Both Russians and citizens of other countries must adhere to certain rules when crossing the state border of the Russian Federation. Their content is aimed at regulating not only the order of movement of individuals across the demarcation line, but also the goods that they transport. Let us next consider the main requirements that are put forward for this type of movement.
Legislative regulation
All processes associated with the movement of both people and goods across the customs border are regulated by certain domestic regulations that are in force on the territory of the Russian Federation, as well as international documents signed with neighboring countries.
Currently, domestic regulation of movement across the Russian border occurs on the basis of the provisions presented by the Customs Code of the Russian Federation. The text of this document indicates not only the procedure for moving, but also the specifics of carrying out such actions. Moreover, this regulatory document prescribes a complete list of goods that are strictly prohibited from being transported across the demarcation line. Also, this act fully regulates certain measures of responsibility for violations committed in the field of crossing the customs border, as well as the procedure for bringing them to it.
As for international acts of this nature, among them the most extensive in content is the Customs Code concluded between the member countries of the Eurasian Economic Union, which includes the Russian Federation. Also, customs relations between the countries included in the association in question are, at certain points, regulated by the norms of the agreement “On the procedure for moving cash across the border.”
Concept of moving goods
The legislator gives a clear definition of the concept of “movement of goods”. One of the provisions of the Customs Code states that this action implies the commission of certain acts for the import or export of certain products across the border of the Russian Federation. It should be noted that these actions can be carried out not only using transport routes - the legislator includes in this concept goods and objects moved by postal shipments or using pipeline transport, power lines, etc.
As for the movement of individuals across the border, this concept represents the commission of actions represented in the form of a person actually crossing the state border. As noted in the legislation, this can be done both on foot and through the use of various types of transport, including land, air and water.
Any movement of goods and individual individuals must be carried out exclusively within the framework of the rules for crossing the customs border of the Customs Union and the Russian Federation.
Who is the declarant
When considering the specifics of the procedure for moving across the customs border, you should pay attention to the concept of “declarant”, which appears every now and then in the contents of the Customs Code. It means the person who is involved in the direct process of declaring those goods that are imported into the territory of the Russian Federation, as well as the one on whose behalf it is carried out, if it is carried out by a legally appointed representative.
In the event that the goods are transported in accompanying luggage, not only a Russian, but also a foreigner can act as a declarant. Even if this person has not yet reached the age of 16, then any of the accompanying parents will act as a declarant in the documentation. If there are no accompanying persons, then the minor is allowed to transport only those goods and amounts that are not subject to mandatory declaration.
Responsibilities of the declarant
In the process of moving goods, money, vehicles, and other valuables across the customs border, a person acting as a declarant is obliged to perform a number of actions prescribed by regulations governing issues in this area.
It should be noted that his main responsibility is to directly declare goods, which, at the first request of a customs officer, must be presented to him in the full transported volume. Also among the main responsibilities is the payment of duties and fees that are provided for by law for each group of goods. As a result of this action, the border guard officer is obliged to provide documents confirming the fact of its commission. In some cases, a person has the right to certain benefits when paying taxes and fees levied when processing goods transported across the customs border of the Russian Federation. In this situation, they should provide documents confirming this possibility.
The declarant is obliged to provide exclusively truthful information regarding the products transported. Moreover, the person must monitor the accuracy of the data specified in the contents of the declaration and be fully responsible for their veracity. If the declaration procedure is carried out orally, then documentary evidence of the specified information can be provided at the request of an authorized person.
In any situation, declarants are obliged to provide maximum assistance to the work of customs representatives related to the clearance of goods.
About declaration
Declaration is a certain process expressed by providing a customs officer with certain information regarding the objects being transported and their regime, which are necessary for carrying out customs operations. This information may be provided in written, oral or electronic form.
Declaration of goods orally is permitted only in relation to objects that are not among those that, on the basis of legislation, must be mentioned exclusively in writing. Oral declaration involves verbal communication to a customs officer of information regarding the absence of prohibited items in luggage, as well as those items that are subject to mandatory declaration in writing.
Declaration in a conclusive form implies the performance of certain actions that confirm the absence in the declarant’s luggage of such goods and objects that are subject to mandatory written mention. For this type of communication, two special corridors have been built at Russian Federation checkpoints - “red” and “green”. The first of them is intended for the movement of goods subject to mandatory written declaration, and the second - oral. Thus, the movement of a person through the “green” corridor means that he does not have objects that are subject to written declaration.
