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Information Federal laws FZ number 311-FZ 27.10.2010 Federal Law № 311-FZ 27.10.2010 - Section VIII - Final and Transitory Provisions

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 VIII - Final and Transitory Provisions

Chapter 47. Final provisions

§ 321. The provisional rules of import of goods to the Russian Federation from the states - members of the Customs Union and the exportation of goods from the Russian Federation in the State
1. In respect of goods imported into the Russian Federation from the territory of states - members of the Customs Union shall be subject to payment of import duties at the rate in force in the Russian Federation, and are subject to compliance with the prohibitions and restrictions applicable in the Russian Federation to the import of goods, if the goods are not :
1) originating from the customs territory of the Customs Union (territory of the State - a member of the Customs Union);
2) released for free circulation in the customs territory of the Customs Union;
3) made of goods originating from the customs territory of the Customs Union and released for free circulation on the territory of states - members of the Customs Union.
2. If, while importing goods into the territory of a Member State of the Customs Union, import customs duties were paid at rates that are lower than those applicable in the Russian Federation, import customs duties on the import of such goods to the Russian Federation may be paid in the amount corresponding to the difference Amounts of import customs duties between the amount payable in the Russian Federation when importing a similar product and the amount paid when importing into the territory of a Member State of the Customs Union, if The interested person will submit to the customs authority documents confirming the payment of the import customs duty and the amount of the amount paid.
3. In order to verify the status of goods for compliance with the criteria specified in part 1 of this article, the customs authorities shall perform customs control of goods imported into the Russian Federation from the territories of the Member States of the Customs Union. For the above purposes, the customs authorities, among other things, have the right to demand confirmation of the origin of certain types of goods from the Member States of the Customs Union or their release for free circulation in the territories of the Member States of the Customs Union directly when importing goods to the Russian Federation and (or) receiving goods from their recipients Carriers. When importing goods into the Russian Federation, the carrier is obliged, at the request of the customs official, to submit the necessary documents and information at the place of customs control.
4. The order and location of the customs control of goods imported to the Russian Federation from the territory of states - members of the Customs Union shall be determined by the Government.
5. In cases where the customs authorities detected signs indicating that goods do not meet the criteria specified in part 1 of this Article, the customs authorities shall have the right to check the documents and information necessary to determine the country of origin and to confirm compliance with the prohibitions and restrictions, to explore products and conduct their expertise (research) in the form and manner provided for by this Federal law.
6. For the period of checking the status of goods, such goods, if necessary, may be placed in temporary storage warehouses or restricted by other methods provided for by this Federal Law to their use on the territory of the Russian Federation and (or) on the territories of artificial islands, installations and structures over which the Russian The Federation exercises jurisdiction in accordance with the laws of the Russian Federation and international law. With regard to these goods, the customs authorities have the right to demand the provision of security for payment of customs duties and taxes.
7. How to test and how to limit the use of its products for a period to be defined by the Government.
8. In the event that, in accordance with international treaties of the Russian Federation and (or) the legislation of the Russian Federation, when exporting them from the Russian Federation to other member states of the Customs Union, export customs duties are payable, as well as in other cases determined by the Government Russian Federation, such goods when exported from the Russian Federation to other member states of the Customs Union are subject to the requirement, procedure and conditions for the performance of customs operations Customs declaration, placing under the customs procedure, completion of the customs procedure, release of goods, the appearance and termination of the duty to pay customs duties, taxes, calculation (including the definition, application and control of the base (tax base) for calculating customs duties and taxes), payment , Security, return (set-off), collection of customs payments, customs control, established by the customs legislation of the Customs Union and this Federal Law, as if Owari export from the Russian Federation outside the customs territory of the Customs Union.
9. The Government of the Russian Federation may establish additional conditions and procedures for the use and (or) disposal and registration in the territory of the Russian Federation of cars imported by individuals after 1 January 2010 to the territory of the Republic of Belarus or the Republic of Kazakhstan from third countries for which customs duties, Taxes are paid at rates that differ from those specified in annex 5 to the Agreement on the procedure for the movement of goods by individuals for personal use through customs hydrochloric border of the Customs Union and customs operations connected with their release, prior to the acquisition of the status of the Customs Union goods. In this case, cars are cars and other motor vehicles intended primarily for the transport of people classified in heading 8703 of the Commodity Nomenclature for Foreign Economic Activities, excluding ATVs, snowmobiles and other passenger vehicles classified in heading 8703 of the Commodity Nomenclature for Foreign Economic Activities , Not intended for traffic on public roads.

