 60 calendar days after expiration claim for payment of customs duties (Specification of requirements for payment of customs duties), if the customs authority has information on the payer's account at the bank.
4. Decision on indisputable collection is the basis for sending the customs authority in the bank, which opened the payer's account, the collection order (order) to debit the payer's account and transferred to the Federal Treasury or to the account by the international agreement states - members of the Customs Union, the necessary money funds.
5. Collection of customs payments in indisputable order is made from the bank accounts of the payer, with the exception of loan accounts, unless otherwise provided by the legislation of the Russian Federation on taxes and fees. The collection of customs payments from bank accounts opened in foreign currency shall be made in an amount equivalent to the amount of customs payments to be paid in the currency of the Russian Federation at the rate of the Central Bank of the Russian Federation on the day of actual collection. When recovering funds held in bank accounts opened in foreign currency, the chief (deputy head) of the customs authority concurrently with the collection instruction (instruction) sends the instruction to the payer's bank to sell the payer's money stored in foreign currency no later than the next day.
6. Collection order (order) of the Customs Authority to the Bank, which opened the payer's account, within one month from the date of the decision of the indisputable collection and executed by the bank in the manner and within the timeframe established by the legislation of the Russian Federation on taxes and fees for the performance of a collection order ( orders) the tax authority.
7. If the obligation to pay customs duties terminated or exercised in full by taxpayers, or the amount of debt to pay customs fees charged by the property taxpayer in accordance with this federal law, the customs authority which has ordered the recovery of uncontested, no later than three working days from the date of termination or the execution in full the obligation to pay customs duties to withdrawal of the decision and shall notify the bank to withdraw the collection order (order).
8. If the arrears in the payment of customs duties will be repaid (discontinued or executed) in part, the customs authority which has ordered the recovery of uncontested, no later than three working days after the partial fulfillment of the obligation to pay customs duties to the Bank a new collection order (order) on the outstanding amount arrears in the payment of customs duties by written notice to the bank to withdraw the previous collection order (order). In this new decision on the recovery of uncontested customs authorities shall not be imposed.
Attention! Form solutions for the recovery of money on an uncontested basis, see Order of the FCS of Russia № 2714 30.12.2010 city

Article 154. Repossession of collateral for payment of customs duties and taxes
1. The customs body has the right to demand from the guarantor, who issued the bank guarantee, the guarantor to pay amounts of money in the amount of unpaid customs payments, including penalties and interest, or to foreclose on the subject of pledge. The customs authority that revealed the violation of the obligation of the person entailing the duty to pay customs duties and taxes, the performance of which is secured by the pledge of property, bank guarantee, surety, may act as a creditor (beneficiary) with the full scope of the creditor's (beneficiary) rights, even if in the contract On pledge of property, bank guarantee or in the guarantee contract as a creditor (beneficiary), another customs authority is named.
2. In the event that the place of location (place of residence) of the payer of customs duties and taxes or the payer of customs duties and taxes is not established, the tax is a foreign person, the customs body has the right to perform the acts specified in part 1 of this article, without imposing a demand for payment of customs payments to this person. If the payer of customs duties and taxes is a foreign person, the customs authority shall simultaneously notify the person about the enforcement of the actions specified in part 1 of this article about the enforcement of payment for the payment of customs duties and taxes.
3. When using as security for payment of customs duties and taxes of a bid bond, foreclosure on the amount of money pledge is effected without sending a request for payment of customs payments and without collecting customs payments from the funds in the accounts of the payer in banks if the duty to pay customs duties, Taxes arose in connection with the failure to fulfill the obligation secured by a cash deposit. Collection is carried out within three working days from the date of discovery of the fact of non-performance of the obligation. The customs body informs the payer about the recovery of the pledge within three working days from the date of the foreclosure. If the amount of the money pledge is insufficient to pay off the arrears in payment of customs payments, penalties, the outstanding amount of arrears in payment of customs payments, fines, a demand for payment of customs payments is issued and measures of compulsory recovery are applied in the manner established by this Federal Law.

