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Information Federal laws FZ number 311-FZ 27.10.2010

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.