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Customs clearance Customs regimes Release for domestic consumption

Production for domestic consumption

Release of goods for domestic consumption - customs regimeUnder which goods imported into the customs territory of the Russian goods remain in the area without the obligation to re-export them.

Application of customs procedure of release for domestic consumption is governed by the following documents

  • Labour Code (§ 1 head 18 Customs Code)
  • Order of the FCS of Russia from August 3 2006 city № 724 "On approval of new forms of sets forms a customs declaration and the transit declaration"
  • Order of the FCS of Russia from August 11 2006 city № 762 "On Approval of the procedure for filling the cargo customs declaration and the transit declaration"
  • Order of the FCS of Russia from April 25 2007 city № 536 "On approval of the list of documents and information required for customs clearance in accordance with the chosen customs regime"
  • Order of the State Customs Committee of Russia from March 30 2004 city № 395 "On Approval of the performance of customs operations, the declaration of goods in electronic form"

Given that in most cases, with the release of the goods imported into the customs territory of the Russian Federation, there is a collection of all major customs dutiesYou can also select:

  • Federal Law "On Customs Tariff"
  • Tax Code
  • Government Decree of November 27 2006 city № 718 "On the Customs Tariff of the Russian Federation and the commodity classification, used in foreign trade activities"
  • Government Decree of December 28 2004 city № 863 "On rates of customs fees for customs clearance of goods"

Except as noted there are a number of documents that provide additional requirements for the import into the customs territory of the Russian Federation (in the mode of release for domestic consumption) of certain goods, such as weapons, food, cultural values, etc. These requirements are referred to the prohibitions and limitations provided by the legislation of the Russian Federation on state regulation of foreign trade.

Application of customs procedure of release for domestic consumption provides several options for release of goods.

  1. Release of goods for free circulation, subject to the payment of all necessary customs duties, taxes, and subject to the limitations established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade. Goods released for free circulation, for customs purposes, acquire the status of Russian goods.
  2. Customs regime for domestic consumption (with the intention of presenting the goods for free circulation) may be claimed not only the importation of goods, but also for their stay in the customs territory of the Russian Federation in accordance with the previously declared customs regime. For example, in the case of release for free circulation:
    • foreign goods for processing and (or) products;
    • temporarily imported goods;
    • goods stored incustoms warehouse

Conditional release of goods

Conditional release of goods exempt from customs duties, Taxes or conditional release without providing the necessary permits, confirming compliance with the restrictions set out in accordance with Russian law, and conditional release for deferment or installment payment of customs duties or in the actual uncollected customs duties and taxes at the expense of the customs authority.

Conventionally produced goods continue to maintain the status under customs control and are treated as foreign goods.
The use of the customs regime for release for domestic consumption in the benefits that occur in the payment of customs duties, may have their own characteristics.
For example, when you place the humanitarian aid under the customs procedure of release for domestic consumption are granted full exemption from import customs payments (Government of the Russian Federation on April 4 1999 city № 1335 "On approval of the provision of humanitarian aid (assistance) of the Russian Federation"), with full or partial prohibited sale of humanitarian aid.

Restrictions provided in the case of imported goods, as a contribution to the authorized (share) capital of enterprises with foreign investment. This example also states mode of release for domestic consumption, but in view of the provision of benefits in respect of imported goods (exemption from payment of customs duty, and for the process equipment and value-added tax), the requirements of conditional release relating to the prohibition of sale of such goods

.
In cases where the conditional release of goods in the release mode for domestic consumption is carried out by the customs authorities without submitting documents confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on state. Regulation of foreign trade activities, such goods are not subject to transfer to third parties, including by selling or alienating them in another way, and in cases where restrictions on the import of these goods are established in connection with the quality and safety of these goods, then a ban on their use (Exploitation, consumption) in any form.

Features of customs declaration of goods placed undercustoms procedure of release for domestic consumptionEnvisage

  1. Preliminary Declaration of Goods
  2. Declaration of goods of various names, contained in a single consignment from the same classification code forHS Russia
  3. Supply incomplete customs declaration
  4. Supply periodic customs declaration
  5. Release of goods to the customs declaration