As for the written registration of the movement of goods, it is carried out by drawing up a declaration submitted to customs officials in two copies. All entries in the forms must be made exclusively by the declarant or his representative carrying out the direct movement of goods, in clear and legible handwriting. The customs declaration can be completed in both Russian and English.
List of goods for which a written declaration is required
The legislator has established a certain list of goods, the movement of which across the customs border of the EAEU must be accompanied by the presentation of a declaration in writing. These include personal belongings, the total value of which exceeds 65,000 rubles, and also weighing more than 35 kg. This action is also mandatory if an amount exceeding $10,000 (in any currency equivalent to the specified one) is exported outside the Russian Federation. As for funds transported on plastic cards, regardless of the amount in the account, they are not included in the declaration.
Domestic securities are also subject to declaration, including those that were previously imported into the territory of the state legally. The same applies to different types of precious metals, regardless of whether they are imported or exported. The legislator includes gold, platinum, silver, palladium, as well as osmium, ruthenium and iridium as precious metals. The same applies to precious stones, and these requirements apply even if the objects are imported temporarily.
Cultural, historical and artistic values that are associated with certain events of peoples, technology, and science are subject to mandatory declaration in writing. The legislator also includes objects of decorative and applied art, as well as ancient orders, coins and rare collections of fauna and flora.
Without a written declaration, it is prohibited to transport alcoholic beverages with a volume of more than 2 liters and tobacco products containing more than 250 g of tobacco. The same applies to toxic and potent substances, as well as narcotic drugs, precursors and psychotropic substances.
The requirement under consideration also applies to vehicles, objects that may contain information constituting state secrets, and military products.
Customs clearance of goods
It should be noted that the movement of goods across the customs border of the Customs Union must be carried out exclusively within the framework of the procedure established by law. So, if it is followed, any person who has the intention, represented in the form of transporting goods across the Russian border, must certainly register it in the prescribed manner.
Clearance of goods must be carried out in strict accordance with the Customs Code. All demands made by border guards must be strictly justified and limited only to those requirements provided for by the legislation currently in force in the country.
The operations under consideration apply to all goods transported across the customs border, regardless of which country is their sender, what their origin is, or their destination.
The registration procedure begins at the time of import of products, with the provision of the appropriate declaration, completed in the prescribed manner. A person can express his intention to register both in writing and orally.
To carry out some operations to import goods, you must have an appropriate permit issued by the customs authority. If such provision is necessary, it must be issued at the time of submission of the declaration, completed in accordance with the established requirements and after the official is satisfied that all established requirements are met in relation to the imported goods.
The procedure for registering goods should be carried out only at the locations of customs authorities and only at the reasoned request of the declarant.
Documents required to move goods across the border
The full list of documents that border guards will require to complete customs clearance is public. Anyone can familiarize themselves with it by visiting the official portal of the customs service of the Russian Federation, as well as by studying the provisions presented in the content of the code in question.
The required documents, first of all, include those that certify the identity of the person importing the products. They also need to provide a transaction passport, specifications translated into Russian, proforma, invoice, packing list, as well as the manufacturer’s price list. In addition to all this, customs officers will certainly be interested in certificates confirming the legal origin of the goods, as well as written confirmation of the fact of payment for the goods by the buyer. Mandatory documents also include payment orders, a detailed description of the imported goods, an export declaration and insurance certificates, which indicate not only the insured amount of the goods, but also an additional 10% of it.
It should be noted that all documents whose originals are presented in a foreign language must be translated into Russian. They can be presented both in the original and in the form of copies certified by a notary. Moreover, the legislator allows their provision in electronic form.
Transfer of currency and securities
When considering the specifics of moving goods across the customs border of the Customs Union, you should definitely pay attention to the specifics of transporting securities and currency.
The legislator allows both the import and export of the objects in question across the border of the Russian Federation, however, in relation to this type of transported objects, there is a rule of mandatory declaration of funds exceeding an amount equivalent to 10,000 US dollars. When moving material assets across the customs border of the Customs Union, the total amount of money must be recalculated in relation to the dollar. As for the recalculation of foreign currency, this process is carried out in accordance with the rate established by the Central Bank at the time of transportation of valuables.
Import of passenger cars
Currently, many people are interested in the features of moving vehicles across the customs border. It should be noted that the legislator allows such an action to be carried out on a temporary basis, provided that the car will be in the territory of the Russian Federation with temporary registration rights for a period not exceeding 6 months.
