russian Chinese (Simplified) English filipino Italian Japanese Korean malay ภาษาไทย Tiếng Việt

INTERNAL RELEASE

Release of goods for domestic consumption - customs regime, in which goods imported into the customs territory of the Russian Federation remain in this territory without the obligation to re-export them.

The application of the customs regime of release for domestic consumption is regulated by the following documents

  • Labor Code of the Russian Federation (§ 1 of Chapter 18 of the Labor Code of the Russian Federation)
  • Order of the Federal Customs Service of Russia of August 3, 2006 No. 724 "On Approval of New Forms of Sets of Forms for the Customs Declaration and Transit Declaration"
  • Order of the Federal Customs Service of Russia of August 11, 2006 No. 762 "On Approval of the Instruction on the Procedure for Completing the Cargo Customs Declaration and Transit Declaration"
  • Order of the Federal Customs Service of Russia dated April 25, 2007 No. 536 "On approval of the List of documents and information required for customs clearance of goods in accordance with the selected customs regime"
  • Order of the State Customs Committee of Russia of March 30, 2004 No. 395 "On approval of the Instruction on the performance of customs operations when declaring goods in electronic form"

Considering that in most cases, when goods are released, imported into the customs territory of the Russian Federation, there is a collection of all main types customs dutiesYou can also select:

  • Federal Law "On Customs Tariff"
  • Tax Code
  • Decree of the Government of the Russian Federation of November 27, 2006 No. 718 "On the Customs Tariff of the Russian Federation and Commodity Nomenclature Used in Foreign Economic Activity"
  • Decree of the Government of the Russian Federation of December 28, 2004 No. 863 "On the rates of customs duties for customs clearance of goods"

In addition to the above, there are a number of documents providing additional requirements for the import into the customs territory of the Russian Federation (in the release mode for domestic consumption) of certain types of goods, for example, weapons, food, cultural property, etc. These requirements are classified as prohibitions and restrictions provided for by the legislation of the Russian Federation on state regulation of foreign trade activities.

The application of the customs regime of release for domestic consumption provides for several options for the release of goods.

  1. Release of goods for free circulation, subject to payment of all necessary customs duties and taxes, as well as compliance with the restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade. Goods released into free circulation for customs purposes acquire the status of Russian goods.
  2. The customs regime of release for domestic consumption (with the aim of registering goods for free circulation) can be declared not only when goods are imported, but also when they are in the customs territory of the Russian Federation in accordance with the previously declared customs regime. For example, in cases of release for free circulation:
    • foreign goods for processing and (or) products of their processing;
    • temporarily imported goods;
    • goods stored in customs warehouse

Conditional release of goods

Conditional release of goods exempt from payment customs duties, taxes or conditional release without providing the necessary permits confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation, as well as conditional release when granting a deferral or installment plan for the payment of customs payments or in case of actual non-receipt of the amounts of customs duties and taxes on the account of the customs authority.

The conditionally released goods continue to maintain their status under customs control and are treated as foreign goods.
The use of the customs regime of release for domestic consumption, with the existing privileges in the payment of customs duties, may have its own characteristics.
For example, when humanitarian aid is placed under the customs regime of release for domestic consumption, a full exemption is granted import customs payments (Resolution of the Government of the Russian Federation of April 4, 1999 No. 1335 "On Approval of the Procedure for the Rendering of Humanitarian Aid (Assistance) to the Russian Federation"), while full or partial sale of humanitarian aid is prohibited.

Restrictions are also provided for the import of goods as a contribution to the authorized (pooled) capital of enterprises with foreign investment. In this example, the release regime for domestic consumption is also declared, but in view of the provision of benefits in relation to imported goods (exemption from customs duties, and for technological equipment and value added tax), conditional release requirements are applied related to the prohibition of the sale of such goods

.
In cases where the conditional release of goods in the release mode for domestic consumption was 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, such goods are not subject to transfer to third parties, including through their sale or alienation in another way, and in cases where restrictions on the import of these goods are established in connection with checking the quality and safety of these goods, then a ban is imposed on their use (exploitation, consumption) in any form.

Features of customs declaration of goods placed under customs release regime for domestic consumptionEnvisage

  1. Preliminary Declaration of Goods
  2. Declaration of goods of various names contained in one consignment with an indication of one classification code for TN VED of Russia
  3. Supply incomplete customs declaration
  4. Supply periodic customs declaration
  5. Release of goods prior to filing a customs declaration