§ 322. Transitional provisions
1. Pending the entry into force of international treaties states - members of the Customs Union and the decisions of the Commission of the Customs Union provided the Customs Code of the Customs Union shall apply federal laws and other normative legal acts of the Russian Federation governing the respective relations in the field of customs.
2. If an international treaty of the Russian Federation stipulates other rules in the field of customs affairs than those provided for by this Federal Law, the rules of the Russian Federation, international treaty to establish the appropriate relations at the level of the customs legislation of the Customs Union or termination (including denunciation) or suspension of the international agreement.
3. Normative legal acts of the Russian President, the Russian Federation and the federal executive authorities, adopted before the entry into force of the present Federal law, apply to the extent they do not contradict the legislation of the Russian Federation on customs, continue to recognize them as invalid, or the adoption of appropriate regulatory legal acts. These regulations should be brought into line with the provisions of this Federal Law to January 1 2011 years.
4. Until January 1 2014 years at the option of declaring the customs declaration is made in writing or in electronic form using the customs declaration.
5. Status of goods for customs purposes, imported to the Russian Federation, and exported from the Russian Federation to the entry into force of this Federal Law, the rights and obligations of the parties in connection with the importation of goods into the Russian Federation or the export of goods from the Russian Federation, transportation and storage, of customs operations and payment of customs duties, taxes are determined in accordance with section 8 Customs Code of the Customs Union.
6. The customs broker (representative), the customs carrier, the owner of the temporary storage warehouse, the owner of the bonded warehouse, the owner of the duty-free shop, who applied for inclusion in the relevant register of persons carrying out activities in the field of customs, until 31 December 2010, As a customs broker (representative), customs carrier, owner of a temporary storage warehouse, owner of a bonded warehouse, owner of a duty-free shop Before the inclusion of these persons in the appropriate register under the rules established by this Federal Law, subject to the provisions provided for in part 7 of this article, or to the refusal to include such persons in the relevant register.
7. For persons listed in Part 6 this article, decided to include in the register until December 31 2010 year do not apply the conditions set point of 3 3 article 61, part 2 article 67, part 5 article 70, part 4 article 76, part 3 article 82 this Federal Law, when it is activated, respectively, in the register of customs representatives, customs carriers, owners of temporary storage, bonded warehouse owners and owners of duty free shops.
8. If up to 1 December 2010 the normative legal act issued in accordance with part 13 of Article 54 of this Federal Law that establishes the procedure for the implementation by customs authorities of actions when including in the register of authorized economic operators, persons against whom special simplified customs clearance procedures are established In accordance with the Customs Code of the Russian Federation and which until 31 December 2010 year in writing informed the federal executive authority authority Customs authority on their consent to be included in the register of authorized economic operators in the manner and under the conditions established by the customs legislation of the Customs Union and this Federal Law may use the special simplifications established for them in accordance with the Customs Code of the Russian Federation to Expiration of 90 days after the effective date of the said normative legal act.
9. If prior to 1 December 2010 the normative legal act issued in accordance with part 13 of Article 54 of this Federal Law that establishes the procedure for the implementation by customs authorities of actions when including in the register of duty-free shops, persons who are owners of duty-free shops in accordance with The Customs Code of the Russian Federation and which until 31 December 2010 year in writing informed the customs authority in the region where the shop is located Of their consent to be included in the register of duty-free shops in the manner and under the conditions established by the customs legislation of the Customs Union and this Federal Law shall operate until the expiration of 90 days from the date of entry into force of this regulatory legal act.
10. Government of the Russian Federation shall ensure that regulations specified in parts and 8 9 this Article not later 1 January 2012 year.
11. Until October 1 2011, customs fees for customs operations are paid at the rate established for the collection of customs fees for customs clearance in accordance with the customs legislation of the Russian Federation.
12. Bank guarantees, contracts of pledge of goods and other property and surety agreements taken as security for payment of customs duties in accordance with the Customs Code of the Russian Federation, are used as the payment of customs duties and taxes on the relevant obligations set out by the customs legislation of the Customs Union and the laws of the Russian Federation on customs, before they expire.
13. Until January 1 2015 year declaring imported to Russia and exported from the Russian Federation of electricity produced by the customs declaration on the last day of the month following each calendar month of actual delivery of the goods.
14. The provisions of Article 3 279 this Federal Law shall be applied from the date of the establishment of the Government of the Russian Federation, the list of goods specified in the articles of 4 279 hereof.