In accordance with the accepted rules for the movement of vehicles across the customs border, the import of a passenger car is possible only if the person has paid all duties and fees due for this. Citizens of foreign countries who transport their own vehicle for a period not exceeding the one during which its stay in Russia is planned may be exempt from paying additional amounts. In the event that the return movement of the vehicle across the customs border was made later than the declared period, then in this case the foreigner will have to pay all previously canceled fees in the established amounts.
1. Movement of goods across the customs border: concept, actions for import/export of goods (legal, illegal: concept, types), methods of import/export, concept of illegal movement of goods across the customs border
Movement of goods through a TG - the import of goods into the TT CU or their export from this territory. Import of goods to TT CU- this is the commission of actions related to the crossing of the TS, as a result of which the goods arrived at the TS TS in any way, including transfer to the MPO, the use of pipeline transport and power lines before their release by the TO. Export of goods from TT TS– these are goods intended for export from the TT TC by any means, including transfer to the MPO, the use of pipeline transport and power lines before the actual crossing of the TG
Import/export actions– acts of volitional behavior of persons, demonstrating the external expression of their will and consciousness:
· Legal– actions that are performed in pursuance and on the basis of legal norms (Legal acts, Legal actions
· Unlawful– actions that are committed contrary to and in violation of legal norms: Administrative offense, Criminal offenses, Customs legal offenses (delicts)
Types of import actions related to movement:
1. Actually, importation, as the actual crossing of the border
2. Registration of goods arrival at TT
3. Declaration of goods for customs transit from the points of arrival to the locations of the destination point
4. Registration of temporary storage of goods
6. Compliance with the requirements and conditions of customs procedures under which the goods are placed
Types of actions during export related to movement:
1. DT supply
2. Entrance (entry) of an individual to the ZTC
3. Entry of a vehicle into a vehicle border checkpoint
4. Delivery of goods to a transport organization
5. Delivery of the MPO to the postal service organization for sending outside the TT CU
6. Actions of persons directly aimed at the actual crossing of the TS TC with goods outside the designated places
Import/export methods:
1. Actually, importation is the actual crossing (in accompanied luggage, by the transport organization)
2. Forwarding to MPO
3. Pumping by pipeline transport
4. Transmission via power lines
Illegal movement of goods through the CU TG - movement of goods through the CU TG: In unspecified places, At unspecified operating hours of the TO in these places, With concealment from the TC, With false declaration, Using documents containing false information about the goods
2. Objects of movement across the customs border: types, their classification on various grounds (by direction of movement, by nationality, by subject list, etc.);
In the most general form, the objects of movement through a TG are: Goods - movable property moved through a TG, including, Vehicles for international transportation (see Article 4.40 of the TC TC) - these are vehicles imported or exported to/from the TT TS in purposes and/or the beginning of international transportation: Passengers, Cargo, Baggage, With the following on them: Special equipment for loading, unloading, parts and equipment
Objects can be classified on various grounds:
1. Depending on the direction of movement of goods: Import, Export, Transit
2. Depending on the nationality determined by the Customs Code of the Customs Union: Vehicles, Foreign goods
3. Depending on the purpose of movement: Commercial, Non-commercial (for personal use)
4. Depending on the presence/absence of legal regulations for movement: Prohibited for import/export, Restricted for import/export, Free for import/export
5. According to the subject list: Property, Currency of states, private currency, Foreign currency, Domestic securities, External securities, Traveler's checks, Electrical energy, Thermal energy, Oil and petroleum products, gas and other products transported by pipeline transport, vehicles classified as international transportation vehicles , Vehicle as real estate
3. Subjects (persons) of movement of goods across the customs border: concept, their classification on various grounds (by nationality, by civil legal status, etc.); (No)
4. Declarant: concept, historical and legal characteristics, persons entitled to be a declarant, legal status of the declarant;
Declarant– The person who declares the goods or on whose behalf the goods are declared.
In accordance with Article 186 of the Customs Code of the Customs Union, declarants can be: Persons of the states of the Customs Union:, Foreign persons, Certain categories of persons when declaring the customs procedure of Customs Union
In accordance with the usual practice of VTD, the declarant is a person of the state of the private sector, who has entered into a trade transaction and has certain powers in relation to the goods, however, in some cases, the conclusion of trade transactions occurs with the participation of intermediaries, whom the law does not recognize as declarants
In the absence of a RE transaction, declarants may be persons importing/exporting goods to carry out their own activities (for their own needs).