Article 155. Freezing of the account (s) the payer of customs duties and taxes (organizations or individuals) in the bank
1. Suspension of operations on the accounts (accounts) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank is used to ensure the execution of a decision on indisputable recovery. The suspension of operations on the accounts of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank does not apply to payments, the order of execution of which, in accordance with the civil legislation of the Russian Federation, precedes the execution of the obligation to pay customs duties and taxes, Write-off and transfer of funds to the account of payment of customs duties, taxes and other mandatory payments to the budgetary system of the Russian Federation.
2. The decision to suspend operations on the accounts of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank is taken by the head (deputy head) of the customs authority who sent a request for payment of customs payments (specified request for payment of customs payments) in case of default by the said payer Of this requirement. The decision to suspend operations on the accounts (account) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank can not be made before the decision on indisputable recovery.
3. Freezing of the account (s) the payer of customs duties and taxes (organizations or individuals) in a bank means the termination of the Bank of withdrawals from this account (s) up to the amount specified in the decision to suspend operations on the account (s) of the payer of customs duties, taxes (organizations or individuals) in the bank, unless otherwise provided 1 part of this article.
4. Freezing of the account (s) the payer of customs duties and taxes (organizations or individuals) in the bank canceled the decision of the customs authority to revoke suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank not later than one business days following the date of receipt by the customs authorities of the documents (copies), confirming the collection of customs duties and taxes.
5. The decision to suspend operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank transferred the customs authority in the bank in paper or in electronic form not later than the next business day following the date of its adoption.
6. The decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank given to the representative of the bank by a customs officer or a receipt is sent to the bank in electronic form not later than the next business day following the date of its adoption.
7. Form of the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank and the decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in a bank in electronic form and how a decision of the customs authority in the bank established by the Central Bank of the Russian Federation in coordination with the federal executive body authorized in the field of customs.
8. Form of the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank and the decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank in paper and how a decision of the customs authority in the bank established by the federal executive body authorized in the field of customs. (See order FCS № 2635 from 28.12.2010)
9. The decision to suspend operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in a bank shall specify details of unfulfilled demand for payment of customs duties (Specification of requirements for payment of customs duties) and decisions on uncontested foreclosure, the full name of the bank, BIC, the type and account number of customs duties and taxes.
10. The decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in a bank must indicate the full name of the bank, BIC, type and account number of customs duties and taxes.
11. A copy of the decision to suspend operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank or the decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank to give a certain payer a receipt or otherwise, registration of the date of receipt of the copy of the decision.
12. The Bank shall inform the customs office on the balance of cash payer of customs duties and taxes (organizations or individuals) on the account (s) in the bank, the operations of which (are) suspended, not later than the next day after receipt of the decision to suspend operations on the accounts (account) the payer of customs duties and taxes (organizations or individuals) in the bank.
13. The decision to suspend operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank is subject to unconditional execution of the bank.
14. Freezing of the account (s) the payer of customs duties and taxes (organizations or individuals) in the bank operates from the receipt by the bank of the suspension of operations until the day the bank received the decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank.
15. The date and time when the bank receives the decision of the customs authority to suspend operations on the accounts (invoice) of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank are indicated in the notice of service or in receipt of receipt of such decision. When sending a decision to suspend operations on the accounts (account) of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank electronically, the date and time of receipt by the bank shall be determined in accordance with the procedure established by the Central Bank of the Russian Federation in agreement with the federal executive body Authorities authorized in the field of customs.
16. In the event that the total amount of monetary funds of the payer of customs duties, taxes (organizations or individual entrepreneurs) that are on accounts (accounts) with a bank, transactions for which are suspended on the basis of a decision to suspend operations on the accounts of the payer of customs duties , Taxes (organizations or individual entrepreneurs) in the bank, exceeds the amount specified in this decision, the specified payer in writing has the right to submit to the customs body an application to cancel the suspension of the transaction (Account) in the bank with mandatory indication of accounts (accounts) with a bank located in the territory of the Russian Federation, where (there is) enough money to execute a decision on indisputable recovery.
17. The customs authority before making a decision to revoke suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank for the day following the day of receipt of the request, the payer of customs duties and taxes (organizations or individuals), directs the bank in which you open this payer (organizations or individuals) account (s), the request for cash balances in these accounts (account).