15. The movement across the customs border of the Customs Union of aircraft used for the carriage of passengers and / or goods immersed in the customs territory of the Customs Union and subject to unloading outside this territory or immersed outside the customs territory of the Customs Union and subject to unloading in this territory may be carried out Using the customs procedure for customs transit in accordance with subparagraph 1 of paragraph 2 of Article 215 of the Customs Code of the Customs Union. The provisions of this section apply until 31 December 2011.
16. Customs operations in respect of goods of the Customs Union, exported in the artificial islands, installations, structures, over which the Russian Federation has jurisdiction in accordance with Russian legislation and international law, is in the field of export from the Russian Federation, and in respect of such goods, imported from the specified objects - places of entry into the territory of the Russian Federation.
17. Customs union, traveling between the territories of the Russian Federation and the territories of artificial islands, installations, structures, over which the Russian Federation has jurisdiction in accordance with Russian legislation and international law, are not subject to customs declaration and moved without payment of customs duties and taxes and without application prohibitions and restrictions.
18. Customs controls on moving goods between the territory of the Customs Union of Russia and areas of artificial islands, installations, structures, over which the Russian Federation has jurisdiction in accordance with Russian legislation and international law, shall be as determined by the federal executive body authorized to field of customs.
19. Persons of authority in respect of goods transported between the territory of the Russian Federation and the territories of artificial islands, installations, structures, over which the Russian Federation has jurisdiction in accordance with Russian legislation and international law, are required to provide the necessary documents and information to the customs authorities.
20. To establish that it is considered uncollectible to recover the arrears in payment of customs payments (arrears), interest, which is listed as of 1 January 2010 for organizations that meet the characteristics of an invalid legal entity established by the Federal Law of 8 August 2001-No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs", and are not in the procedures used in the case of insolvency (bankruptcy), and for which the bailiff rendered Eno the decision on the termination of the enforcement proceedings in connection with the inability to recover the specified debt for payment of customs payments (arrears), interest, interest. The decision on the recognition of the arrears in payment of customs payments (arrears), penalties, interest that is uncollectible for collection and for its write-off is specified in this article is taken by the customs authority, before which there is an arrears in payment of customs payments (arrears), penalties, interest. The list of documents, in the presence of which a decision is made to recognize the arrears in payment of customs payments (arrears), penalties, uncollectible to collect and write off, specified in this Article, and the procedure for decommissioning are approved by the federal executive body authorized in the field of customs. (See RF FCS Order No. 886 from 29.04.2011)

Article 323. Transitional provisions for the logistical and social guarantees of customs officials
1. Customs officials shall be provided with uniforms. The shape of this garment, the order of issue, insignia and rations clothing allowance of customs officers by the Russian Government. The order of wearing uniforms established by the federal executive body authorized in the field of customs.
2. In the event of the death of an official of a customs authority in connection with the performance of official duties, the family of the deceased and his dependents are paid a lump-sum allowance in the amount of 10-fold annual monetary maintenance of the deceased at the last place he is replaced by the customs body. The minors of the deceased customs official are additionally paid a monthly allowance in the amount of the monthly monetary maintenance calculated as one twelfth of the annual monetary maintenance (hereinafter in this article - the monthly monetary maintenance) of the deceased at the last place he is replaced by the customs body, before coming of age or appearance Independent source of income, and full-time students in educational institutions of primary professional Secondary, vocational, higher professional education - until the end of training.
3. When an official of the customs body receives a bodily injury in connection with the performance of his official duties, excluding for him the opportunity to continue to engage in official activities, the specified person is paid a lump-sum benefit in the amount of 5-fold annual monetary maintenance for the last position he replaces with the customs authority, as well as in For 10 years - allowance in the amount of the difference between the size of his monthly salary for the last replaced position and the size of the pension. When an official of the customs body receives other bodily injury, a one-time benefit is paid to him in the amount of five monthly monetary contents.
4. Damage to the property of the customs authority or his close relatives in connection with the exercise of official duties, shall be compensated in full.
5. Payment specified in this section benefits and compensation for damage to property, are covered by the federal budget, with subsequent recovery of these amounts with the perpetrators.
6. The decision to pay these benefits in this article is taken head of the customs authority at the place of service of the victim on the basis of a court judgment or decision of the investigating authorities to discontinue the proceedings or suspend the investigation, as well as decisions not to institute criminal proceedings in connection with the death of a suspect.
7. Compensation for damage to property, by decision (judgment) of the court.
8. Annual salary of a customs officer, used to calculate the dimensions specified in this section benefits, including all types of cash payments that the person must have been obtained in the year of death or bodily injury.