The Customs Code of the Customs Union grants the status of declarant in some cases to foreign persons:
· Individuals moving goods for personal use
· Foreign persons enjoying customs benefits in accordance with Chapter 45 of the Customs Code of the Customs Union
· Foreign organizations that have representative offices in the territory of the CTC states when applying for certain customs procedures: Temporary import, Re-export, etc.
When declaring the customs procedure for customs transit, declarants may be:
1. Persons specified in p. 186.1.2 of the Labor Code of the Customs Union (i.e. persons of the CTC states and foreign persons)
2. Carrier, incl. customs
3. Forwarder (but only from persons of the CTC countries)
Rights and obligations of the declarant (Article 187, 188 of the Labor Code of the Customs Union):
1. Inspect and measure goods subject to declaration
2. Be present during the customs inspection/inspection, taking samples and specimens by DL TO
3. Submit documents and information necessary for declaring goods in the form of electronic documents
4. Appeal decisions of action/inaction of the TO and DL TO
Responsibilities:
1. Perform customs declaration of goods
2. Provide TO the documents on the basis of which the DT is completed
3. Present the goods in cases established by the Customs Code of the Customs Union or at the request of the technical department
4. Pay customs duties or ensure their payment
5. Comply with the requirements and conditions of relevant customs procedures
5. Basic principles of moving goods across the customs border of the Customs Union (equal right of all persons to move goods, mandatory compliance with prohibitions and restrictions when moving goods, mandatory customs declaration and customs control of goods, mandatory compliance with the requirements and conditions for the use and disposal of goods before/after their release) ; concept, content of each principle.
Basic principles of movement of goods through the CU TG– fundamental, guiding ideas and principles expressing the essence and patterns of customs law and customs legislation that underlie the legal regulation of social relations related to customs activities and arising in the process or regarding the movement of goods through the Customs Union Customs Union
I. Equal right of all persons to move goods through the TG (Article 150.1 of the Labor Code of the Customs Union)
1. All persons have the right to move goods through the Customs Union on an equal basis. equal grounds of persons have their own subject, subjective and objective aspects
2. No one can be deprived of the right or limited in the right to move goods through the TS CU.
3. only the Customs Code of the Customs Union and international treaties of the states-ChTS and the Labor Code of the states-ChTS is the legal basis regulating customs relations related to the movement of goods
II. The obligation to comply with prohibitions and restrictions when moving goods through the CU TG (Article 152 of the CU TC)
1. The Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, as sovereign states, have the right to establish prohibitions and restrictions on the movement of goods through the TS CU.
2. The list of goods prohibited and restricted for movement is determined by the government of the Russian Federation, and in the Customs Union, by the governing body of the Customs Union.
Prohibitions: State security, Protection of morality, Protection of human life and health,
Restrictions: Fulfillment of international obligations, Protection of the domestic consumer market, Protection of the economic basis of state sovereignty
Consequences:
A. If import is prohibited - immediate export
b. In case of import restriction – detention
V. If there is a ban on export - non-release of goods from the territory of the vehicle
d. When restricting export - similar to banning export
III. Responsibility for customs declaration and customs clearance of goods transported through the CU TG
1. The universality of customs declaration and the Customs Code of all goods without exception.
2. Carrying out customs declarations and customs regulations in the manner and under the conditions provided for by law.
IV. Mandatory compliance with the requirements and conditions of use and disposal of goods before and after their release (Article 153 of the Labor Code of the Customs Union).
1. The possibility of using and disposing of goods before their release is determined by the technical specifications of the Customs Union, i.e.
2. Possibility of exercising legal ownership of the goods after their release in accordance with the requirements and conditions of the declared customs procedures
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Features of the movement of goods and vehicles across the customs border by individuals Any goods can be moved across the customs border of the Russian Federation, with the exception of those prohibited for movement. The main condition for the movement (import/export) of goods is compliance with the requirements established in the Customs Code, and as well as other regulatory legal acts adopted and in force on the territory of the Russian Federation.
