Information note on Russian measures affecting TIR and transit movements in the Russian Federation as of 1 December 2013 (1)


2013-11-29

 

The Russian Federal Customs Service (FCS) has confirmed the termination of its agreement with the national guaranteeing association for TIR operations in the Russian Federation as of 1 December 2013.

The TIR Convention cannot be applied in a territory which is not covered by a national guaranteeing association. That means that it will no longer be possible to use TIR carnets for goods to be directly transported to or from Russia.  For transit operations in the EU territory, only the EU transit procedure can be used. For goods crossing Russia, the TIR carnet can be used in other contracting parties to the TIR Convention concerned by such movements. However, the application of TIR procedure will be suspended according to Article 26 of the

TIR Convention while the goods move in Russia.

The EU operators are therefore advised to take into account the need for different transit procedures in the EU and in Russia for transports of goods to and from Russia. For customs transit procedure in the EU, further information is available from the dedicated web page of the European Commission or via the information centres of the EU Member States.

The European Commission has received from the FCS the following information on questions regarding the handling of transit movements as of 1 December in Russia.

Please consult the website of FCS (www.customs.ru in Russian or

http://eng.customs.ru/ in English) or contact the Russian authorities should you need more information on how the new situation should be handled. References made below to ‘the Customs Union' (or ‘CU') shall be understood as referring to the Customs Union agreement between Belarus, Kazakhstan and the Russian Federation.

 

ANNEX 1

Information obtained from the FCS of Russia2

The procedure for implementing customs operations by customs officials during the transportation of goods through the customs territory of the Customs Union (CU) must be viewed in the context of each specific case, since it depends directly on a number of factors, including the characteristics of goods, their cost, terms of delivery, etc.

That is why, in order for the persons concerned to obtain advice in accordance with the

Administrative Regulation of the Federal Customs Service on the provision of a public service in reporting on acts of customs legislation by the Customs Union, the customs legislation of the Russian Federation and other legal acts of the Russian Federation in the field of customs and on consultation concerning customs and other issues within the competence of the customs authorities, approved by Order No 1128 of FCS Russia of 9 June 2012, it is necessary for them to contact the competent customs authorities in those regions where customs operations involving goods are planned.

The references to relevant legal texts are in Appendix 1.

1. Management of TIR operations in the Russian Federation as from 1.12.2013

If the goods are imported across the Russian section of the customs border of the Customs Union and are transported in accordance with the customs transit procedure to customs authorities of destination located in the territory of the CU member states, the TIR procedure will be terminated at the place of arrival of goods into the customs territory of the Customs Union. If the goods are imported across the Russian section of the customs border of the Customs Union and are transported in accordance with the customs procedure through the territory of the Customs Union for further export, then at the time the goods are present in the customs territory of the Customs Union the TIR procedure will be suspended.

2. Customs transit procedure in the Russian Federation

Transit procedure for the entry and transit of goods in Russia

In accordance with the provisions of Article 215 of the Customs Code of the Customs Union (CC CU), the transportation of foreign goods through the customs territory of the Customs Union is carried out using the customs transit procedure.

One of the conditions for placing goods under the customs transit procedure in accordance with Article 216(5) of the CC CU is the adoption of measures to ensure the observation of the procedure, including the provision of security for the payment of customs duties and taxes.

 

Declarant for the customs transit procedure

Article 186 of the CC CU lays down that the following entities may be declarants for the customs transit procedure:

1. a person from a CU member state:

- who has concluded a foreign business transaction on his own behalf or on whose behalf the transaction has been concluded;

- who has the right to own, use and/or dispose of goods (in the absence of a foreign business transaction);

2. foreign persons:

- a natural person transporting goods for personal use;

- a person enjoying customs privileges in accordance with Chapter 45 of the CC CU;

- a person who has the right to dispose of goods not forming part of a transaction, one of the parties to which is a person from a CU member state;

3. a carrier, including a customs carrier;

4. a shipping agent, if he is a person from a CU member state.

Transit declaration and documents needed

Transportation and commercial documents are accepted as a transit declaration. The basis of the transit declaration is the transportation document, while other documents constitute integral parts thereof.

The completed pages of a transit declaration printed out by an official at the customs authority of dispatch using the 'transit operations' software may be used as a transit declaration.

The transit declaration shall contain the following information:

1. Details of the consignor and of the consignee of the goods in accordance with the transport documents (freight);

2. Details of the country of dispatch/export and the country of destination;

3. Particulars of the declarant;

4. Identification of the carrier/carriers;

5. Details on the means of transport for the international transport of the product concerned;

6. Name, quantities and costs of the goods in accordance with the trade, transport and transport documents;

7. Commodity code in accordance with the Harmonised Commodity Description and Coding System of export or the goods nomenclature code (at least 6 digits);

8. Gross weight or size and quantity of the goods in additional units (if data available for each code/or export number of the nomenclature of the Harmonised Commodity Description and Coding System;

9. Quantity of cargo;

10. Destination of the goods according to transport (transport documents, freight orders);

11. Documents of compliance with the restrictions on the movement of goods across Community borders, where such movement is permitted in the presence of these documents;

12. Information concerning the planned means of the transhipment or reloading on the route.

 

3. Guarantees

Requirement for a guarantee on goods in transit and place where the guarantee shall be provided

In accordance with Article 85(5) of the CC CU, when transporting goods under the customs transit procedure, security for the payment of customs duties and taxes may be entrusted to the customs authority of dispatch or the customs authority of destination except where another customs authority to which the security may be presented is laid down by the legislation of a member state of the Customs Union.