9. The amount of the monthly allowance paid to the minor dependents of the deceased customs officer and the allowance in the amount of the difference between the amount of monthly pay for the last replaced position in the customs authority and the amount of the prescribed pension paid to the customs official in connection with his bodily injury, excluding for His ability to continue to engage in official activity, are indexed in the manner established by the Government of the Russian Federation eration. (See Resolution of the Government of the Russian Federation No. 104 of 25.02.2011)
10. Benefits and compensation amounts of property damage by the customs authority, in which he served until the death of the victim, personal injury or property damage, and in the event that this customs office reorganized or liquidated - his successor or superior customs authority.
11. For the purpose of this article dependents of the deceased customs officer recognized his family members and other persons on its full content or recipients of its assistance, which was their constant and main source of livelihood.
12. The order of payment specified in this section benefits and compensation amounts of property damage is determined by the federal executive body authorized in the field of customs. (See order FCS № 1242 from 15.06.2011)
13. Customs officials shall be subject to compulsory state personal insurance through the federal budget. The objects of state compulsory private insurance are the life and health of customs officials.
14. Insured under mandatory state personal insurance are:
1) loss (death) of a customs officer (hereinafter - the insured) in service to the customs authorities or before the expiration of one year after leaving the customs authorities as a result of injuries (concussion), and other injuries, diseases that are derived from their official responsibilities;
2) establishment of the insured disability in the performance of his duties during his service in customs or before the expiration of one year after leaving the customs authorities;
3) the insured in connection with the performance of his duties in customs in serious bodily injury or a less serious injury.
15. Insurance amounts payable upon the occurrence of insurance claims in the following sizes:
1) in case of death (death) of the insured during the period of his service in customs or before the expiration of one year after leaving the customs authorities as a result of injuries (concussion), and other injuries, diseases that are derived from their official duties, his heirs (to presentation of a certificate of inheritance) - amounting 12,5-times the annual salary;
2) in determining the insured disability in the performance of his duties during his service in customs or before the expiration of one year after leaving the customs authorities:
a) I disabled the group - in the amount 7,5-times the annual salary;
b) Group II disabled - at a rate 5-times the annual salary;
c) Group III disabled - at a rate 2,5-times the annual salary;
3) in case of the insured in connection with the performance of his duties in customs grievous bodily harm - in the amount of annual salary, and in the case of a less severe bodily injury - in the amount of semi-annual pay.
16. The sum insured under this insurance is paid regardless of payments on other types of insurance and benefits in the order of compensation.
17. Annual salary of a customs officer, used for the calculation of insurance premiums is determined by the last substitutable this official post in the customs authority and includes all types of cash payments that the person would have to get a year of the loss.
18. Other conditions and the procedure for compulsory state personal insurance customs officials are determined by agreement between the federal executive body authorized in the field of customs (the insured), and an insurance company (insurer). During this contract includes provisions for the insurance amount, term of the contract, the amount, time and manner of payment of the insurance premium (the premium), rights, the duties and responsibilities of the insured and the insurer.
19. The provisions of subsections 1 - 18 this Article shall apply to the entry into force of the federal law that defines the conditions and order of law enforcement service as a form of the Federal Civil Service in the Russian Federation, and making the appropriate changes to the Federal Law of July 21 1997 year № 114-FZ "On service of the customs authorities of the Russian Federation "and the Federal Law of July 27 2004 year № 79-FZ" On the State Civil Service of the Russian Federation. "

Article 324. Repeal of certain legal acts (Certain Provisions of Legislative Acts) of the Russian Federation
1. Declare invalid from the date of entry into force of this Federal Law:
1) Article 1 - 357.9, 2 items and articles 3 357.10, articles 358 - 439 Customs Code (Code of Laws of the Russian Federation, 2003, № 22, Art. 2066; 2004, № 46, Art. 4494; 2009, № 30 , Art. 3733);
2) article 19 Federal Law of June 29 2004 year № 58-FZ "On Amendments to Certain Legislative Acts of the Russian Federation and the Annulment of Certain Legislative Acts of the Russian Federation in connection with the implementation of measures to improve governance" (Collected Legislation of the Russian Federation, 2004, № 27, Art. 2711);