The import of goods into the customs territory of the Russian Federation and the export from the customs territory occurs subject to the payment of customs duties, taxes and fees, as well as compliance with economic policy measures and other requirements established by the current customs legislation of the Russian Federation. Customs clearance of goods, the movement of which is carried out by individuals for personal, family, household, and other needs not related to business activities, occurs in the manner prescribed by Chapter 23 of the Customs Code of the Russian Federation. Individuals have the right to import and export goods beyond the customs border of the Russian Federation on an equal basis. At the same time, all transported goods are subject to customs control and clearance. The following travel methods are possible: -*accompanied baggage; *unaccompanied baggage; *shipping to an individual. Based on the application of an individual moving goods across the border, the customs authority determines the purpose of the goods based on its nature, quantity, and frequency of movement. When determining the purpose of goods, customs officials take into account the following factors: a) the nature of the goods, where traditional practices are taken into account their application and use, as well as consumer properties. The movement of goods not used in everyday life gives every reason to assume that their import (export) is carried out for the purpose of making a profit, unless an individual provides evidence to the contrary, the goods are considered to be moved for commercial purposes.; b) quantity of goods. Goods (homogeneous, having the same name, size, style, etc.) exceeding the needs of the person and his family members are considered to be moved for commercial purposes; c) frequency of import/export of goods. Periodic movement by the same person of goods having similar properties is considered as movement for the purpose of use for commercial purposes, unless the person proves the contrary; d) the circumstances of the trip, taking into account: the purpose of the trip, its duration, the country of stay (departure), the amount of currency earned, etc.
In relation to goods imported/exported by individuals, the following procedures for collecting customs duties can be used: *in the form of a total customs payment; *using uniform rates of customs duties; *full exemption from customs duties, taxes and fees.
Prohibitions and restrictions of an economic nature do not apply to such goods. Products do not require mandatory confirmation of conformity. In this case, a simplified procedure for customs clearance is applied. Full exemption from customs duties is applied if the following conditions are simultaneously met: *movement of goods occurs in accompanied or unaccompanied baggage; by air transport, the total cost of goods does not exceed 10,000 euros, and the total weight does not exceed 50 kilograms inclusive; the number of goods restricted for movement does not exceed established standards. Without paying customs duties, individuals can import cultural property, subject to their written declaration, as well as special registration.
Individuals recognized in the prescribed manner as refugees or forced migrants, as well as those moving from foreign countries to the Russian Federation for permanent residence, can import used goods (except for cars) without paying customs duties and taxes. Subject to the purchase of goods by the mentioned individuals before entering the territory of the Russian Federation.
Individuals can receive goods sent by international post without paying customs duties and taxes, if the cost of such goods sent within one week to one recipient does not exceed 1,000 euros and weighing no more than 31 kg.
The movement of goods (except for vehicles) with the payment of customs duties at uniform rates can be carried out if the import/export of goods is carried out by individuals in accompanied or unaccompanied luggage for personal, non-commercial purposes.
If the above norms are exceeded, then a single rate of customs duties and taxes in the amount of 30% in relation to this excess is applied, but not less than 4 euros per 1 kilogram.
The following rules apply to goods transported for personal, non-commercial purposes by individuals whose period of temporary continuous stay in foreign countries is more than 6 months:
if the total value of goods imported by them (except for vehicles) exceeds 10,000 euros, but not more than 10,000 euros, a single rate of customs duties and taxes is applied to such excess in the amount of 30% of the customs value of these goods.
in relation to vehicles (except for cars, uniform rates for which are established by the Regulations on the Application of Uniform Rates of Customs Duties and Taxes), a single rate of customs duties and taxes is applied in the amount of 30% of the customs value of these vehicles.
If an individual receives goods sent by international post within one week, the value of which exceeds 10,000 rubles, in relation to such excess, a single rate of customs duties and taxes is applied in the amount of 30% of the customs value of these goods.
The total customs payment should be understood as the payment of customs duties, taxes and fees without division into components, in the form of a total amount. The aggregate customs payment is applied in cases where:
the movement of goods is carried out in accompanied or unaccompanied baggage, and their total value exceeds 10,000 euros and/or the total weight exceeds 50 kilograms (to the extent of such excess);
goods are sent to the address of an individual who is not traveling across the customs border of the Russian Federation (except for international postal items);
an individual crosses the customs border of the Russian Federation more than once a month;
Alcoholic beverages are imported in the amount of no more than 3 liters per individual over 18 years of age. To calculate the total customs payment, the rates of taxes, duties and charges are determined by the legislative acts of the Russian Federation applied when moving goods by participants in foreign economic activity. These rates are determined in accordance with the codes of goods according to the Commodity Nomenclature of Foreign Economic Activity of Russia.