At the customs authority of dispatch located at the place of arrival of goods in the customs territory of the Customs Union, when the goods are placed under the customs transit procedure it is necessary to provide a document confirming the acceptance of security for the payment of customs duties and taxes.

In accordance with Article 3 of the Agreement of 21 May 2010 between the Governments of the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan concerning certain issues relating to the provision of security for the payment of customs duties and taxes for goods transported in accordance with the customs transit procedure, specific features of the collection of customs duties and taxes and the procedure for the transfer of recovered amounts for such goods, the certificate of security for the payment of customs duties and taxes ('the certificate') is a document confirming the acceptance of security for the payment of customs duties and taxes when transporting goods in accordance with the customs transit procedure.

At present, in accordance with Instruction No. 262-r from FCS Russia of 9 August 2013 concerning the experiment of using the information concerning certificates of security for the payment of customs duties and taxes contained in the software of the Single Automated Information System for Customs Authorities when placing goods under the customs transit procedure, it is not necessary to present the second and third copies of the certificate when transporting goods in accordance with the customs transit procedure by automotive transport to the customs authorities of dispatch and of destination indicated in this Instruction. The information concerning the certificates is in electronic format.

 

Guarantee companies3

The guarantee may be obtained from the organization with which the FCS has a surety contract. At present, such contracts are concluded with the insurance companies Arsenal, Adal, Rostek, Customs card and Multiservice payment system.

Additional information on guarantees, as extracted from the instruction published on FCS website on 29.07.20134, can be found in the Appendix 2.

Type of guarantees

According to the customs legislation of the Customs Union, the following methods are used for the payment of customs duties and taxes: cash, bank guarantee, surety and pledge of property. The procedure for the deposit and return of cash (money) as security for payment of customs duties and taxes is defined by Articles 145 and 149 of Federal Law No 311-FZ of 27 November 2010 on customs regulation in the Russian Federation ('the Federal Law').

Bank guarantees are used in accordance with the provisions of Article 141 of the Federal Law. The provision of a pledge of property or surety as security for payment of customs duties and taxes is in accordance with Articles 140 and 146 of the Federal Law.

If one and the same person in the territory of one of the CU member states carries out several customs operations within a certain time, the customs authority of that CU member state may be given a general security for payment of customs duties and taxes. The procedure for the application of a general security is defined by Article 87 of the CC CU and Articles 138 and 139 of the Federal Law.

 

Determination of the amount of the guarantee

The total amount of security for the payment of customs duties and taxes when placing goods under the customs transit procedure in accordance with Article 88 of the CC CU is determined on the basis of the amount of customs duties and taxes payable when placing goods under the customs procedures for release for internal consumption or export, not including tariff preferences and privileges for the payment of customs duties and taxes in the CU member state whose customs authority releases the goods, but not less than the amounts of customs duties and taxes which would be due in other CU member states if such goods were to be placed under the customs procedures for release for internal consumption or export, not including tariff preferences and privileges for the payment of customs duties and taxes in the territory of these CU member states. To determine the amount of security for the payment of customs duties and taxes, the foreign currency exchange rate used is laid down by the legislation of the CU member state whose customs authority releases the goods in accordance with the customs transit procedure.

Cost of the guarantees

FCS Russia does not have yet information on the cost of guarantees.

When to provide the guarantee

In accordance with point 3 of the Procedure for customs operations by customs authorities, in relation to the submission and registration of a transit declaration and completion of the customs transit procedure approved by Decision No 438 of the CU Commission of 17 August 2010, when submitting a transit declaration it is necessary to include a document confirming the provision of security for the payment of customs duties and taxes.

Security for the payment of customs duties and taxes may be submitted not only at the actual

crossing of the customs border of the Customs Union but also in advance of the crossing.

Person providing the guarantee

In accordance with Article 85(3) of the CC CU, security for the payment of customs duties and taxes is provided by the payer, while during the transportation of goods in accordance with the customs transit procedure it can be provided by a person other than the payer if this person has the right to own, use and/or dispose of the goods for which the security for the payment of customs duties and taxes is provided. In accordance with Article 79 of the CC CU, a payer of customs duties and taxes is a declarant or other person subject to an obligation to pay customs duties and taxes in accordance with the CC CU, international agreements of the CU member states and/or the legislation of the CU member states.

Exceptions, simplifications5

As of 1 November the FCS launched an experiment6 that will allow large and stable Russian operators to simplify the movement of goods carried by road in the customs transit.

 

 

 

(1) Based on information received from FCS by 27 November 2013, 12.00 GMT

2 Disclaimer: This note is solely based on information provided by FCS and has not been verified. The European

Commission cannot therefore guarantee its accuracy and completeness.

3 http://www.customs.ru/index.php?option=com_content&view=article&id=18413:2013-10-29-11-13-

01&catid=40:2011-01-24-15-02-45&Itemid=2094&Itemid=1835

4 http://customs.ru/index.php?option=com_content&view=article&id=17922:2013-07-29-14-59-

37&catid=40:2011-01-24-15-02-45&Itemid=2094&Itemid=1835

5 http://www.customs.ru/index.php?option=com_content&view=article&id=18478:-12----------&catid=40:2011-

01-24-15-02-45&Itemid=2094&Itemid=1835

6 http://customs.ru/index.php?option=com_content&view=article&id=18443:2013-11-01-10-31-

59&catid=40:2011-01-24-15-02-45&Itemid=2094&Itemid=1835