18. After receiving from the bank information on the availability of funds in the accounts (invoice) of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank in an amount sufficient to enforce the decision on recovery, the customs body shall within two working days make a decision to cancel suspension Operations on the accounts (invoice) of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank in terms of exceeding the amount of monetary funds specified in the decision of the customs authority on pr The establishment of operations on the accounts (account) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank.
19. In case of violation by the customs body of the term of cancellation of the decision on suspension of operations on the accounts (invoice) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank or the time of delivery to the representative of the bank (referral to the bank) decision to cancel suspension of operations on the account Customs duties, taxes (organizations or individual entrepreneurs) in the bank for the amount of money in respect of which the suspension regime was in effect, interest is payable The payer of customs duties and taxes (organizations or individual entrepreneurs) for each calendar day of violation of the specified deadlines. The interest rate shall be equal to the refinancing rate of the Central Bank of the Russian Federation effective on the day of violation by the customs body of the term of cancellation of the decision to suspend operations on the account (s) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank or the date of delivery to the representative of the bank ) Decision to cancel suspension of operations on the accounts (account) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank.
20. The Bank shall not be liable for losses incurred by the payer of customs duties and taxes (organizations or individuals) as a result of suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank.
21. If a decision to suspend operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in a bank the bank is not entitled to open this new payer bill.

Article 156. Seizure
Attention! See the form of documents on imposing (cancellation) seizure of property of the payer as a method of execution of the customs authority of the collection of customs duties and taxes at the expense of other property of the payer
1. The arrest of property as a means of enforcing the decision of the customs authority to recover customs duties and taxes at the expense of the other property of the payer is recognized as the action of the customs authority with the sanction of the prosecutor to limit the property rights of the payer of customs duties and taxes (organization or individual entrepreneur) in respect of his property. The seizure of property is made in the event of non-fulfillment by the payer of customs duties and taxes in the established terms of duty for payment of customs duties, taxes, penalties and if there are sufficient grounds for the customs bodies to believe that the said person will take measures to hide or hide his property.
2. Seizure may be complete or partial.
3. Complete arrest of property is the restriction of the rights of the payer of customs duties and taxes in respect of the property in which he is not entitled to dispose of seized property, and the possession and use of the property to the permission and under the supervision of the customs authorities.
4. Partial arrest is a restriction of the rights of the payer of customs duties and taxes in respect of the property in which the possession, use and disposal of the property to the permission and under the supervision of the customs authorities.
5. The resolutions in the parts and 3 4 this Article shall be in writing in a form approved by the federal executive body authorized in the field of customs, and must contain information about the name of the property, the individual attributes of the property, the preliminary cost of the grounds for permit.
6. Subject to arrest only the property that is necessary and sufficient for the obligation to pay customs duties, taxes, penalties.
7. The decision to confiscate the property of the payer of customs duties and taxes shall head (deputy head) of the customs authority in the form of the corresponding resolution in a form approved by the federal executive body authorized in the field of customs.
8. Seizure payer of customs duties and taxes shall be the presence of witnesses.
9. If it is impossible to determine the value of the property value is determined by an official, arresting, with the conclusion of the customs expert. If you can not attract customs expert value of the property is determined in accordance with the Russian legislation on appraisal activity.
10. Customs officer conducting the seizure, shall not refuse the payer of customs duties and taxes (legal and (or) the authorized representative) to be present at the arrest of the property.
11. Persons involved in the arrest of property, aware of their rights and responsibilities.
12. Before the arrest of property authorized officials, arresting, must present persons present at the arrest, the decision to arrest, the prosecutor's approval, and documents confirming their authority.
13. The property, which is superimposed on the arrest, presented witnesses and persons involved in the arrest.
14. The arrest of the property at night is not permitted, except in cases of urgency.
15. With the arrest, a protocol to attach property in the form approved by the federal executive body authorized in the field of customs. The minutes of the arrest of the property shall include the following information:
1) surname, name, patronymic of persons present at the arrest of property;
2) filled in the description of each act of things, features of this thing;
3) preliminary assessment of the value of each record a thing and the total value of all the property has been seized;
4) the type, amount and duration of restrictions on the right to use the property;
5) of the person to whom the customs official transferred custody or custody of the property, the location (address) of an individual;
6) comments and statements of persons present at the arrest of the property.