* In the case of importing only one type of tobacco products, the import of 200 cigars, 50 cigarillos, 250 grams of tobacco is allowed per individual over 18 years of age. Prohibited goods
Weapons and weapons of all kinds, military models and ammunition for them.
Explosives, potent poisons.
Narcotic and psychotropic substances, as well as devices for their use.
Works of art and antiquities, antiques and objects of significant artistic, historical or cultural value.
Printed works and media that undermine the morality of the population.
Other items, the import (export) of which is prohibited in accordance with the legislation of the Russian Federation.
For violation of customs rules, individuals are liable in accordance with the legislation of the Russian Federation on administrative violations (CAO RF).
The movement of goods by individuals across the customs border of the Russian Federation occurs subject to their mandatory declaration. Goods can be declared:
An individual moving goods (citizen of the Russian Federation, citizen of a foreign state);
Persons acting on the basis of a power of attorney (carriers, customs brokers);
Parents, guardians, adoptive parents or trustees, if the goods are transported by a minor individual under the age of 16;
The leader of the group during the organized departure/entry of a group of minors.
Russian legislation provides for two forms of declaration of transported goods:
oral form of declaration - a statement from an individual to the customs authority about the absence of those goods that are subject to mandatory written declaration among those transported across the border of the Russian Federation;
written declaration form - an application by an individual to the customs authority, which is provided for goods subject to mandatory written declaration.
The oral form of declaration also includes the declaration of transported goods in the Conclusive form. This form of declaration provides for the presence of a “red” and “green” channel system.
To use the conclusive form of declaration of goods transported by individuals, Russian legislation provides for a two-channel system of “red” and “green” channels at checkpoints.
"Red Channel". Its main purpose is the ability for individuals to declare goods they move, which are subject to Russian legislation regarding the mandatory declaration of goods in writing. As well as written declaration of goods that are not subject to this restriction, but can be declared at the request of an individual.
"Green Channel". Unlike the red channel, it provides for a simplified declaration of goods being moved, without filling out a customs declaration. The main point that you should pay special attention to when crossing the white line at the entrance to the “green channel” is that this action will be considered by the customs authorities as a statement that goods transported across the customs border of the Russian Federation are not subject to mandatory declaration in writing, and indicates about a fact of legal significance. The following goods are subject to declaration in writing: 1. goods transported by individuals in unaccompanied luggage; 2. sent to individuals for personal, non-commercial use, with the exception of goods sent by international mail; 3. the import of which is limited in accordance with the legislation of the Russian Federation or if they exceed the cost and/or quantitative restrictions established for the movement of goods with full exemption from customs duties, taxes and fees; 4. goods that are subject to the legislation of the Russian Federation regarding restrictions on their movement; 5. in respect of which, according to the legislation of the Russian Federation, mandatory declaration in writing is provided (for example, weapons, cultural values); 6. vehicles. Goods transported in hand luggage, accompanied and unaccompanied luggage are subject to mandatory written declaration:
1. Imported goods, the total value of which exceeds 10,000 euros and/or the total weight of which exceeds 50 kilograms 2. For a one-time import into the Russian Federation, cash foreign currency and (or) the currency of the Russian Federation, as well as traveler’s checks, external and (or) internal securities in documentary form in an amount exceeding the equivalent of 10,000 euros. 3. For a one-time export from the Russian Federation, cash foreign currency and (or) the currency of the Russian Federation in an amount exceeding the equivalent of 3,000 (three thousand) US dollars. 4. For a one-time export from the Russian Federation, traveler's checks in an amount exceeding the equivalent of 10,000 (ten thousand) US dollars. 5. For a one-time export from the Russian Federation, external and (or) internal securities in documentary form, with the exception of cases of export from the Russian Federation of previously imported or transferred to the Russian Federation, subject to the requirements of the customs legislation of the Russian Federation, external and (or) internal securities upon presentation of a customs declaration or other document confirming their import or transfer to the Russian Federation. 6. Precious metals (gold, silver, platinum and platinum group metals - palladium, iridium, rhodium, ruthenium and osmium) in any condition and form: *imported temporarily; *exported (with the exception of temporarily exported jewelry, including those with inserts of precious stones). 7. Precious stones: temporarily moved, emeralds, rubies, sapphires and alexandrites, natural pearls in raw (natural) and processed form, unique amber formations, diamonds, moved natural diamonds. 