3) article 2 Federal Law of August 20 2004 year № 118-F3 "Amendments to the Code of Administrative Offences of the Customs Code of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, № 34, Art. 3533);
4) points 1 - 7, paragraphs three - sixty-six and seventy - seventy-seventh paragraph of Article 8 1 Federal Law of November 11 2004 year № 139-FZ "On Amendments to the Customs Code of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, № 46, Art. 4494);
5) article 9 Federal Law of July 18 2005 year № 90-FZ "On Amendments to Certain Legislative Acts of the Russian Federation" (Collected Legislation of the Russian Federation, 2005, № 30, Art. 3101);
6) Federal Law of December 31 2005 year № 204-FZ "On Amendments to Article 147 388 and Customs Code of the Russian Federation" (Collected Legislation of the Russian Federation, 2006, № 1, Art. 15);
7) article 26 Federal Law 10 January 2006 year № 16-FZ "On the Special Economic Zone in the Kaliningrad Region and on Amendments to Certain Legislative Acts of the Russian Federation" (Collected Legislation of the Russian Federation, 2006, № 3, Art. 280);
8) article 1 Federal Law of February 18 2006 year № 26-FZ "On Amendments to the Customs Code of the Russian Federation and the Federal Law" On special protective, antidumping and countervailing measures on imports of goods "(Collected Legislation of the Russian Federation, 2006, № 8 , Art. 854);
9) article 11 Federal Law of December 30 2006 year № 266-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of state control at checkpoints across the state border of the Russian Federation" (Collected Legislation of the Russian Federation, 2007, № 1 , Art. 29);
10) Federal Law of June 6 2007 year № 88-FZ "On Amending Article 177 Customs Code of the Russian Federation" (Collected Legislation of the Russian Federation, 2007, № 24, Art. 2831);
11) article 5 Federal Law of October 30 2007 year № 240-FZ "On Amending the Federal Law" On special economic zones in the Russian Federation "and Certain Legislative Acts of the Russian Federation" (Collected Legislation of the Russian Federation, 2007, № 45, Art . 5417);
12) article 12 Federal Law of December 6 2007 year № 333-FZ "On Amending the Federal Law" On fisheries and conservation of marine biological resources "and Certain Legislative Acts of the Russian Federation" (Collected Legislation of the Russian Federation, 2007, № 50, Art . 6246);
13) article 7 Federal Law of June 26 2008 year № 103-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of public administration in the area of ​​customs" (Collected Legislation of the Russian Federation, 2008, № 26, Art. 3022 );
14) article 18 Federal Law of December 3 2008 year № 250-FZ "On Amending the Federal Law" On fisheries and conservation of marine biological resources "and Certain Legislative Acts of the Russian Federation" (Collected Legislation of the Russian Federation, 2008, № 49, Art . 5748);
15) article 3 Federal Law of December 30 2008 year № 314-FZ "On Amendments to the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation to improve the efficiency of taxation fishing industry" (Collected Legislation of the Russian Federation, 2009, № 1 , Art. 22);
16) article 2 Federal Law of April 9 2009 year № 58-FZ "On Amendments to the Budget Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" (Collected Legislation of the Russian Federation, 2009, № 15, Art. 1780);
17) Federal Law of July 24 2009 year № 207-FZ "On Amendments to the Customs Code of the Russian Federation" (Collected Legislation of the Russian Federation, 2009, № 30, Art. 3733);
18) Federal Law of October 13 2009 year № 231-FZ "On Amendments to Article 69 119 and Customs Code of the Russian Federation" (Collected Legislation of the Russian Federation, 2009, № 42, Art. 4859);
19) Federal Law of October 13 2009 year № 232-FZ "On Amendments to Article 138 325 and Customs Code of the Russian Federation" (Collected Legislation of the Russian Federation, 2009, № 42, Art. 4860);
20) article 14 Federal Law of November 25 2009 year № 267-FZ "On Amendments to the Basic Law of the Russian Federation on the protection of public health and to Certain Legislative Acts of the Russian Federation" (Collected Legislation of the Russian Federation, 2009, № 48, Art. 5717) ;
21) Federal Law of November 28 2009 year № 290-FZ "On Amending Article 334 Customs Code of the Russian Federation" (Collected Legislation of the Russian Federation, 2009, № 48, Art. 5740).
2. Are abrogated with 1 October 2011 year:
1) Customs Code (Code of Laws of the Russian Federation, 2003, № 22, Art. 2066);
2) Federal Law of November 11 2004 year № 139-FZ "On Amendments to the Customs Code of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, № 46, Art. 4494).
Article 325. Entry into force of this Federal Law
1. This Federal Law shall enter into force one month after its official publication, except those for which this Article other terms of their entry into force.
2. Part 1 - 4 130 articles of this Federal Law shall enter into force from October 1 2011 year.
3. Article 189, 190 and parts 2 - 10 191 articles of this Federal Law shall enter into force on January 1 2013 year. - In the Federal Law № 409-FZ, the 06.12.2011
4. The provisions of paragraph 3 2 120 articles of the present Federal law applies to legal relations arising from 1 July 2010 year.

Russian President Dmitry Medvedev