16. The minutes of the arrest of the property must be made as the following marks:
1) seizure of property;
2) clarification of the person to whom a customs official transferred custody or custody of seized property, its duties and its Prevention of liability for embezzlement, alienation, concealment or illegal transfer of the property to the signature of the said person for clarification him of his duties.
17. Protocol to attach property of the debtor shall be signed by a customs officer, witnesses, a person to whom a customs official transferred custody or custody of said property, and other persons who were present at the arrest. In the event of any of these persons to sign the protocol there is a corresponding note.
18. Chief (deputy head) of the customs authority that ordered the seizure of property determines the location where you want the property that has been seized.
19. The next business day after the day of the minutes of the arrest of the head of the property (deputy head) of the customs authority shall send a copy of the protocol payer of customs duties and taxes, as well as with the application for seizure of the property of a bailiff who initiated enforcement proceedings on the grounds for the customs authorities in accordance with Article 158 this Federal law regulations on collection of customs duties and taxes at the expense of other property of the payer.
20. Alienation (excluding produced with the permission and under the supervision of the customs authority, frozen), embezzlement or concealment of property has been seized, shall be permitted. Failure to adhere to the legislation of the Russian Federation on the possession, use and disposal of the property has been seized, a reason to bring those responsible to justice under the law of the Russian Federation.
21. The decision to arrest the property shall be canceled by the decision of the head (deputy head) of the customs authority in the form of a corresponding resolution in the form approved by the federal executive authority authorized in the field of customs affairs on the basis of a decision made by the bailiff to attach the debtor's property in accordance with law Of the Russian Federation on enforcement proceedings, as well as in the event of termination of the obligation to pay customs duties, taxes, penalties, or uchae termination or enforcement proceedings instituted on the basis of an order for the recovery of customs duties and taxes at the expense of other property of the payer, rendered by the customs authority in accordance with Article 158 hereof.
22. The decision to cancel the seizure of property in the form of the corresponding decision specified in subsection 21 this Article shall be communicated to the payer of customs duties and taxes (legal and (or) an authorized representative), bailiff and prosecutor not later than the next business day following the date of its adoption .
23. Decision to attach property is valid from the date of seizure of the decision to cancel the head (deputy head) of the customs authority which has made such a decision, or the decision to cancel the higher customs body or court.

Article 157. Collection of customs duties and taxes due to goods in respect of which customs duties and taxes are not paid
1. In cases provided for by this Federal Law, and in the absence of money in the accounts of the payer or the lack of information on the payer's account customs authorities may levy customs duties and taxes at the expense of the payer of goods in respect of which customs duties and taxes are not paid, if the goods not acquired the status of the goods of the Customs Union in accordance with the procedure established by the customs legislation of the Customs Union and (or) the law of the Russian Federation customs.
2. Foreclosure of the goods in respect of which customs duties and taxes are not paid, without sending a claim for payment of customs duties is allowed in cases where the age limit goods detained by the customs authorities in accordance with Chapter 21 Customs Code of the Customs Union, expired, or if the payer of customs Duties and taxes are not set by the customs authorities.
3. The foreclosure of goods for the payment of customs duties and taxes is made on the basis of a court decision, if the payer of customs duties and taxes is an individual or a payer of customs duties and taxes, or the decision of the arbitration court, if the payer of customs duties and taxes is legal A person or an individual entrepreneur, except for cases when such goods are transferred to customs authorities as a subject of pledge in accordance with Article 140 of this Federal Law, as well as when levying on goods whose storage deadlines for their detention by customs authorities, established by part 7 of Article 189 of this Federal Law, have expired.
4. The foreclosure is only for those goods in respect of which have not been paid or not paid in full customs duties and taxes in the manner and within the time limits prescribed by the Customs Code of the Customs Union and the present Federal Law.
5. Disposal of the proceeds from the sale of goods is carried out in accordance with Article 191 hereof.

Article 158. Collection of customs duties from the unspent balances of advance payments, cash collateral, overpaid (collected) customs duties and other property of the taxpayer
(See order FCS № 2266 from 08.11.2011)
1. In default of payment of the requirements of customs duties (Specification of requirements for payment of customs duties), the customs authorities may levy customs payments from the unspent balances of advance payments, cash collateral, overpaid (collected) of customs duties.