8. Cultural values. 9. Exported state awards of the Russian Federation. 10.Endangered animals and plants, their parts, derivatives, as well as products obtained from them. 11. Weapons (devices and objects structurally designed to hit a living or other target, give signals), main parts of a firearm (barrel, bolt, drum, frame, receiver), cartridges (devices designed to fire a weapon, combining one whole with the help of a cartridge case, a means of initiation, a propellant charge and propellant equipment), components of cartridges (encapsulated cartridge cases, primers, gunpowder). 12. Imported alcoholic beverages in quantities exceeding 3 liters. 13. Imported tobacco products no more than 200 cigarettes or 50 cigars or 250 grams of tobacco, or the specified products in an assortment with a total weight of no more than 250 grams per individual over 18 years of age. 14. Narcotic drugs, psychotropic substances and their precursors. 15. Potently toxic substances. 16. High-frequency devices and radio-electronic equipment, with the exception of terminal equipment. 17. Special technical means intended for secretly obtaining information. 18. Exported material objects containing information constituting a state secret. 19. Nuclear materials, equipment, special non-nuclear materials and related technologies. 20. Radioactive isotopes, radioactive substances and products based on them. 21. Exported raw materials, materials, equipment, scientific and technical information, results of intellectual activity that can be used in the creation of weapons of mass destruction, their delivery vehicles, other types of weapons and military equipment. 22. Imported chemicals that can be used to create chemical weapons. 23. Products war. 24. Vehicles. 25. Goods transported in unaccompanied baggage. 26. Goods sent to individuals for personal use, with the exception of goods sent by international mail.
In addition to the goods indicated in the list, individuals may also declare other goods that they move across the customs border of the Russian Federation. These may be goods temporarily imported/exported with subsequent export/import, the total value of which does not exceed the established maximum (10,000 euros) and/or the total weight of which does not exceed 50 kilograms.
If a customs declaration for the specified goods has not been submitted by an individual, the customs official considers this as a statement about the absence of goods subject to mandatory declaration in writing. The presence among transported goods of those that are subject to control by other government bodies is allowed only if there are permits issued by the relevant body. For violation of customs rules, individuals are liable in accordance with the Code of the Russian Federation on Administrative Offenses and the Criminal Code of the Russian Federation.
Written declaration of goods transported in accompanied luggage
When declaring in writing goods transported in accompanied luggage, a passenger customs declaration is filled out in the form TD-6, with the obligatory indication of the customs value of the goods. This declaration is submitted simultaneously with the presentation of the goods. Simultaneously with TD-6, depending on the circumstances of the trip, documents are submitted to confirm the stated information:
If the declaration of goods occurs orally, documents can be submitted at the request of a customs official. Two copies of the declaration, completed in Russian or English, are submitted to the customs authority at the checkpoint. A note indicating permission or refusal to move goods across the customs border of the Russian Federation is placed in the “For official marks” field on both copies of TD-6 and certified by the personal numbered seal of an authorized official. One copy is returned to the individual, the second remains for storage in the files of the customs authority.
Written declaration of goods transported in unaccompanied baggage:
Declaration of goods transported in unaccompanied luggage, as well as sent to an individual, occurs by submitting an Application, which contains information: about the person moving the goods, the names of the goods being moved, their purpose, quantity and value, as well as information about the shipping document. If it is necessary to confirm the information stated in the declaration, the following must be submitted simultaneously with the Application:
a copy of the passenger customs declaration TD-6 for imported goods with a mark from the customs authority on release;
identification document (passport, international passport, birth certificate for minors, etc.);
a document confirming the adoption, guardianship, guardianship of a minor (if the goods are declared by this person on behalf of the minor);
documents confirming the purchase and value of the declared goods (invoices, checks, etc.);
transport (shipping) documents (waybills, luggage receipts, etc.);
documents confirming the right to benefits (including for temporary import, refugees moving for permanent residence, etc.);
documents confirming compliance with non-tariff restrictions (licenses, permits, etc.);
other documents, including those confirming their purpose for personal needs (if necessary);
The application is submitted within 15 days from the date of presentation of the goods to the customs authority at the place of residence or registration of the person.
The movement of goods across the customs border is carried out by subjects of foreign economic activity in accordance with certain principles established by law.