2. Foreclosure on the amount of advance payments, cash collateral, overpaid (collected) customs payments is made during the period of storage of these funds on the account of the Federal Treasury or on the account determined by the international agreement of the Member States of the Customs Union, upon the decision of the head (deputy head) of the customs authority . The customs authority informs the payer of customs duties and taxes (to his successor) in writing within one day after the recovery of customs payments due to advance payments, cash collateral, overpaid (recovered) customs payments. Foreclosure on the amount of advance payments, cash collateral, overpaid (recovered) customs payments is made without taking a decision on indisputable recovery within 10 calendar days from the date of expiration of the deadline for the execution of the demand for payment of customs payments (clarified request for payment of customs payments). In the event of the formation of unspent balances of advance payments, cash collateral, overpaid (collected) customs payments after the expiry of the deadline for the execution of the demand for payment of customs payments (specified requirements for payment of customs payments), recovery shall be effected within five calendar days from the date of their formation.
3. In default of payment of the requirements of customs duties (Specification of requirements for payment of customs duties), and inadequate or lack of funds in the accounts of the payer or the lack of information on the payer's account customs authorities may levy customs duties payable by the payer of other property, including through cash cash.
4. Collection of customs payments at the expense of other payer's property is made by sending within three working days from the day the chief (deputy head) of the customs authority accepts the corresponding decision to the bailiff-executor in the manner prescribed by the legislation of the Russian Federation on taxes and fees. Execution of the decision of the customs body is carried out by the bailiff in accordance with the legislation of the Russian Federation on taxes and fees and the legislation of the Russian Federation on enforcement proceedings.

Article 159. Obligations of banks and other lending institutions to execute the customs authority of the collection of customs payments
1. Banks and other credit institutions are required to implement the decisions of the customs body of indisputable collection of customs duties.
2. The decision of the customs authority of the indisputable collection of customs duties executed by the bank or other lending institution, within one business day following the date of receipt of the decision.
3. If funds are available on the payer's bank and other credit organizations are not entitled to delay enforcement of the customs authorities of the indisputable collection of customs duties.
4. Failure to perform or improper performance of duties under this Article, banks and other lending institutions are responsible in accordance with the laws of the Russian Federation.
5. The provisions of this Article shall also apply in respect of obligations of banks and other lending institutions for enforcement of customs indisputable collection of fines and interest.

Article 160. Recognition of uncollectible and written off debt to pay customs fees (arrears), penalties, interest
1. Uncollectible receivables is recognized customs payments (arrears), penalties, interest, the outstanding individual payers of customs duties and taxes, payment and (or) recovery which were not possible in the following cases:
1) liquidation - the payer of customs duties and taxes in accordance with the legislation of the Russian Federation in the part of the debt that remains unpaid after the customs authorities of all the penalties provided by the legislation of the Russian Federation;
2) recognized bankrupt individual entrepreneur in accordance with the legislation of the Russian Federation in the part of the debt that remains unpaid after the customs authorities of all the penalties provided by the legislation of the Russian Federation, on the grounds of the property of a debtor;
3) death of an individual or announcement of his death in accordance with the legislation of the Russian Federation in respect of that part of the debt that is outstanding on the date of death of an individual or announcement of his death;
4) the court act, under which the customs authorities are losing the opportunity collecting arrears and arrears penalties, interest in connection with the expiration of the term of their recovery, including a determination of refusal to renew the expired deadline for application to the court for the recovery of arrears and outstanding fines, interest.
2. Recognition to be uncollectible debt from one of the persons who bear the joint and several obligation to pay customs duties and taxes, does not imply recognition of uncollectible and written off debts of other jointly liable persons in the absence of unforeseen circumstances (circumstances), indicated in part 1 this article.
3. Procedure for debt relief on customs payments (arrears), penalties, interest, deemed to be uncollectible, and a list of documents confirming the circumstances specified in paragraph 1 this article, approved by the federal executive body authorized in the field of customs.

 
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