The principles of moving goods across the customs border refer to the basic provisions that all persons moving goods across the customs border are required to comply with. From Articles 150-152 of the Customs Code of the Customs Union, we can highlight the basic principles of moving goods across the customs border:
1) the principle of equality, i.e. All persons have the right to move goods across the border on an equal basis, subject to the provisions established by customs legislation.
The principle of equality means that customs officials do not have the right to arbitrarily deprive a legal entity or individual of the opportunity to import foreign goods into the territory of the Customs Union and export from it the products of the Customs Union, as well as vehicles, or limit such a right, with the exception of goods that are established by law.
2) the principle of compliance with the procedure for moving goods; goods are moved across the customs border in the manner established by customs legislation.
For certain categories of goods, including supplies, goods for personal use and vehicles for international transportation, special conditions for their movement across the customs border may be established in accordance with the Customs Code of the Customs Union and international treaties of states.
3) the principle of mandatory arrival to the customs territory of the customs union and their departure from it in designated places and during the work of customs authorities.
The place of arrival at the customs territory of the Customs Union may be a checkpoint or another place determined by international treaties and decisions of the member states of the Customs Union. The arrival of goods into the customs territory of the Customs Union also depends on the type of vehicle used for international transportation.
Certain categories of goods can arrive into the customs territory of the Customs Union only at the points of arrival determined by the legislation of the CU member states. [P. 1 tbsp. 156, 1] Thus, for the arrival of certain types of goods into the territory of Russia (meat and poultry by-products; alcoholic beverages and tobacco products), special checkpoints across the State Border have been established, as well as their opening hours.
The so-called “border” customs authorities are located at checkpoints across the State Border of the Russian Federation. “Internal” customs authorities are located in other places that are not in the immediate vicinity of the checkpoint across the state border of the Russian Federation. Internal customs authorities are created based on the needs of customs. The locations of border and internal customs authorities may be premises belonging to the owners of temporary storage warehouses, customs warehouses, duty-free shops, as well as in the premises of participants in foreign economic activity (FEA), carrying out regular export-import deliveries of goods.
Goods may arrive at the customs territory in places other than the place of arrival, in cases and in the manner determined by the legislation of the state.
In all cases, the carrier is obliged, after crossing the customs border, to deliver the goods and vehicles imported by him to the checkpoint or other places established in accordance with the law. In this case, changes in the condition of the goods or tampering with their packaging, as well as changing, removing, destroying or damaging seals, seals and other means of identification are not allowed.
This principle does not apply to goods transported by sea (river) or aircraft crossing the customs territory without stopping at a port or airport located on the customs territory, as well as to goods transported by pipeline transport and along power lines.
- 4) the principle of priority is expressed in the fact that customs operations preceding the filing of a customs declaration are carried out as a matter of priority when importing into the customs territory and exporting from this territory in relation to the following categories of goods:
- - goods necessary to eliminate the consequences of natural disasters, natural and technical emergencies;
- - military products necessary for carrying out peacekeeping activities or conducting exercises;
- - goods subject to rapid deterioration;
- - live animals;
- - radioactive materials;
- - explosives;
- - international mail, express cargo;
- - humanitarian and technical assistance;
- - messages and materials for the media and other similar products.
- 5) the principle of mandatory customs control.
All goods (and vehicles) transported across the customs border are subject to customs control.
6) the principle of mandatory compliance with prohibitions and restrictions.
The movement of goods across the customs border is carried out in compliance with prohibitions and restrictions in accordance with the law. [Art. 152, 1] Goods prohibited for import into the customs territory of the Customs Union, but arriving there, must be immediately removed from the customs territory, unless otherwise provided by law or international treaties of the state. Also, goods restricted for import must be immediately exported if documents are not presented upon import into the customs territory.
If it is impossible to export goods, or if their immediate export is not carried out, these goods are subject to detention in accordance with Chapter 21 of the Labor Code of the Customs Union. The export of prohibited goods or goods without appropriate documents must be done by the carrier or their owner, unless otherwise provided by law and international treaties. Expenses incurred by declarants, carriers or other persons in connection with compliance with prohibitions and restrictions on the import of goods into the customs territory or their export from this territory by customs authorities are not reimbursed.
The employer is prohibited from establishing the duration of working hours per week or (in case of cumulative accounting of working hours) for the accounting period, exceeding the 40 hours per week provided for by law.
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